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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 41 - Public Contracts and Property Management |
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Subtitle F - Federal Travel Regulation System |
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Chapter 301 - Temporary Duty (TDY) Travel Allowances |
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SubChapter B - Allowable Travel Expenses |
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Part 301-11 - Per Diem Expenses |
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Subpart F - Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter |
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Agency Responsibilities |
§ 301-11.638 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
Latest version.
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Yes, if the employee mutually agrees in writing to the lump sum payment and understands that he/she is responsible for any income taxes without further reimbursement. See the illustration in §301-11.627.