FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR 1995 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, 1993, or 1994. FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS TAX YEAR 1996 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 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, or 1995. [54 FR 20332, May 10, 1989, as amended by FTR Amdt. 5, 55 FR 1676, Jan. 18, 1990; FTR Amdt. 15, 56 FR 10380, Mar. 12, 1991; FTR Amdt. 24, 57 FR 1114, Jan. 10, 1992; FTR Amdt. 28, 58 FR 8549, 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 3840, Feb. 2, 1996] APPENDIX D TO PART 302-11-PUERTO RICO TAX TABLES FOR RIT ALLOWANCE PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1987 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302–11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1988 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302–11.8(e)(4)(i). 1245 Marginal tax rate (percent) PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1989 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302-11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1990 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302-11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1991 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302–11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1992 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302-11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1993 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302–11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1994 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302–11.8(e)(4)(i). PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL-TAX YEAR 1995 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302–11.8(e)(4)(i). [FTR Amdt. 30, 58 FR 15438, Mar. 23, 1993, as amended by FTR Amdt. 35, 59 FR 10997, Mar. 9, 1994; FTR Amdt. 43, 60 FR 2536, Jan. 10, 1995; FTR Amdt. 46, 61 FR 3840, Feb. 2, 1996] §302-12.1 Authority. The law (5 U.S.C. 5724c) specifically provides each agency (as defined in 5 U.S.C. 5721 and §302-1.4(e)) with discretionary authority to enter into contracts with private firms to provide relocation services to agencies and employees. Such services include, but need not be limited to, arranging for the purchase of a transferred employee's residence. Agencies exercising this discretionary authority shall carry out their responsibilities under 5 U.S.C. 5724c within the guidelines of this part. This part is issued under the authority delegated to the Administrator of General Services by Executive Order 12466 dated February 27, 1984. [54 FR 20350, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23658, May 23, 1991; FTR Amdt. 26, 57 FR 28636, June 26, 1992] §302-12.2 Policy. The Government recognizes every dollar spent on the relocation of civilian employees as a cost of doing business that should specifically be directed towards meeting the highest priority needs of the agency's mission and its programs. Use of authorized relocation services may provide agencies with a vehicle to improve the treatment of employees who are directed to relocate and thereby facilitate retention of well-qualified employees. To the extent that these services and the increased relocation entitlements and allowance maximums increase the overall cost of relocations, agencies may find it necessary to reassess their relocation policies and practices because increased costs may further limit the number of employees that can be relocated. § 302-12.3 Agency responsibilities. It is the responsibility of each agency head, or his/her designee, to determine whether, to what extent, and under what conditions relocation services will be made available to employees transferring within the agency and those transferred between agencies. This determination will be made based on an analysis of the agency's reloca tion needs, availability of funds, and in accordance with this part. [54 FR 20350, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28637, June 26, 1992] $302-12.4 General conditions and limitations for eligibility. Relocation (a) Employees covered. services may be made available to employees only when both of the following conditions are met: (1) The employee's transfer from one official station to another is determined to be in the interest of the Government and is not primarily for the convenience or benefit of the employee or at his/her request; and (2) The effective date of the employee's transfer is on or after November 14, 1983 (the effective date of transfer is the date the employee reports for duty at the new official station as provided in § 302-1.4(1)). (b) Persons excluded from coverage. The provisions of this part are not applicable to the following individuals/employees: (1) New appointees; (2) Employees assigned under the Government Employees Training Act (5 U.S.C. 4109); or (3) Employees assigned or transferred to or from a post of duty in a foreign area except employees eligible for reimbursement of residence transaction expenses as provided in § 302-6.1(g). [54 FR 20350, May 10, 1989, as amended by FTR Amdt. 2, 54 FR 37812, Sept. 13, 1989; 54 FR 43521, Oct. 25, 1989; FTR Amdt. 17, 56 FR 23658, May 23, 1991; 56 FR 29439, June 27, 1991; FTR Amdt. 26, 57 FR 28637, June 26, 1992] |