[Code of Federal Regulations] [Title 41, Volume 4] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR301-11.501] [Page 45] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES PART 301-11--PER DIEM EXPENSES--Table of Contents Subpart E--Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Sec. 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? Source: 64 FR 32813, June 18, 1999, unless otherwise noted. General The ITRA is an allowance designed to reimburse Federal, State and local income taxes incurred incident to an extended TDY assignment at one location.