41 CFR 301-11.601
§ 301-11.601 Duty to recognize a taxable extended TDY assignment.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 301-11.601, § 301-11.601 Duty to recognize a taxable extended TDY assignment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/199745
- Permanent ID
ys:prov:199745@1- SHA-256
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Full text
A taxable extended TDY assignment is a TDY assignment that continues long enough that, under the Internal Revenue Code (IRC), the employee is no longer considered temporarily away from home during any period of employment exceeding one year. The status change becomes effective on the date when either the employee or the agency recognizes the assignment will exceed one year. As soon as either the employee or agency recognizes the assignment will exceed one year-
(a) The recognizing party must notify the other; and
(b) The agency must immediately change the employee's status.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.