41 CFR Part 302-17 - TAXES ON RELOCATION EXPENSES
- Subpart A—General Rules (§§ 302-17.1 - 302-17.5)
- Subpart B—The Withholding Tax Allowance (WTA) (§§ 302-17.20 - 302-17.22)
- Subpart C—The Relocation Income Tax Allowance (RITA) (§§ 302-17.30 - 302-17.31)
- Subpart D—The Combined Marginal Tax Rate (CMTR) (§§ 302-17.40 - 302-17.44)
- Subpart E—Special Procedure If a State Treats an Expense as Taxable Even Though It Is Nontaxable Under the Federal Internal Revenue Code (IRC) (§ 302-17.45)
- Subpart F—The One-Year RITA Process (§§ 302-17.50 - 302-17.53)
- Subpart G—The Two-Year RITA Process (§§ 302-17.60 - 302-17.67)
- Subpart H—Agency Responsibilities (§§ 302-17.100 - 302-17.101)
Authority:
Source:
FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.