GroundRules
41 CFR 301-11.601: -11.601 Duty to recognize a taxable extended TDY assignment.
Where this section sits in the code
- Title 41—Public Contracts and Property Management
- Subtitle F—Federal Travel Regulation System
- CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
- SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES
- PART 301-11—SUBSISTENCE EXPENSES
- Subpart F—Extended TDY Tax Reimbursement Allowance (ETTRA)
A taxable extended TDY assignment is a TDY assignment that continues long enough that, under the Internal Revenue Code (IRC), the employee is no longer considered temporarily away from home during any period of employment exceeding one year. The status change becomes effective on the date when either the employee or the agency recognizes the assignment will exceed one year. As soon as either the employee or agency recognizes the assignment will exceed one year-
(a) The recognizing party must notify the other; and
(b) The agency must immediately change the employee's status.
Collected 2026-08-27T02:26:05Z. Source file · JSON