41 C.F.R. § 301-11.524   What steps must my agency take to determine my ITRA?


Title 41 - Public Contracts and Property Management


Title 41: Public Contracts and Property Management
PART 301–11—PER DIEM EXPENSES
Subpart E—Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994
Employee Responsibilities

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§ 301-11.524   What steps must my agency take to determine my ITRA?

Your agency should:

(a) Determine Federal, State and local marginal tax rates by using the procedures and the marginal tax tables established for the relocation income tax allowance in §302–11.7, §302–11.8, and Appendices A, B, C and D to part 302–11 of this title; or

(b) Determine reimbursement as calculated in the illustration shown in §301–11.535.

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