{"data":{"id":"us/41-cfr-301-52.13","jurisdiction":"us","citation":"41 CFR 301-52.13","heading":"-52.13 Tax treatment of the additional fee.","body":"The agency will report payment of the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, as additional wages on Form W-2.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES","SUBCHAPTER C—ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND CLAIMING REIMBURSEMENT","PART 301-52—CLAIMING REIMBURSEMENT"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"e422fe19f85f6edfbefb13b893c9a225b5c8662b7f476986a59da47e158e0770","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-301-52.12","next":"us/41-cfr-301-52.14"},"notice":"GroundRules: Original legal text. Not legal advice."}