41 CFR 302-17.20
§ 302-17.20 Purpose of the WTA.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 302-17.20, § 302-17.20 Purpose of the WTA, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200175
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Full text
(a) The purpose of the WTA is to protect an employee from having to use part of their relocation expense reimbursements to pay Federal income tax withholding; it does not cover State taxes, local taxes, Medicare taxes, or Social Security taxes (see § 302-17.21(c) and (d)).
(b) The WTA may be optional to employees. Employees should review § 302-17.61 for discussion about choosing whether or not to accept the WTA. See §§ 302-17.62 through 302-17.67 for procedures if an employee chooses not to accept the WTA.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.