[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: 41CFR302-17.1]



[Page 206]

 

           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.