[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: 41CFR302-17.4]

[Page 206-207]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
                   CHAPTER 302--RELOCATION ALLOWANCES
 
PART 302-17--RELOCATION INCOME TAX (RIT) ALLOWANCE--Table of Contents
 
Sec. 302-17.4  Exclusions from coverage.

    The provisions of this part are not applicable to the following:
    (a) Any tax liability that may result from payments by the 
Government to relocation companies on behalf of employees transferred on 
or after November 14, 1983, through October 11, 1984, other than the 
payments for those expenses specified in Sec. 302-17.3(i)(1).
    (b) Any tax liability incurred for local income taxes other than 
city income tax as a result of moving expense reimbursements for 
employees transferred on or after November 14, 1983, through October 11, 
1984. (See definition in Sec. 302-17.5(b).)
    (c) Any tax liability resulting from reimbursed expenses for any 
extended storage of household goods except as specifically provided for 
in Sec. 302-17.3(c).

[[Page 207]]

    (d) Any tax liability resulting from paid or reimbursed expenses for 
shipment of a privately owned automobile.
    (e) Any tax liability resulting from an excess of reimbursed amounts 
over the actual expense paid or incurred. For instance, if an employee's 
reimbursement for the movement of household goods is based on the 
commuted rate schedule and his/her actual moving expenses are less than 
the reimbursement, the tax liability resulting from the difference is 
not covered by the RIT allowance. (See Sec. 302-17.8(c)(2)(i).)
    (f) Any tax liability resulting from an employee's decision not to 
deduct moving expenses for which a tax deduction is allowable under the 
Internal Revenue Code or appropriate State and local tax codes. (See 
Secs. 302-17.8(b)(1) and 302-17.8(c)(2).)
    (g) Any tax liability resulting from the payment of recruitment, 
retention, or relocation bonuses authorized by the Office of Personnel 
Management pursuant to 5 U.S.C. 5753 and 5754, or any other provisions 
which allow relocation payments that are not reimbursements for travel, 
transportation, and other expenses incurred in relocation.