5 U.S. Code § 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.


(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.)

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,”.

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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

5 USCDescription of ChangeSession YearPublic LawStatutes at Large

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

41 CFR - Public Contracts and Property Management



LII has no control over and does not endorse any external Internet site that contains links to or references LII.