{"data":{"id":"us/41-cfr-302-17.60","jurisdiction":"us","citation":"41 CFR 302-17.60","heading":"-17.60 Definition of the terms “Year 1” and “Year 2” used in the two-year RITA process.","body":"(a) Year 1 is the calendar year in which the agency reimburses the employee for a specific expense, provides an allowance, or pays a vendor directly. If an employee's reimbursements, allowances, and/or direct payments to vendors occur in more than one calendar year, the employee will have more than one Year 1.\n(b) Year 2 is the calendar year in which the employee submits their RITA claim and the agency pays the RITA.\n(c) In most cases:\n(1) For every Year 1 an employee will have a corresponding Year 2;\n(2) Every Year 2 immediately follows a Year 1; and\n(3) Year 2 is the year in which the employee files a tax return reflecting the remaining tax liability for taxable reimbursement(s), allowance(s), and/or direct payments to vendors in each Year 1.","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 G—The Two-Year RITA Process"],"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":"c81e50e63fe3a8e35e56b5ce820493b75769dada6dbef2c0bb899e91180c411a","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-17.53","next":"us/41-cfr-302-17.61"},"notice":"GroundRules: Original legal text. Not legal advice."}