§ 5724b. Taxes on reimbursements for travel, transportation, and relocation expenses
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(a)Under regulations prescribed under section 5738 of this title and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an individual, or by an individual and such individual’s spouse (if filing jointly), for any travel, transportation, or relocation expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the individual, or the individual and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.
(b)For purposes of this section, the term “travel, transportation, or relocation expenses” means all travel, transportation, and relocation expenses reimbursed or furnished in kind pursuant to this subchapter or chapter 41.
(Added Pub. L. 98–151, § 118(a)(7)(A)(i), Nov. 14, 1983, 97 Stat. 978; amended Pub. L. 98–473, title I, § 120(b), Oct. 12, 1984, 98 Stat. 1969; Pub. L. 104–201, div. A, title XVII, § 1723(b)(1), Sept. 23, 1996, 110 Stat. 2759; Pub. L. 116–92, div. A, title XI, § 1114(a), Dec. 20, 2019, 133 Stat. 1604; Pub. L. 116–283, div. A, title XI, § 1121(a), Jan. 1, 2021, 134 Stat. 3900.)
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U.S. Code
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- Public Law 98–472
- Public Law 98–151
- Public Law 116–283To authorize appropriations for fiscal year 2021 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes
- Public Law 116–92To authorize appropriations for fiscal year 2020 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes
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U.S. Code
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- Pub. L. 98–151, § 118(a)(7)(A)(i)
- 97 Stat. 978
- Pub. L. 98–473, title I, § 120(b)
- 98 Stat. 1969
- Pub. L. 104–201, div. A, title XVII, § 1723(b)(1)
- 110 Stat. 2759
- 133 Stat. 1604
- 134 Stat. 3900
- Pub. L. 104–201
- Pub. L. 98–473
- section 1725(a) of Pub. L. 104–201
- Pub. L. 98–151
- section 118(c) of Pub. L. 98–151
- section 118(b) of Pub. L. 98–151
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§ 5724b
Taxes on reimbursements for travel, transportation, and relocation expenses
Fed. Reg.×28
Stat.×4
U.S.C.×4
Pub. L.×2
Stat. Comp.×2
Pub. L.Pub. L. 98–151, § 118(a)(7)(A)(i)
Stat.97 Stat. 978
Pub. L.Pub. L. 98–473, title I, § 120(b)
Stat.98 Stat. 1969
Pub. L.Pub. L. 104–201, div. A, title XVII, § 1723(b)(1)
Cites 19 · showing 10Cited by 40 across 5 sources