41 C.F.R. § 301-11.525 Is the ITRA I receive taxable income?
Title 41 - Public Contracts and Property Management
Yes. The amount received must be reported as taxable income in the year in which received, but you are eligible to receive an allowance to cover the taxes assessed on the ITRA under §301-11.528.
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
§ 301-11.525 Is the ITRA I receive taxable income?