{"data":{"id":"us/41-cfr-302-14.5","jurisdiction":"us","citation":"41 CFR 302-14.5","heading":"-14.5 Tax consequences of receiving a home marketing incentive payment.","body":"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.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 302—RELOCATION ALLOWANCES","SUBCHAPTER E—RESIDENCE TRANSACTION ALLOWANCES","PART 302-14—HOME MARKETING INCENTIVE PAYMENTS","Subpart A—Payment of Incentive to the Employee"],"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":"0d66a701fece921c2e0c7caca5d34caed5a95374314ec5be4895f76038816e3a","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-14.4","next":"us/41-cfr-302-14.100"},"notice":"GroundRules: Original legal text. Not legal advice."}