[Code of Federal Regulations] [Title 41, Volume 4] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR301-11.503] [Page 50] 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. 301-11.503 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part? No. Reimbursement is limited to income taxes. Employee Responsibilities