[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR302-17.1]

[Page 202]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
                   CHAPTER 302--RELOCATION ALLOWANCES
 
PART 302-17_RELOCATION INCOME TAX (RIT) ALLOWANCE--Table of Contents
 
Sec. 302-17.1  Authority.




Sec.
302-17.1 Authority.
302-17.2 Coverage.
302-17.3 Types of moving expenses or allowances covered and general 
          limitations.
302-17.4 Exclusions from coverage.
302-17.5 Definitions and discussion of terms.
302-17.6 Procedures in general.
302-17.7 Procedures for determining the WTA in Year 1.
302-17.8 Rules and procedures for determining the RIT allowance in Year 
          2.
302-17.9 Responsibilities.
302-17.10 Claims for payment and supporting documentation and 
          verification.
302-17.11 Violation of service agreement.
302-17.12 Advance of funds.
302-17.13 Source references.

Appendix A to Part 302-17--Federal Tax Tables for RIT Allowance
Appendix B to Part 302-17--State Tax Tables for RIT Allowance
Appendix C to Part 302-17--Federal Tax Tables for RIT Allowance--Year 2
Appendix D to Part 302-17--Puerto Rico Tax Tables for RIT Allowance

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: FTR Amdt. 98, 66 FR 58196, Nov. 20, 2001, unless otherwise 
noted.


    Payment of a relocation income tax (RIT) allowance is authorized to 
reimburse eligible transferred employees for substantially all of the 
additional Federal, State, and local income taxes incurred by the 
employee, or by the employee and spouse if a joint tax return is filed, 
as a result of certain travel and transportation expense and relocation 
allowances which are furnished in kind, or for which reimbursement or an 
allowance is provided by the Government. Payment of the RIT allowance 
also is authorized for income taxes paid to the Commonwealth of Puerto 
Rico, the Commonwealth of the Northern Mariana Islands, and the U.S. 
possessions in accordance with a decision of the Comptroller General of 
the United States (67 Comp. Gen. 135 (1987)). The RIT allowance shall be 
calculated and paid as provided in this part.