41 C.F.R. § 301-11.538 May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
Title 41 - Public Contracts and Property Management
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 §301–11.527.)
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
Agency Responsibilities
§ 301-11.538 May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
