5-U.S.C.-5724B
§5724B – Taxes On Reimbursements For Travel, Transportation, and Relocation Expenses of Employees Transferred
Pathway
Title 5 > Part III > Subpart D > Chapter 57 > Subchapter II > Section 5724b
Details
- Reference: Section 5724b
- Legend: §5724B – Taxes On Reimbursements For Travel, Transportation, and Relocation Expenses of Employees Transferred
- USCode Year: 2013
Provision Content
(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 employee, or by an employee and such employees spouse (if filing jointly), for any moving or storage 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 employee 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 the purposes of this section, moving or storage expenses” means travel and transportation expenses (including storage of household goods and personal effects under section 5724 of this title) and other relocation expenses under sections 5724a and 5724c of this title.
(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.)
Codification
Prior to amendment by Pub. L. 98–473, the words as the case may be” were preceded by the employee, or the employee and spouse,”.
Amendments
1996—Subsec. (a). Pub. L. 104–201 substituted Under regulations prescribed under section 5738 of this title” for Under such regulations as the President may prescribe”.
1984—Pub. L. 98–473 amended section generally, substituting reimbursement of substantially all of the Federal, State, and local income taxes” for reimbursement of all or part of the Federal, State, and city income taxes” and for which the employee and spouse, as the case may be” for for which the employee, or the employee and spouse, as the case may be” in subsec. (a) and 5724c” for 5726(c)” in subsec. (b).
Effective Date of 1996 Amendment
Amendment by Pub. L. 104–201 effective 180 days after Sept. 23, 1996, see section 1725(a) of Pub. L. 104–201, set out as a note under section 5722 of this title.
Effective Date; Promulgation of Regulations
Enactment by Pub. L. 98–151 and promulgation of regulations for amendments by Pub. L. 98–151 effective Nov. 14, 1983, see section 118(c) of Pub. L. 98–151, set out as an Effective Date of 1983 Amendment; Promulgation of Regulations note under section 5724 of this title.
Funding of Amendments by Pub. L. 98–151
Amendments by Pub. L. 98–151 to be carried out by agencies by use of funds appropriated or otherwise available for administrative expenses of such agencies, and do not authorize appropriation of funds in amounts exceeding sums already authorized to be appropriated for such agencies, see section 118(b) of Pub. L. 98–151, set out as a note under section 5724 of this title.
U.S. Encyclopedia of Law Coverage
5-U.S.C.-5707A in the Legal Encyclopedia: Government Employees
In this entry about 5-U.S.C.-5707A, find legal reference material, bibliographies and premiere content related to government employees in the American Encyclopedia of Law, presenting a comprehensive view of the United States government employees-specific issues, written by authorities in the field.
5-U.S.C.-5708 in the Legal Encyclopedia: Travel
In this entry about 5-U.S.C.-5708, find legal reference material, bibliographies and premiere content related to travel in the American Encyclopedia of Law, presenting a comprehensive view of the United States travel-specific issues, written by authorities in the field.
5-U.S.C.-5705 in the Legal Encyclopedia: Transport
In this entry about 5-U.S.C.-5705, find legal reference material, bibliographies and premiere content related to transport in the American Encyclopedia of Law, presenting a comprehensive view of the United States transport-specific issues, written by authorities in the field.
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