5 USC § 5724b - Taxes on reimbursements for travel, transportation, and relocation expenses of employees transferred
(a)
Under regulations prescribed under section
5738 of this title and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an employee, or by an employee and such employee’s spouse (if filing jointly), for any moving or storage expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the employee and spouse, as the case may be,
[1]
would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.
(b)
For the purposes of this section, “moving or storage expenses” means travel and transportation expenses (including storage of household goods and personal effects under section
5724 of this title) and other relocation expenses under sections
5724a and
5724c of this title.
[1] See Codification note below.
(a)
Under regulations prescribed under section
5738 of this title and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an employee, or by an employee and such employee’s spouse (if filing jointly), for any moving or storage expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the employee and spouse, as the case may be,
[1]
would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.
(b)
For the purposes of this section, “moving or storage expenses” means travel and transportation expenses (including storage of household goods and personal effects under section
5724 of this title) and other relocation expenses under sections
5724a and
5724c of this title.
[1] See Codification note below.
Source
(Added Pub. L. 98–151, § 118(a)(7)(A)(i),Nov. 14, 1983, 97 Stat. 978; amended Pub. L. 98–473, title I, § 120(b),Oct. 12, 1984, 98 Stat. 1969; Pub. L. 104–201, div. A, title XVII, § 1723(b)(1),Sept. 23, 1996, 110 Stat. 2759.)
Codification
Prior to amendment by Pub. L. 98–473, the words “as the case may be” were preceded by “the employee, or the employee and spouse,”.
Amendments
1996—Subsec. (a). Pub. L. 104–201substituted “Under regulations prescribed under section
5738 of this title” for “Under such regulations as the President may prescribe”.
1984—Pub. L. 98–473amended section generally, substituting “reimbursement of substantially all of the Federal, State, and local income taxes” for “reimbursement of all or part of the Federal, State, and city income taxes” and “for which the employee and spouse, as the case may be” for “for which the employee, or the employee and spouse, as the case may be” in subsec. (a) and “5724c” for “5726(c)” in subsec. (b).
Effective Date of 1996 Amendment
Amendment by Pub. L. 104–201effective 180 days after Sept. 23, 1996, see section 1725(a) ofPub. L. 104–201, set out as a note under section
5722 of this title.
Effective Date; Promulgation of Regulations
Enactment by Pub. L. 98–151and promulgation of regulations for amendments by Pub. L. 98–151effective Nov. 14, 1983, see section 118(c) ofPub. L. 98–151, set out as an Effective Date of 1983 Amendment; Promulgation of Regulations note under section
5724 of this title.
Funding of Amendments by Pub. L. 98–151
Amendments by Pub. L. 98–151to be carried out by agencies by use of funds appropriated or otherwise available for administrative expenses of such agencies, and do not authorize appropriation of funds in amounts exceeding sums already authorized to be appropriated for such agencies, see section 118(b) ofPub. L. 98–151, set out as a note under section
5724 of this title.
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