[Federal Register Volume 73, Number 123 (Wednesday, June 25, 2008)]
[Rules and Regulations]
[Pages 35952-35953]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-14276]
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GENERAL SERVICES ADMINISTRATION
41 CFR Parts 301-11 and 302-17
[FTR Amendment 2008-04; FTR Case 2008-303; Docket 2008-0002, Sequence
2]
RIN 3090-AI50
Federal Travel Regulation; Relocation Allowances; Relocation
Income Tax (RIT) Allowance Tax Tables
AGENCY: Office of Governmentwide Policy, General Services
Administration (GSA).
ACTION: Final rule.
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SUMMARY: The General Services Administration (GSA) has determined that
it will no longer publish the Federal, State, and Puerto Rico tax
tables needed for calculating the relocation income tax (RIT) allowance
in the Federal Register. These tax tables, for use in calculating the
annual RIT allowance to be paid to relocating Federal employees, will
be treated like changes to other tables of rates that implement long-
standing policies, such as the domestic per diems, relocation mileage,
and travel mileage rates, and be posted in a Federal Travel Regulation
(FTR) bulletin. GSA will continue to publish policy changes in the
Federal Register as amendments to the Federal Travel Regulation.
DATES: Effective Date: June 25, 2008.
FOR FURTHER INFORMATION CONTACT: For clarification of content, contact
Mr. Ed Davis, Office of Governmentwide Policy (M), Office of Travel,
Transportation and Asset Management (MT), General Services
Administration at (202) 208-7638 or e-mail at [email protected]. For
information pertaining to status or publication schedules, contact the
Regulatory Secretariat (VPR), Room 4041, GS Building, Washington, DC
20405, (202) 501-4755. Please cite FTR Amendment 2008-04; FTR Case
2008-303.
SUPPLEMENTARY INFORMATION:
A. Background
In previous years, the General Services Administration (GSA),
Office of Governmentwide Policy published the annual tax tables for
Federal, State, and Puerto Rico used for calculating the RIT allowance
to be paid to relocating Federal employees, in the Federal Register.
These tax tables have been located in 41 CFR part 302-17 as Appendices
A through D.
This final rule informs Government agencies that the Federal,
State, and Puerto Rico tax tables (41 CFR part 302-17, Appendices A
through D) will no longer appear in the Federal Register or in 41 CFR
part 302-17. From now on, these tax tables will be published similar to
other tables of rates that implement long-standing policies, such as
the domestic per diems, relocation mileage, and travel mileage rates,
and appear as Federal Travel Regulation (FTR) bulletins. You may find
the FTR bulletins with the annual RIT allowances at www.gsa.gov/ftrbulletin. The tax table will also be published at www.gsa.gov/relo.
This final rule removes Appendices A through D of 41 CFR part 302-17,
adds a new section to that part that will provide a cross reference to
the tax tables, and amends references to part 302-17 Appendices A
through D in applicable sections of the FTR.
These tax tables are developed from several sources of information
(e.g., the IRS, individual state taxing authorities, and the
Commonwealth of Puerto Rico Department of the Treasury). GSA has
determined that publishing these tax tables annually in the Federal
Register is a time consuming and costly process that will no longer be
needed when this same information is posted as FTR bulletins. As a
result of the newly implemented process, the information will be
available to the agency and relocating employees in a more timely
manner. As part of GSA mission to serve its Federal customers as
quickly as permitted, this change in delivering the RIT Allowance
Tables is now implemented by this final rule.
B. Summary of the Issues Involved
This final rule is a response to agency personnel who process
relocation vouchers and must delay the reimbursements because they are
waiting for the most current RIT Allowance Tables to be published. By
moving to the FTR bulletin process, this information will be available
for the calculation of reimbursements much earlier in the calendar year
and will therefore benefit both agencies and their relocating
employees.
C. Changes to Current FTR
This final rule removes Appendices A through D of 41 CFR part 302-
17 and adds a new section 302-17.14 to that part which will serve as a
cross-reference to the location of the calendar 2008 RIT Tables and all
subsequent changes to the RIT Allowance Tables in FTR bulletins. This
information will be able to be accessed at both www.gsa.gov/ftrbulletin
and www.gsa.gov/relo. This final rule also amends numerous sections in
FTR part 301-11, 302-17.5, 302-17.8, and 302-17.10.
D. Executive Order 12866
This final rule is excepted from the definition of ``regulation''
or ``rule'' under Section 3(d)(3) of Executive Order 12866, Regulatory
Planning and Review, dated September 30, 1993 and, therefore, was not
subject to review under Section 6(b) of that executive order.
E. Regulatory Flexibility Act
This final rule is not required to be published in the Federal
Register for notice and comment; therefore, the Regulatory Flexibility
Act, 5 U.S.C. 601, et seq., does not apply.
F. Paperwork Reduction Act
The Paperwork Reduction Act does not apply because the changes to
the FTR do not impose recordkeeping or information collection
requirements, or the collection of information from offerors,
contractors, or members of the public that require the approval of the
Office of Management and Budget under 44 U.S.C. 3501, et seq.
G. Small Business Regulatory Enforcement Fairness Act
This final rule is also exempt from congressional review prescribed
under 5 U.S.C. 801 since it relates solely to agency management and
personnel.
List of Subjects in 41 CFR Parts 301-11 and 302-17
Government Employees, Relocation, Travel and Transportation
Expenses.
[[Page 35953]]
Dated: May 5, 2008.
David L. Bibb,
Acting Administrator of General Services.
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For the reasons set out in the preamble, 41 CFR parts 301-11 and 302-17
are amended as set forth below:
PART 301-11--PER DIEM EXPENSES
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1. The authority citation for 41 CFR part 301-11 continues to read as
follows:
Authority: 5 U.S.C. 5707.
Sec. 301-11.524 [Amended]
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2. Amend Sec. 301-11.524 by removing from paragraph (a) the words
``Appendices A, B, C, and D to part 302-11 of this title'' and adding
the words ``the appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin'' in its place.
Sec. 301-11.532 [Amended]
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3. Amend Sec. 301-11.532 by removing the words ``Appendices A, B, C,
and D to part 302-11 of this title'' and adding the words ``the
appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin'' in
its place.
Sec. 301-11.535 [Amended]
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4. Amend Sec. 301-11.535 by--
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a. Removing from paragraph (a)(1) the words ``Appendices A, B, C, and D
to part 302-11 of this title'' and adding the words ``the appropriate
RIT tax table(s) located at www.gsa.gov/ftrbulletin'' in its place; and
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b. Removing from paragraph (b) the words ``Appendix B to part 302-11 of
this title'' and adding the words ``the state RIT tax table(s) located
at www.gsa.gov/ftrbulletin'' in its place.
Sec. 301-11.624 [Amended]
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5. Amend Sec. 301-11.624 by removing from paragraph (a) the words
``Appendices A, B, C, and D to part 302-11 of this title'' and adding
the words ``the appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin'' in its place.
Sec. 301-11.632 [Amended]
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6. Amend Sec. 301-11.632 by removing the words ``Appendices A, B, C,
and D to part 302-11 of this title'' and adding the words ``the
appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin'' in
its place.
Sec. 301-11.635 [Amended]
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7. Amend Sec. 301-11.635 by--
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a. Removing from paragraph (a) the words ``Appendices A, B, C, and D to
part 302-11 of this title'' and adding the words ``the appropriate RIT
tax table(s) located at www.gsa.gov/ftrbulletin'' in its place; and
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b. Removing from paragraph (b) the words ``Appendix B to part 302-11 of
this title'' and adding the words ``the state RIT tax table(s) located
at www.gsa.gov/ftrbulletin'' in its place.
PART 302-17--RELOCATION INCOME TAX (RIT) ALLOWANCE
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8. 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.
Sec. 302-17.5 [Amended]
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9. Amend Sec. 302-17.5 by removing from the second sentence of
paragraph (i) the words ``provided in appendices A through D of this
part'' and adding the words ``located at www.gsa.gov/ftrbulletin (see
Sec. 302-17.14)'' in its place.
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10. Amend Sec. 302-17.8 by--
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a. Removing from the last sentence of paragraph (a), the words ``in
Appendices A, B, and C of this part'' and adding the words ``in an
annual Federal Travel Regulation (FTR) Bulletin (located at
www.gsa.gov/ftrbulletin)'' in its place;
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b. Removing from the first sentence of paragraph (e)(1) the words
``contained in appendices A and C of this part'' and adding the words
``located at www.gsa.gov/ftrbulletin'' in its place; removing from the
second sentence the words ``(see appendix A of this part)'' and adding
the words ``(see the appropriate RIT tax table(s) located at
www.gsa.gov/ftrbulletin)'' in its place; also, removing from the second
sentence the words ``(see appendix C of this part)'' and adding the
words ``(see the appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin)'' in its place; and removing from the fifth sentence the
words ``appendices A and C of this part'' and adding the words ``the
appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin'' in
its place;
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c. Removing from the first sentence of paragraph (e)(2)(i) the words
``in appendix B of this part'' and adding the words ``located at
www.gsa.gov/ftrbulletin'' in its place;
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d. Removing from the first sentence of paragraph (e)(2)(ii) the words
``in appendix B of this part'' and adding the words ``located at
www.gsa.gov/ftrbulletin'' in its place and removing from the third
sentence of paragraph (e)(2)(ii) the words ``appendix B of this part''
and adding the words ``located at www.gsa.gov/ftrbulletin'' in its
place;
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e. Removing from the last sentence of paragraph (e)(4)(i)(A) the words
``contained in Appendix D of this part'' and adding the words ``located
at www.gsa.gov/ftrbulletin'' in its place; and
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f. Removing from the third sentence of paragraph (e)(5) the words
``prescribed in appendix B of this part'' and adding the words
``located at www.gsa.gov/ftrbulletin'' in its place.
Sec. 302-17.10 [Amended]
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11. Amend Sec. 302-17.10 by removing from paragraph (a) the words
``appendices A, B, and C of 41 CFR Part 302-17'' and adding the words
``the appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin''
in its place.
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12. Add Sec. 302-17.14 to read as follows.
Sec. 302-17.14 Where can I find the tax tables used for calculating
the relocation income tax (RIT) allowances?
The annual tax tables for Federal, State, and Puerto Rico needed
for calculating RIT allowance are published annually as an FTR
Bulletin. These Bulletins are located at www.gsa.gov/ftrbulletin. A
notice announcing each new Bulletin will be published in the Federal
Register.
Appendices A through D to part 302-17 [Removed]
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13. Remove Appendices A through D to Part 302-17.
[FR Doc. E8-14276 Filed 6-24-08; 8:45 am]
BILLING CODE 6820-14-S