{"data":{"id":"us/41-cfr-302-17.1","jurisdiction":"us","citation":"41 CFR 302-17.1","heading":"-17.1 Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation.","body":"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.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 302—RELOCATION ALLOWANCES","SUBCHAPTER F—MISCELLANEOUS ALLOWANCES","PART 302-17—TAXES ON RELOCATION EXPENSES","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":"354d5890de83679e3a0230301f35c06065340257abced608b70949f83c1adbfb","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-16.3","next":"us/41-cfr-302-17.2"},"notice":"GroundRules: Original legal text. Not legal advice."}