41 CFR 302-14.5
§ 302-14.5 Tax consequences of receiving a home marketing incentive payment.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 302-14.5, § 302-14.5 Tax consequences of receiving a home marketing incentive payment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200145
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Full text
The home marketing incentive payment is considered income. Consequently, the employee will be taxed, and the agency will withhold income and employment taxes, on the home marketing incentive payment. Employees will not, however, receive a withholding tax allowance (WTA) to offset the withholding on the home marketing incentive payment, nor will they receive a relocation income tax allowance (RITA) payment.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.