§ 5706c. Reimbursement for taxes incurred on money received for travel expenses
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/usc/title-5/section-5706cA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Under regulations prescribed pursuant to section 5707 of this title, the head of an agency or department, or his or her designee, may use appropriations or other funds available to the agency for administrative expenses, for the reimbursement of Federal, State, and local income taxes incurred by an employee of the agency or by an employee and such employee’s spouse (if filing jointly), for any travel or transportation reimbursement made to an employee for which reimbursement or an allowance is provided.
(b)Reimbursements under this section shall include an amount equal to all income taxes for which the employee and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in subsection (a). In addition, reimbursements under this section shall include penalties and interest, for the tax years 1993 and 1994 only, as a result of agencies failing to withhold the appropriate amounts for tax liabilities of employees affected by the change in the deductibility of travel expenses made by Public Law 102–486.
(Added Pub. L. 105–264, § 4(a), Oct. 19, 1998, 112 Stat. 2354.)
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U.S. Code
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- Public Law 102–486
- Pub. L. 105–264, § 4(a)
- 112 Stat. 2354
- Pub. L. 102–486
- 106 Stat. 2776
- Pub. L. 105–264, § 4(c)
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§ 5706c
Reimbursement for taxes incurred on money received for travel expenses
Stat.×1
U.S.C.×1
Pub. L.Public Law 102–486
Pub. L.Pub. L. 105–264, § 4(a)
Stat.112 Stat. 2354
Pub. L.Pub. L. 102–486
Stat.106 Stat. 2776
Cites 8 · showing 7Cited by 2 across 2 sources