{"data":{"id":"us/41-cfr-302-15.8","jurisdiction":"us","citation":"41 CFR 302-15.8","heading":"-15.8 Income tax consequences.","body":"When an agency pays for property management services, the employee will be taxed on the amount of expenses the agency pays for property management services whether it reimburses the employee directly or whether it pays a relocation services company to manage the residence. Agencies must pay a relocation income tax allowance (RITA) for the additional Federal, State, and local income taxes the employee incurs on property management expenses the agency reimburses.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 302—RELOCATION ALLOWANCES","SUBCHAPTER E—RESIDENCE TRANSACTION ALLOWANCES","PART 302-15—ALLOWANCE FOR PROPERTY MANAGEMENT SERVICES","Subpart A—General Rules"],"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":"f585d8b5827cbb976c1947279a91b9184dcd596018f05bb9f4f38c692456b807","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-15.7","next":"us/41-cfr-302-15.70"},"notice":"GroundRules: Original legal text. Not legal advice."}