41 CFR 302-17.2 - Coverage.

§ 302-17.2 Coverage.
(a) Eligible employees. Payment of a RIT allowance is authorized for employees transferred on or after November 14, 1983, in the interest of the Government from one official station to another for permanent duty. The effective date of an employee's transfer is the date the employee reports for duty at the new official station as provided in part 300.3 of this title.
(b) Individuals not covered. The provisions of this part are not applicable to the following individuals or employees:
(1) New appointees;
(2) Employees assigned under the Government Employees Training Act (see 5 U.S.C. 4109); or
(3) Employees returning from overseas assignments for the purpose of separation.
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§ 302-17.2 Why does relocation affect personal income taxes?

When you are relocated from one permanent duty station to another, you are reimbursed by your employing agency for certain expenses. The IRC requires that you report many of these relocation benefits, including some that your agency pays on your behalf, as taxable income. When you receive taxable benefits, you must pay income tax on the amount or value of those benefits. However, 5 U.S.C. 5724b also requires that your agency reimburse you for substantially all of the additional Federal, state, and local income taxes you incur as a result of any taxable relocation benefits. A reimbursement for taxes is also a taxable benefit on which you must pay additional taxes.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code
U.S. Code: Title 20 - EDUCATION
Presidential Documents

Executive Order ... 11609