41 CFR 302-15.8
§ 302-15.8 Income tax consequences.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
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- Citation
- 41 CFR 302-15.8, § 302-15.8 Income tax consequences, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200157
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Full text
When an agency pays for property management services, the employee will be taxed on the amount of expenses the agency pays for property management services whether it reimburses the employee directly or whether it pays a relocation services company to manage the residence. Agencies must pay a relocation income tax allowance (RITA) for the additional Federal, State, and local income taxes the employee incurs on property management expenses the agency reimburses.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.