41 CFR 302-17.41
§ 302-17.41 Applicable State marginal tax rate and effect on the RITA and an employee's State tax return(s).
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 302-17.41, § 302-17.41 Applicable State marginal tax rate and effect on the RITA and an employee's State tax return(s), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200183
- Permanent ID
ys:prov:200183@1- SHA-256
67ecaeebdf0d9799aeb346a5a774c080b09045bf6961d42770a8a6f18843dbac
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
If two or more States that are involved in an employee's relocation impose an income tax on relocation benefits, then the employee's relocation benefits may be taxed by both States. Most commonly, the old and new duty stations are in the two States involved. The following table lays out the possibilities:
Table 1 to § 302-17.41
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.