*This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other rate shown.

The income tax rate for Rhode Island (for other than single status) is 27.5 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $50,000-$74,999, and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302-11.8(e)(2)().

The income tax rate for Rhode Island (for single status) is 32 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999, 27.55 percent of Federal income tax liability for employees whose eamed income amounts are between $25,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302-11.8(e)(2)(m).

The income tax rate for Vermont (for other than single status) is 28 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability for employees whose eamed income amounts are between $25,000-$74,999; and 34 percent of Federal income tax liability for employees whose eamed income amounts are $75,000 and over. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in § 302-11.8(e)(2)().

7The income tax rate for Vermont (for single status) is 28 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; and 34 percent of Federal income tax liability for employees whose eamed income amounts are $50,000 and over. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302–11.8(e)(2)(**).

STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1994

The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in §302–11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 1994.

1 Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance.

2 If the eared income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in §302-11.8(e)(2)(ii).

3 This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other rate shown.

The income tax rate for Rhode Island (for other than single status) is 27.5 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $50,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302–11.8(e)(2)(iii).

5 The income tax rate for Rhode Island (for single status) is 32 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302-11.8(e)(2)(ii).

The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302-11.8(e)(2)(iii).

STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1995

The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in §302–11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 1995.

Marginal tax rates (stated in percents) for the earned income amounts specified

State (or district)

in each column 12

1Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance.

2 If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in §302-11.8(e)(2)(ii).

3This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other rate shown.

The income tax rate for North Dakota is 14 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302-11.8(e)(2)(iii).

5 The income tax rate for Rhode Island is 27.5 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302–11.8(e)(2)(iii).

The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302–11.8(e)(2)(iii).

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 5, 55 FR 1674, Jan. 18, 1990; 55 FR 5945, Feb. 20, 1990; 55 FR 10866, Mar. 23, 1990; FTR Amdt. 15, 56 FR 10379, Mar. 12, 1991; FTR Amdt. 24, 57 FR 1112, Jan. 10, 1992; FTR Amdt. 26, 57 FR 28636, June 26, 1992; FTR Amdt. 28, 58 FR 8547, Feb. 16, 1993; FTR Amdt. 35, 59 FR 10997, Mar. 9, 1994; FTR Amdt. 43, 60 FR 2536, Jan. 10, 1995; FTR Amdt. 46, 61 FR 3838, Feb. 2, 1996]

APPENDIX C TO PART 302-11-FEDERAL TAX TABLES FOR RIT ALLOWANCE-YEAR 2

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR 1987

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in §302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, and 1986.

Single taxpayer

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR

1988

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, and 1987.

Single taxpayer

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR

1989

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 1988.

Marginal tax rate (percent)

Over

But not
over

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS-TAX YEAR 1990

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302–11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 1988, or 1989.

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR 1991

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 1988, 1989, or 1990.

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR

1992

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, or 1991.

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 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, 1991, or 1992.

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR

1994

The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, or 1993.