E8-11084. Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2008 Update; Correction

AGENCY:

Office of Governmentwide Policy, General Services Administration (GSA).

ACTION:

Correcting amendments.

SUMMARY:

The General Services Administration published a document in the Federal Register on May 7, 2008 (73 FR 25539), that updated Federal, State, and Puerto Rico tax tables for calculating the relocation income tax (RIT) allowance. This document corrects that final rule.

DATES:

Effective Date: This final rule is effective May 19, 2008.

Applicability date: January 1, 2008.

FOR FURTHER INFORMATION CONTACT:

The Regulatory Secretariat (VPR), Room 4035, GSA Building, Washington, DC 20405, telephone [phone], for information pertaining to status or publication schedules. For clarification of content, contact Ed Davis, Office of Governmentwide Policy, Travel Management Policy (MTT), Washington, DC 20405, telephone [phone]. Please cite the correction to FTR Amendment 2008-03, FTR case 2008-302.

SUPPLEMENTARY INFORMATION:

A. Background

A final rule was published in the Federal Register on May 7, 2008 (73 FR 25539). This document makes corrections to that final rule.

List of Subjects in 41 CFR Part 302-17

• Government employees
• Income taxes
• Relocation allowances and entitlements
• Transfers
• Travel and transportation expenses

Dated: May 12, 2008.

Henry Maury,

Director, Relocation Management Policy.

Accordingly, 41 CFR part 302-17 is corrected by making the following correcting amendments:

PART 302-17—RELOCATION INCOME TAX (RIT) ALLOWANCE

1. The authority citation for 41 CFR part 302-17 is amended to read as follows:

Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, as amended, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.

2. Revise Appendix A to part 302-17 to read as follows:

Appendix A to Part 302-17—Federal Tax Tables for RIT Allowance

Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2007

[Use the following table to compute the RIT allowance for Federal taxes, as prescribed in 302-17.8(e)(1), on Year 1 taxable reimbursements received during calendar year 2007]

Marginal tax rate	Single taxpayer		Head of household		Married filing jointly/qualifying widows & widowers		Married filing separately
Percent	Over	But not over	Over	But not over	Over	But not over	Over	But not over
10	$9,287	$17,545	$18,060	$29,399	$26,173	$41,393	$14,049	$21,441
15	17,545	43,394	29,399	62,576	41,393	91,201	21,441	45,388
25	43,394	93,101	62,576	138,856	91,201	162,117	45,388	81,616
28	93,101	183,867	138,856	216,022	162,117	233,656	81,616	119,660
33	183,867	376,616	216,022	389,045	233,656	387,765	119,660	197,483

3. Revise Appendix C to part 302-17 to read as follows:

Appendix C to Part 302-17—Federal Tax Tables for RIT Allowance—Year 2

Estimated Ranges of Wage and Salary Income Corresponding to Federal Statutory Marginal Income Tax Rates by Filing Status In 2008

[The following table is used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in 301-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 or 2007]

Marginal tax rate	Single taxpayer		Head of household		Married filing jointly/qualifying widows & widowers		Married filing separately
Percent	Over	But not over	Over	But not over	Over	But not over	Over	But not over
10	$9,597	$18,107	$18,364	$30,153	$27,463	$42,942	$14,203	$21,913
15	18,107	44,461	30,153	64,200	42,942	94,016	21,913	46,764
25	44,461	95,997	64,200	142,780	94,016	167,442	46,764	84,076
28	95,997	191,453	142,780	225,385	167,442	243,961	84,076	124,354
33	191,453	390,566	225,385	405,567	243,961	404,547	124,354	205,412
35	390,566		405,567		404,547		205,412