41 CFR § 302-14.5 - Tax consequences of receiving a home marketing incentive payment.
---
identifier: "/us/cfr/t41/s302-14.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 302-14.5 - Tax consequences of receiving a home marketing incentive payment."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "302-14.5"
section_name: "Tax consequences of receiving a home marketing incentive payment."
chapter_number: 302
chapter_name: "RELOCATION ALLOWANCES"
subchapter_number: "E"
subchapter_name: "RESIDENCE TRANSACTION ALLOWANCES"
part_number: "302-14"
part_name: "14—HOME MARKETING INCENTIVE PAYMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5756."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "302-14"
---
# 302-14.5 Tax consequences of receiving a home marketing incentive payment.
The home marketing incentive payment is considered income. Consequently, the employee will be taxed, and the agency will withhold income and employment taxes, on the home marketing incentive payment. Employees will not, however, receive a withholding tax allowance (WTA) to offset the withholding on the home marketing incentive payment, nor will they receive a relocation income tax allowance (RITA) payment.