41 CFR § 302-17.1 - Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation.

---
identifier: "/us/cfr/t41/s302-17.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 302-17.1 - Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "302-17.1"
section_name: "Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation."
chapter_number: 302
chapter_name: "RELOCATION ALLOWANCES"
subchapter_number: "F"
subchapter_name: "MISCELLANEOUS ALLOWANCES"
part_number: "302-17"
part_name: "17—TAXES ON RELOCATION EXPENSES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "302-17"
---


# 302-17.1 Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation.

Under 5 U.S.C. 5724b, employees are reimbursed for substantially all, not exactly all, of the Federal, State, and local income taxes incurred as a result of relocation. The withholding tax allowance (WTA) and relocation income tax allowance (RITA) are the two allowances through which the Government reimburses an employee for substantially all of the income taxes that they incur as a result of the relocation.