41 CFR 301-52.13
§ 301-52.13 Tax treatment of the additional fee.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
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- Citation
- 41 CFR 301-52.13, § 301-52.13 Tax treatment of the additional fee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/199805
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Full text
The agency will report payment of the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, as additional wages on Form W-2.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.