94-10234. Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables; Correction  

  • [Federal Register Volume 59, Number 83 (Monday, May 2, 1994)]
    [Unknown Section]
    [Page 0]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 94-10234]
    
    
    [[Page Unknown]]
    
    [Federal Register: May 2, 1994]
    
    
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    GENERAL SERVICES ADMINISTRATION
    
    41 CFR Part 302-11
    
    [FTR Amendment 35]
    
    RIN 3090-AE98
    
     
    
    Federal Travel Regulation; Relocation Income Tax (RIT) Allowance 
    Tax Tables; Correction
    
    AGENCY: Federal Supply Service, GSA.
    
    ACTION: Final rule; correction.
    
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    SUMMARY: This action corrects errors in a document amending the Federal 
    Travel Regulation which was published March 9, 1994 (59 FR 10997). This 
    correction modifies the relocation income tax (RIT) allowance tax 
    tables to reflect retroactive changes to Federal income tax rates made 
    by the Omnibus Budget Reconciliation Act of 1993 (Pub. L. 103-66, 
    August 10, 1993).
    DATES: This final rule is effective January 1, 1994, and applies to RIT 
    allowance payments made on or after January 1, 1994.
    
    FOR FURTHER INFORMATION CONTACT: Robert A. Clauson, Transportation 
    Management Division (FBX), Washington, DC 20406, telephone 703-305-
    5745.
        Accordingly, the following correction is made to FR Doc. 94-5448 in 
    the issue of March 9, 1994, on page 10997, under Appendix A to Part 
    302-11--Federal Tax Tables for RIT Allowance, in the table entitled 
    ``Federal Marginal Tax Rates by Earned Income Level and Filing Status--
    Tax Year 1993''.
        1. The table is correctly added to read as follows:
    Appendix A to Part 302-11--Federal Tax Tables for RIT Allowance
    * * * * *
    
    Federal Marginal Tax Rates by Earned Income Level and Filing 
    Status--Tax Year 1993
    
        The following table is to be used to determine the Federal marginal 
    tax rate for Year 1 for computation of the RIT allowance as prescribed 
    in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
    Year 1 occurred during calendar year 1993.
    
    --------------------------------------------------------------------------------------------------------------------------------------------------------
                                                          Single taxpayer          Heads of household      Married filing jointly/       Married filing     
                                                     ----------------------------------------------------   qualifying widows and          separately       
                                                                                                                  widowers         -------------------------
               Marginal tax rate (percent)                           But not                   But not   --------------------------                         
                                                          Over         over         Over        over                     But not        Over       But not  
                                                                                                              Over        over                       over   
    --------------------------------------------------------------------------------------------------------------------------------------------------------
    15..............................................       $6,253      $29,075      $11,181      $41,832      $15,153      $53,837       $7,677      $27,035
    28..............................................       29,075       65,032       41,832       96,209       53,837      112,456       27,035       55,674
    31..............................................       65,032      135,204       96,209      151,017      112,456      167,399       55,674       87,153
    36..............................................      135,204      275,043      151,017      270,700      167,399      276,908       87,153      146,600
    39.6............................................      275,043  ...........      270,700  ...........      276,908  ...........      146,600  ...........
    --------------------------------------------------------------------------------------------------------------------------------------------------------
    
    
        Dated: April 21, 1994.
    Larry A. Tucker,
    Chief, Regulatory Policy Branch.
    [FR Doc. 94-10234 Filed 4-29-94; 8:45 am]
    BILLING CODE 6820-24-F
    
    
    

Document Information

Effective Date:
1/1/1994
Published:
05/02/1994
Department:
General Services Administration
Entry Type:
Uncategorized Document
Action:
Final rule; correction.
Document Number:
94-10234
Dates:
This final rule is effective January 1, 1994, and applies to RIT allowance payments made on or after January 1, 1994.
Pages:
0-0 (1 pages)
Docket Numbers:
Federal Register: May 2, 1994, FTR Amendment 35
RINs:
3090-AE98
CFR: (1)
41 CFR 302