41 CFR 302-17.30
§ 302-17.30 Purpose of the RITA.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 302-17.30, § 302-17.30 Purpose of the RITA, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200179
- Permanent ID
ys:prov:200179@1- SHA-256
9f97cbec2c79d453b5a95ae3967a0691be8ad96b7c623cd6d2e64baebaa1437d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
The purpose of the RITA is to reimburse employees for any taxes that they owe that were not adequately reimbursed by the WTA. As discussed in § 302-17.22, the WTA calculation is based on the income tax withholding rate applicable to supplemental wages. This may be higher or lower than an employee's actual tax rate. The RITA, on the other hand, is based on an employee's marginal tax rate, determined by their actual taxable income and filing status, which allows the agency to reimburse the employee for substantially all of their Federal income taxes. The RITA also reimburses employees for any additional State and local taxes that were incurred as a result of the relocation, because they are not reimbursed in the WTA process.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.