[Title 41 CFR ]
[Code of Federal Regulations (annual edition) - July 1, 1999 Edition]
[From the U.S. Government Printing Office]


          41



          Public Contracts and Property Management



[[Page i]]

          CHAPTER 201 TO END

                         Revised as of July 1, 1999

          CONTAINING
          A CODIFICATION OF DOCUMENTS
          OF GENERAL APPLICABILITY
          AND FUTURE EFFECT

          AS OF JULY 1, 1999
          With Ancillaries
          Published by
          the Office of the Federal Register
          National Archives and Records
          Administration

          as a Special Edition of
          the Federal Register



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                     U.S. GOVERNMENT PRINTING OFFICE
                            WASHINGTON : 1999



               For sale by U.S. Government Printing Office
 Superintendent of Documents, Mail Stop: SSOP, Washington, DC 20402-9328



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                            Table of Contents



                                                                    Page
  Explanation.................................................       v

  Title 41:
    Subtitle E--Federal Information Resources Management 
      Regulations System
          Chapter 201  [Reserved]
    Subtitle F--Federal Travel Regulation System
          Chapter 300--General                                       7
          Chapter 301--Temporary Duty (TDY) Travel Allowances       17
          Chapter 302--Relocation Allowances                       105
          Chapter 303--Payment of Expenses Connected With the 
          Death of Certain Employees                               229
          Chapter 304--Payment From a Non-Federal Source for 
          Travel Expenses                                          235
  Finding Aids:
      Table of CFR Titles and Chapters........................     247
      Alphabetical List of Agencies Appearing in the CFR......     265
      List of CFR Sections Affected...........................     275



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                     ----------------------------

                     Cite this Code:  CFR
                     To cite the regulations in 
                       this volume use title, 
                       part and section number. 
                       Thus,  41 CFR 300-1.1 
                       refers to title 41, part 
                       300-1, section 1.

                     ----------------------------

[[Page v]]



                               EXPLANATION

    The Code of Federal Regulations is a codification of the general and 
permanent rules published in the Federal Register by the Executive 
departments and agencies of the Federal Government. The Code is divided 
into 50 titles which represent broad areas subject to Federal 
regulation. Each title is divided into chapters which usually bear the 
name of the issuing agency. Each chapter is further subdivided into 
parts covering specific regulatory areas.
    Each volume of the Code is revised at least once each calendar year 
and issued on a quarterly basis approximately as follows:

Title 1 through Title 16.................................as of January 1
Title 17 through Title 27..................................as of April 1
Title 28 through Title 41...................................as of July 1
Title 42 through Title 50................................as of October 1

    The appropriate revision date is printed on the cover of each 
volume.

LEGAL STATUS

    The contents of the Federal Register are required to be judicially 
noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie 
evidence of the text of the original documents (44 U.S.C. 1510).

HOW TO USE THE CODE OF FEDERAL REGULATIONS

    The Code of Federal Regulations is kept up to date by the individual 
issues of the Federal Register. These two publications must be used 
together to determine the latest version of any given rule.
    To determine whether a Code volume has been amended since its 
revision date (in this case, July 1, 1999), consult the ``List of CFR 
Sections Affected (LSA),'' which is issued monthly, and the ``Cumulative 
List of Parts Affected,'' which appears in the Reader Aids section of 
the daily Federal Register. These two lists will identify the Federal 
Register page number of the latest amendment of any given rule.

EFFECTIVE AND EXPIRATION DATES

    Each volume of the Code contains amendments published in the Federal 
Register since the last revision of that volume of the Code. Source 
citations for the regulations are referred to by volume number and page 
number of the Federal Register and date of publication. Publication 
dates and effective dates are usually not the same and care must be 
exercised by the user in determining the actual effective date. In 
instances where the effective date is beyond the cut-off date for the 
Code a note has been inserted to reflect the future effective date. In 
those instances where a regulation published in the Federal Register 
states a date certain for expiration, an appropriate note will be 
inserted following the text.

OMB CONTROL NUMBERS

    The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires 
Federal agencies to display an OMB control number with their information 
collection request.

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Many agencies have begun publishing numerous OMB control numbers as 
amendments to existing regulations in the CFR. These OMB numbers are 
placed as close as possible to the applicable recordkeeping or reporting 
requirements.

OBSOLETE PROVISIONS

    Provisions that become obsolete before the revision date stated on 
the cover of each volume are not carried. Code users may find the text 
of provisions in effect on a given date in the past by using the 
appropriate numerical list of sections affected. For the period before 
January 1, 1986, consult either the List of CFR Sections Affected, 1949-
1963, 1964-1972, or 1973-1985, published in seven separate volumes. For 
the period beginning January 1, 1986, a ``List of CFR Sections 
Affected'' is published at the end of each CFR volume.

CFR INDEXES AND TABULAR GUIDES

    A subject index to the Code of Federal Regulations is contained in a 
separate volume, revised annually as of January 1, entitled CFR Index 
and Finding Aids. This volume contains the Parallel Table of Statutory 
Authorities and Agency Rules (Table I). A list of CFR titles, chapters, 
and parts and an alphabetical list of agencies publishing in the CFR are 
also included in this volume.
    An index to the text of ``Title 3--The President'' is carried within 
that volume.
    The Federal Register Index is issued monthly in cumulative form. 
This index is based on a consolidation of the ``Contents'' entries in 
the daily Federal Register.
    A List of CFR Sections Affected (LSA) is published monthly, keyed to 
the revision dates of the 50 CFR titles.

REPUBLICATION OF MATERIAL

    There are no restrictions on the republication of material appearing 
in the Code of Federal Regulations.

INQUIRIES

    For a legal interpretation or explanation of any regulation in this 
volume, contact the issuing agency. The issuing agency's name appears at 
the top of odd-numbered pages.
    For inquiries concerning CFR reference assistance, call 202-523-5227 
or write to the Director, Office of the Federal Register, National 
Archives and Records Administration, Washington, DC 20408 or e-mail 
info@fedreg.nara.gov.

SALES

    The Government Printing Office (GPO) processes all sales and 
distribution of the CFR. For payment by credit card, call 202-512-1800, 
M-F 8 a.m. to 4 p.m. e.s.t. or fax your order to 202-512-2233, 24 hours 
a day. For payment by check, write to the Superintendent of Documents, 
Attn: New Orders, P.O. Box 371954, Pittsburgh, PA 15250-7954. For GPO 
Customer Service call 202-512-1803.

ELECTRONIC SERVICES

    The full text of the Code of Federal Regulations, The United States 
Government Manual, the Federal Register, Public Laws, Weekly Compilation 
of Presidential Documents and the Privacy Act Compilation are available 
in electronic format at www.access.gpo.gov/nara (``GPO Access''). For 
more information, contact Electronic Information Dissemination Services, 
U.S. Government Printing Office. Phone 202-512-1530, or 888-293-6498 
(toll-free). E-mail, gpoaccess@gpo.gov.
    The Office of the Federal Register also offers a free service on the 
National Archives and Records Administration's (NARA) World Wide Web 
site for public

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law numbers, Federal Register finding aids, and related information. 
Connect to NARA's web site at www.nara.gov/fedreg. The NARA site also 
contains links to GPO Access.

                              Raymond A. Mosley,
                                    Director,
                          Office of the Federal Register.

July 1, 1999.



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                               THIS TITLE

    Title 41--Public Contracts and Property Management consists of 
Subtitle A--Federal Procurement Regulations System [Note]; Subtitle B--
Other Provisions Relating to Public Contracts; Subtitle C--Federal 
Property Management Regulations System; Subtitle D is reserved for other 
provisions relating to property management, Subtitle E--Federal 
Information Resources Management Regulations System and Subtitle F--
Federal Travel Regulation System.

    As of July 1, 1985, the text of subtitle A is no longer published in 
the Code of Federal Regulations. For an explanation of the status of 
subtitle A, see 41 CFR chapters 1--100 (page 3).

    Other government-wide procurement regulations relating to public 
contracts appear in chapters 50 through 100, subtitle B.

    The Federal property management regulations in chapter 101 of 
subtitle C are government-wide property management regulations issued by 
the General Services Administration. In the remaining chapters of 
subtitle C are the implementing and supplementing property management 
regulations issued by individual Government agencies. Those regulations 
which implement chapter 101 are numerically keyed to it.

    The Federal Travel Regulation System in chapters 300-304 of subtitle 
F is issued by the General Services Administration.

    Title 41 is composed of four volumes. The chapters in these volumes 
are arranged as follows: Chapters 1--100, chapter 101, chapters 102--
200, and chapter 201 to End. These volumes represent all current 
regulations codified under this title of the CFR as of July 1, 1999.

    Redesignation tables appear in the finding aids section of the 
volumes containing chapter 101 and chapters 102 to 200.

    For this volume, Carol Conroy was Chief Editor. The Code of Federal 
Regulations publication program is under the direction of Frances D. 
McDonald, assisted by Alomha S. Morris.

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[[Page 1]]



           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT




                 (This book contains chapter 201 to End)

  --------------------------------------------------------------------
                                                                    Part

 SUBTITLE E--Federal Information Resources Management Regulations System

Chapter 201--[Reserved]


              SUBTITLE F--Federal Travel Regulation System

Chapter 300--General........................................       300-1

Chapter 301--Temporary Duty (TDY) Travel Allowances.........       301-1

Chapter 302--Relocation Allowances..........................       302-1

Chapter 303--Payment of Expenses Connected With the Death of 
  Certain Employees.........................................       303-1

Chapter 304--Payment From a Non-Federal Source for Travel 
  Expenses..................................................       304-1

[[Page 3]]

 Subtitle E--Federal Information Resources Management Regulations System

                         CHAPTER 201 [RESERVED]

[[Page 5]]

              Subtitle F--Federal Travel Regulation System

[[Page 7]]



                          CHAPTER 300--GENERAL




  --------------------------------------------------------------------

                       SUBCHAPTER A--INTRODUCTION

Part                                                                Page
300-1           The Federal Travel Regulation (FTR).........           9
300-2           How to use the FTR..........................           9
300-3           Glossary of terms...........................          10

                    SUBCHAPTER B--AGENCY REQUIREMENTS

300-70          Agency reporting requirements...............          14
300-80          Travel and relocation expenses test programs          15

[[Page 9]]



                       SUBCHAPTER A--INTRODUCTION





PART 300-1--THE FEDERAL TRAVEL REGULATION (FTR)--Table of Contents




Sec.
300-1.1  What is the FTR?
300-1.2  What is the purpose of the FTR?

    Authority: 5 U.S.C. 5707; 5 U.S.C. 5738; 5 U.S.C. 5741-5742; 20 
U.S.C. 905(a); 31 U.S.C. 1353; 40 U.S.C. 486(c); 49 U.S.C. 40118; E.O. 
11609, 3 CFR, 1971-1975 Comp., p. 586.

    Source: 63 FR 15951, Apr. 1, 1998, unless otherwise noted.



Sec. 300-1.1  What is the FTR?

    The FTR is the regulation contained in 41 Code of Federal 
Regulations (CFR), Chapters 300 through 304, which implements statutory 
requirements and Executive branch policies for travel by Federal 
civilian employees and others authorized to travel at Government 
expense.



Sec. 300-1.2  What is the purpose of the FTR?

    There are two principal purposes:
    (a) To interpret statutory and other policy requirements in a manner 
that balances the need to assure that official travel is conducted in a 
responsible manner with the need to minimize administrative costs;
    (b) To communicate the resulting policies in a clear manner to 
Federal agencies and employees.



PART 300-2--HOW TO USE THE FTR--Table of Contents




                           Subpart A--General

Sec.
300-2.1  What formats exist in the FTR?

                  Subpart B--Question and Answer Format

300-2.20  What is the purpose of the question & answer format?
300-2.21  How is the rule expressed in the question & answer format?
300-2.22  Who is subject to the FTR?
300-2.23  How is the user addressed in the FTR?

                  Subpart C--Title and Narrative Format

300-2.70  How is the rule expressed in the title and narrative format?

    Authority: 5 U.S.C. 5707; 5 U.S.C. 5738; 5 U.S.C. 5741-5742; 20 
U.S.C. 905(a); 31 U.S.C. 1353; 40 U.S.C. 486(c); 49 U.S.C. 40118; E.O. 
11609, 3 CFR 1971-1975 Comp., p. 586.

    Source: 63 FR 15951, Apr. 1, 1998, unless otherwise noted.



                           Subpart A--General



Sec. 300-2.1  What formats exist in the FTR?

    The FTR is written in two formats--the question & answer format and 
the title and narrative format.



                   Subpart B--Question & Answer Format



Sec. 300-2.20  What is the purpose of the question & answer format?

    The Q&A format is an effective way to engage the reader and to break 
the information into manageable pieces.



Sec. 300-2.21  How is the rule expressed in the question and answer format?

    The rule is expressed in both the question and answer.



Sec. 300-2.22  Who is subject to the FTR?

    Employees and agencies. Since the user may be an employee or an 
agency, portions of the FTR have been separated into employee and agency 
sections. However, while the employee provisions are addressed to the 
employee, the rules expressed in those provisions apply to the agency as 
well. The following lists the relevant employee and agency sections of 
the FTR:

------------------------------------------------------------------------
                                   The employee        And the agency
              For                 provisions are       provisions are
                                   contained in         contained in
------------------------------------------------------------------------
Chapter 301,..................  Subchapters A, B,  Subchapter D.
                                 and C,.
Chapter 303,..................  N/A..............  Subparts A, B, C, D,
                                                    E and F.
------------------------------------------------------------------------


[63 FR 15951, Apr. 1, 1998, as amended by FTR Amdt. 76, 64 FR 2433, Jan. 
14, 1999]



Sec. 300-2.23  How is the user addressed in the FTR?

    The FTR asks questions in the first person, as the user would. It 
then answers the questions in the second and

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third person. In the employee sections, the employee is addressed in the 
singular, and in the agency sections, the agency is addressed in the 
plural. The following describes how employee and agency are addressed in 
both sections:

----------------------------------------------------------------------------------------------------------------
                                                          The employee is referred to       And the agency is
     When you are in the       And you are looking at a              using                  referred to using
----------------------------------------------------------------------------------------------------------------
Employee section.............  Question................  I, me, or my.................  Agency.
                               Answer..................  You or your..................  Agency.
Agency section...............  Question................  Employee.....................  We, us, or our.
                               Answer..................  Employee.....................  You or your.
----------------------------------------------------------------------------------------------------------------



                  Subpart C--Title and Narrative Format



Sec. 300-2.70  How is the rule expressed in the title and narrative format?

    The rule is in the narrative. The title serves only as a tool to 
determine the subject of the rule.



PART 300-3--GLOSSARY OF TERMS--Table of Contents




    Authority: 5 U.S.C. 5707; 5 U.S.C. 5738; 5 U.S.C. 5741-5742; 20 
U.S.C. 905(a); 31 U.S.C. 1353; 40 U.S.C. 486(c); 49 U.S.C. 40118; E.O. 
11609, 3 CFR, 1971-1975 Comp., p. 586.



Sec. 300-3.1  What do the following terms mean?

    Actual expense--Payment of authorized actual expenses incurred, up 
to the limit prescribed by the Administrator of GSA or agency, as 
appropriate. Entitlement to reimbursement is contingent upon entitlement 
to per diem, and is subject to the same definitions and rules governing 
per diem.
    Approved accommodation--Any place of public lodging that is listed 
on the national master list of approved accommodations. The national 
master list of all approved accommodations is compiled, periodically 
updated, and published in the Federal Register by FEMA. Additionally, 
the approved accommodation list is available on the U.S. Fire 
Administration's Internet site at http://www.usfa.fema.gov/hotel/
index.htm.
    Automated-Teller-Machine (ATM) services--Government contractor-
provided ATM services that allow cash withdrawals from participating 
ATMs to be charged to a Government contractor-issued charge card.
    Common carrier--Private-sector supplier of air, rail or bus 
transportation.
    Conference--A meeting, retreat, seminar, symposium or event that 
involves attendee travel. The term ``conference'' also applies to 
training activities that are considered to be conferences under 5 CFR 
410.404.
    Continental United States (CONUS)--The 48 contiguous States and the 
District of Columbia.
    Contract carriers--U.S. certificated air carriers which are under 
contract with the government to furnish Federal employees and other 
persons authorized to travel at Government expense with passenger 
transportation service. This also includes GSA's scheduled airline 
passenger service between selected U.S. cities/airports and between 
selected U.S. and international cities/airports at reduced fares.
    Employee with a disability (also see Special Needs)--
    (a) An employee who has a disability as defined in paragraph (b) of 
this definition and is otherwise generally covered under the 
Rehabilitation Act of 1973, as amended (29 U.S.C. 701-797b).
    (b) ``Disability,'' with respect to an employee, means:
    (1) Having a physical or mental impairment that substantially limits 
one or more major life activities;
    (2) Having a record of such an impairment;
    (3) Being regarded as having such an impairment; but
    (4) Does not include an individual who is currently engaging in the 
illegal use of drugs, when the covered entity acts on the basis of such 
use.
    (c) ``Physical or mental impairment'' means:
    (1) Any physiological disorder or condition, cosmetic disfigurement, 
or anatomical loss affecting one or more of the following body systems: 
neurological, musculoskeletal, special sense

[[Page 11]]

organ, respiratory (including speech organs), cardiovascular, 
reproductive, digestive, genitourinary, hemic and lymphatic, skin, and 
endocrine; or
    (2) Any mental or psychological disorder (e.g., mental retardation, 
organic brain syndrome, emotional or mental illness and specific 
learning disabilities).
    (3) The term ``physical or mental impairment'' includes, but is not 
limited to, such diseases and conditions as cerebral palsy, epilepsy, 
muscular dystrophy, multiple sclerosis, cancer, heart disease, diabetes, 
mental retardation, emotional illness, and orthopedic, visual, speech 
and hearing impairments.
    (d) ``Major life activities'' means functions such as caring for 
oneself, performing manual tasks, walking, seeing, hearing, speaking, 
breathing, learning and working.
    (e) ``Has a record of such an impairment'' means the employee has a 
history of, or has been classified as having, a mental or physical 
impairment that substantially limits one or more major life activities.
    (f) ``Is regarded as having such an impairment'' means the employee 
has:
    (1) A physical or mental impairment that does not substantially 
limit major life activities but the impairment is treated by the agency 
as constituting such a limitation;
    (2) A physical or mental impairment that substantially limits major 
life activities as a result of the attitudes of others toward such an 
impairment; or
    (3) None of the impairments defined under ``physical or mental 
impairment'', but is treated by the employing agency as having a 
substantially limiting impairment.
    Family (see Immediate family)
    Foreign air carrier--An air carrier who is not holding a certificate 
issued by the United States under 49 U.S.C. 41102.
    Foreign area (see also non-foreign area)--Any area, including the 
Trust Territories of the Pacific Islands, situated both outside CONUS 
and the non-foreign areas.
    Government aircraft--Any aircraft owned, leased, chartered or rented 
and operated by an executive agency.
    Government contractor-issued individually billed charge card--A 
Government contractor-issued charge card used by authorized individuals 
to pay for official travel and transportation related expenses for which 
the contractor bills the employee.
    Government-furnished automobile--An automobile (or ``light truck,'' 
as defined in 41 CFR 101-38 including vans and pickup trucks) that is:
    (a) Owned by an agency,
    (b) Assigned or dispatched to an agency from the GSA Interagency 
Fleet Management System, or
    (c) Leased by the Government for a period of 60 days or longer from 
a commercial source.
    Government-furnished vehicle--A Government-furnished automobile or a 
Government aircraft.
    Government Transportation Request (GTR) (Standard Form 1169)--A 
Government document used to procure common carrier transportation 
services. The document obligates the Government to pay for 
transportation services provided.
    Immediate family--Any of the following named members of the 
employee's household at the time he/she reports for duty at the new 
permanent duty station or performs other authorized travel involving 
family members:
    (a) Spouse;
    (b) Children of the employee or employee's spouse who are unmarried 
and under 21 years of age or who, regardless of age, are physically or 
mentally incapable of self-support. (The term ``children'' shall include 
natural offspring; stepchildren; adopted children; grandchildren, legal 
minor wards or other dependent children who are under legal guardianship 
of the employee or employee's spouse; and an unborn child(ren) born and 
moved after the employee's effective date of transfer.);
    (c) Dependent parents (including step and legally adoptive parents) 
of the employee or employee's spouse; and
    (d) Dependent brothers and sisters (including step and legally 
adoptive brothers and sisters) of the employee or employee's spouse who 
are unmarried and under 21 years of age or who, regardless of age, are 
physically or mentally incapable of self-support.
    Interviewee--An individual who is being considered for employment by 
an

[[Page 12]]

agency. The individual may currently be a Government employee.
    Invitational travel--Authorized travel of individuals either not 
employed or employed (under 5 U.S.C. 5703) intermittently in the 
Government service as consultants or experts and paid on a daily when-
actually-employed basis and for individuals serving without pay or at $1 
a year when they are acting in a capacity that is directly related to, 
or in connection with, official activities of the Government. Travel 
allowances authorized for such persons are the same as those normally 
authorized for employees in connection with TDY.
    Lodgings-plus per diem system--The method of computing per diem 
allowances for official travel in which the per diem allowance for each 
travel day is established on the basis of the actual amount the traveler 
pays for lodging, plus an allowance for meals and incidental expenses 
(M&IE), the total of which does not exceed the applicable maximum per 
diem rate for the location concerned.
    Mandatory mobility agreement--Agreement requiring employee 
relocation to enhance career development and progression and/or achieve 
mission effectiveness.
    Non-foreign area--The States of Alaska and Hawaii, the Commonwealths 
of Puerto Rico, Guam and the Northern Mariana Islands and the 
territories and possessions of the United States (excludes the Trust 
Territories of the Pacific Islands).
    Official station--The official station of an employee or 
invitational traveler (see Sec. 301-1.2) is the location of the 
employee's or invitational traveler's permanent work assignment.
    The geographic limits of the official station are:
    (a) For an employee:
    (1) The corporate limits of the city or town where stationed or if 
not in an incorporated city or town;
    (2) The reservation, station, or other established area (including 
established subdivisions of large reservations) having definite 
boundaries where the employee is stationed.
    (b) For an invitational traveler:
    (1) The corporate limits of the city or town where the home or 
principal place of business exists or if not in an incorporated city or 
town;
    (2) The reservation, station, or other established area (including 
established subdivisions of large reservations) having definite 
boundaries where the home or principal place of business is located.
    Per diem allowance--The per diem allowance (also referred to as 
subsistence allowance) is a daily payment instead of reimbursement for 
actual expenses for lodging (excluding taxes), meals, and related 
incidental expenses. The per diem allowance is separate from 
transportation expenses and other miscellaneous expenses. The per diem 
allowance covers all charges, including any service charges where 
applicable for:
    (a) Lodging. Includes expenses, except lodging taxes, for overnight 
sleeping facilities, baths, personal use of the room during daytime, 
telephone access fee, and service charges for fans, air conditioners, 
heaters and fires furnished in the room when such charges are not 
included in the room rate. Lodging does not include accommodations on 
airplanes, trains, buses, or ships. Such cost is included in the 
transportation cost and is not considered a lodging expense.
    (b) Meals. Expenses for breakfast, lunch, dinner and related tips 
and taxes (specifically excluded are alcoholic beverage and 
entertainment expenses, and any expenses incurred for other persons).
    (c) Incidental expenses. (1) Fees and tips given to porters, baggage 
carriers, bellhops, hotel maids, stewards or stewardesses and others on 
ships, and hotel servants in foreign countries.
    (2) Transportation between places of lodging or business and places 
where meals are taken, if suitable meals cannot be obtained at the TDY 
site; and
    (3) Mailing cost associated with filing travel vouchers and payment 
of Government-sponsored charge card billings.
    Place of public accommodation--Any inn, hotel, or other 
establishment within a State that provides lodging to transient guests, 
excluding:
    (a) An establishment owned by the Federal Government;

[[Page 13]]

    (b) An establishment treated as an apartment building by State or 
local law or regulation; or
    (c) An establishment containing not more than 5 rooms for rent or 
hire that is also occupied as a residence by the proprietor of that 
establishment.
    Post of duty--An official station outside CONUS.
    Privately owned aircraft--An aircraft that is owned or leased by an 
employee for personal use. It is not owned, leased, chartered, or rented 
by a Government agency, nor is it rented or leased by an employee for 
use in carrying out official Government business.
    Privately owned automobile--A car or light truck (including vans and 
pickup trucks) that is owned or leased for personal use by an 
individual.
    Privately Owned Vehicle (POV)--Any vehicle such as an automobile, 
motorcycle, aircraft, or boat operated by an individual that is not 
owned or leased by a Government agency, and is not commercially leased 
or rented by an employee under a Government rental agreement for use in 
connection with official Government business.
    Reduced per diem--Your agency may authorize a reduced per diem rate 
when there are known reductions in lodging and meal costs or when your 
subsistence costs can be determined in advance and are lower than the 
prescribed per diem rate.
    Special conveyance--Commercially rented or hired vehicles other than 
a privately owned vehicle and other than those owned or under contract 
to an agency.
    Special needs (also see Employee with a disability)--Physical 
characteristics of a traveler not necessarily defined under disability. 
Such physical characteristics could include, but are not limited to, the 
weight or height of the traveler.
    Temporary duty (TDY) location--A place, away from an employee's 
official station, where the employee is authorized to travel.
    Travel advance--Prepayment of estimated travel expenses paid to an 
employee.
    Travel authorization (Orders)--Written permission to travel on 
official business. There are three basic types of travel authorizations 
(orders):
    (a) Unlimited open. An authorization allowing an employee to travel 
for any official purpose without further authorization.
    (b) Limited open. An authorization allowing an employee to travel on 
official business without further authorization under certain specific 
conditions, i.e., travel to specific geographic area(s) for specific 
purpose(s), subject to trip cost ceilings, or for specific periods of 
time.
    (c) Trip-by-trip. An authorization allowing an individual or group 
of individuals to take one or more specific official business trips, 
which must include specific purpose, itinerary, and estimated costs.
    Travel claim (Voucher)--A written request, supported by 
documentation and receipts where applicable, for reimbursement of 
expenses incurred in the performance of official travel, including 
permanent change of station (PCS) travel.
    Travel Management System (TMS)--A system to arrange travel services 
for Federal employees on official travel, including reservation of 
accommodations and ticketing. A TMS includes a travel management center, 
commercial ticket office, electronic travel management system, or other 
commercial method of arranging travel.

[63 FR 15951, Apr. 1, 1998; 63 FR 35537, June 30, 1998, as amended by 
FTR Amdt. 75, 63 FR 66674, Dec. 2, 1998; FTR Amdt. 76, 64 FR 2434, Jan. 
14, 1999]

[[Page 14]]



                    SUBCHAPTER B--AGENCY REQUIREMENTS





PART 300-70--AGENCY REPORTING REQUIREMENTS--Table of Contents




Subpart A--Requirement to Report Agency Payments for Employee Travel and 
                               Relocation

Sec.
300-70.1  What are the requirements for reporting payments for employee 
          travel and relocation?
300-70.2  What information must we report?
300-70.3  How long will we have to respond to the travel survey?
300-70.4  How do we respond to the travel survey if we have major 
          suborganizations?

   Subpart B--Requirement to Report Use of First-Class Transportation 
                             Accommodations

300-70.100  Who must report use of first-class transportation 
          accommodations?
300-70.101  What information must we report?
300-70.102  How often must we report the required information?
300-70.103  When will GSA request this information?
300-70.104  Are there any exceptions to the reporting requirement?

                          Subpart C [Reserved]

    Authority: 5 U.S.C. 5707; 5 U.S.C. 5738; 5 U.S.C. 5741-5742; 20 
U.S.C. 905(a); 31 U.S.C. 1353; 40 U.S.C. 486(c); 49 U.S.C. 40118; E.O. 
11609, 3 CFR, 1971-1975 Comp.,p. 586.

    Source: 63 FR 15953, Apr. 1, 1998, unless otherwise noted.



Subpart A--Requirement to Report Agency Payments for Employee Travel and 
                               Relocation



Sec. 300-70.1  What are the requirements for reporting payments for employee travel and relocation?

    Agencies (as defined in Sec. 301-1.1) that spent more than $5 
million on travel and transportation payments, including relocation, 
during the fiscal year immediately preceding the survey year must report 
this information. Every two years GSA will distribute the Federal 
Agencies Travel Survey which is assigned Interagency Control No. 0362-
GSA-AN. Copies of the survey may be obtained from the Director, Travel 
and Transportation Management Policy Division (MTT), Office of 
Governmentwide Policy, General Services Administration, Washington, DC 
20405.



Sec. 300-70.2  What information must we report?

    For the fiscal year reporting period you must report the following 
information:
    (a) Estimated total agency payments for travel and transportation of 
people;
    (b) Average costs and duration of trips;
    (c) Amount of official travel by purpose(s);
    (d) Estimated total agency payments for employee relocation; and
    (e) Any other specific information GSA may require for the reporting 
period.



Sec. 300-70.3  How long will we have to respond to the travel survey?

    The survey will specify the due date. The head of your agency must 
appoint a designee at the headquarters level responsible for ensuring 
that the survey is completed and returned to GSA by the due date. Upon 
receiving a survey, you must submit the designee's name, address, and 
telephone number to the Director, Travel and Transportation Management 
Policy Division (MTT), Office of Governmentwide Policy, General Services 
Administration, Washington, DC 20405.



Sec. 300-70.4  How do we respond to the travel survey if we have major suborganizations?

    If you have major suborganizations, you must submit responses as 
follows:
    (a) A separate response from each suborganization which spent more 
than $5 million for travel and relocation during the fiscal year 
immediately preceding the survey year;
    (b) A consolidated response covering all your suborganizations which 
did not spend more than $5 million for travel and relocation during the 
fiscal year immediately preceding the survey year; and
    (c) A consolidated response which covers all components of your 
agency.

[[Page 15]]



   Subpart B--Requirement to Report use of First-Class Transportation 
                             Accommodations



Sec. 300-70.100  Who must report use of first-class transportation accommodations?

    An agency as defined in Sec. 301-1.1 of this subtitle.



Sec. 300-70.101  What information must we report?

    All instances in which you authorized/approved the use of first-
class transportation accommodations. This report has been assigned 
Interagency Report Control No. 0411-GSA-AN.



Sec. 300-70.102  How often must we report the required information?

    Once every year.



Sec. 300-70.103  When will GSA request this information?

    Generally, GSA will notify agencies during the summer months that 
this information is required and will indicate the date reports are due.



Sec. 300-70.104  Are there any exceptions to the reporting requirement?

    Yes. You are not required to report data that is protected from 
public disclosure by statute or Executive Order. However, you are 
required to submit, in your cover letter to GSA, the following aggregate 
information unless that information is also protected from public 
disclosure:
    (a) Aggregate number of authorized first-class trips that are 
protected from disclosure;
    (b) Total of actual first-class fares paid; and
    (c) Total of coach-class fares that would have been paid for the 
same travel.



                          Subpart C [Reserved]



PART 300-80--TRAVEL AND RELOCATION EXPENSES TEST PROGRAMS--Table of Contents




Sec.
300-80.1  What is a travel and relocation expenses test program?
300-80.2  Who may authorize such test programs?
300-80.3  What must be done to apply for test program authority?
300-80.4  How many test programs may be authorized by GSA throughout the 
          Government?
300-80.5  What factors will GSA consider in approving a request for a 
          travel or relocation expenses test program?
300-80.6  May the same agency be authorized to test travel and 
          relocation expenses programs at the same time?
300-80.7  What limits are there to test programs?
300-80.8  What is the maximum duration of test programs?
300-80.9  What reports are required for a test program?
300-80.10  When does the authority of GSA to authorize test programs 
          expire?

    Authority: 5 U.S.C. 5707, 5710, 5738, and 5739.

    Source:  FTR Amdt. 83, 64 FR 28881, May 27, 1999, unless otherwise 
noted.



Sec. 300-80.1  What is a travel and relocation expenses test program?

    It is a program to permit agencies to test new and innovative 
methods of reimbursing travel and relocation expenses without seeking a 
waiver of current rules or authorizing legislation.



Sec. 300-80.2  Who may authorize such test programs?

    The Administrator of General Services may authorize an agency to 
conduct such tests when the Administrator determines such tests to be in 
the interest of the Government.



Sec. 300-80.3  What must be done to apply for test program authority?

    The head of the agency or designee must design the test program to 
enhance cost savings or other efficiencies to the Government and submit 
in writing to the Administrator of General Services (Attention: MTT), 
1800 F Street, NW, Washington, DC 20405:
    (a) An explanation of the test program;
    (b) If applicable, the specific provisions of the FTR from which the 
agency is deviating (travel and/or relocation);
    (c) An analysis of the expected costs and benefits; and
    (d) A set of criteria for evaluating the effectiveness of the 
program.

[[Page 16]]



Sec. 300-80.4  How many test programs may be authorized by GSA throughout the government?

    No more than 10 travel expense test programs and 10 relocation 
expense test programs may be conducted at the same time.



Sec. 300-80.5  What factors will GSA consider in approving a request for a travel or relocation expenses test program?

    The following factors will be considered:
    (a) Potential savings to the Government.
    (b) Application of results to other agencies.
    (c) Feasibility of successful implementation.
    (d) Number of tests, if any, already authorized to the same 
activity.
    (e) Whether the request meets the requirements of Sec. 300-80.3.
    (f) Other agency requests under consideration at the time of 
submission.
    (g) Uniqueness of proposed test.



Sec. 300-80.6  May the same agency be authorized to test travel and relocation expenses programs at the same time?

    Yes, if authorized, both test programs may be conducted by the same 
agency at the same time.



Sec. 300-80.7  What limits are there to test programs?

    None. When authorized by the Administrator of General Services, the 
agency may pay any necessary travel or relocation expenses in lieu of 
payments authorized or required under chapters 301 and 302 of this 
title.



Sec. 300-80.8  What is the maximum duration of test programs?

    The test program may not exceed 24 months from the date the test is 
authorized to begin.



Sec. 300-80.9  What reports are required for a test program?

    Two reports are required:
    (a) The Administrator of General Services must submit a copy of an 
approved test program to Congress at least 30 days before the effective 
date of the authorized test program.
    (b) The agency authorized to conduct the test program must submit a 
report on the results of the test program to the Administrator of 
General Services (Attention: MTT), 1800 F Street, NW, Washington, DC 
20405, and to Congress within 3 months after completion of the program.



Sec. 300-80.10  When does the authority of GSA to authorize test programs expire?

    The authority to conduct test programs expires on October 20, 2005.

[[Page 17]]



           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES




  --------------------------------------------------------------------
Part                                                                Page

                       SUBCHAPTER A--INTRODUCTION

301-1           Applicability...............................          19
301-2           General rules...............................          19

                 SUBCHAPTER B--ALLOWABLE TRAVEL EXPENSES

301-10          Transportation expenses.....................          21
301-11          Per diem expenses...........................          34
301-12          Miscellaneous expenses......................          47
301-13          Travel of an employee with special needs....          48
301-30          Emergency travel............................          48
301-31          Threatened law enforcement/investigative 
                    employees...............................          49

SUBCHAPTER C--ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND 
                         CLAIMING REIMBURSEMENT

301-50          Arranging for travel services...............          52
301-51          Paying travel expenses......................          52
301-52          Claiming reimbursement......................          55
301-53          Using promotional materials and frequent 
                    traveler programs.......................          57

                  SUBCHAPTER D--AGENCY RESPONSIBILITIES

301-70          Internal policy and procedure requirements..          59
301-71          Agency travel accountability requirements...          64
301-72          Agency responsibilities related to common 
                    carrier transportation..................          68
301-73          Travel programs.............................          71
301-74          Conference planning.........................          73
301-75          Pre-employment interview travel.............          74
                Appendix A to Chapter 301--Prescribed 
                    Maximum Per Diem Rates for CONUS........          77

[[Page 18]]

                Appendix B to Chapter 301--Allocation of 
                    M&IE Rates to Be Used in Making 
                    Deductions From the M&IE Allowance......          98
                Appendix C to Chapter 301--Standard Data 
                    Elements for Federal Travel [Traveler 
                    Identification].........................         101
                Appendix D to Chapter 301--Glossary of 
                    Acronyms................................         104

[[Page 19]]



                       SUBCHAPTER A--INTRODUCTION





PART 301-1--APPLICABILITY--Table of Contents




Sec.
301-1.1  What is an ``agency'' for purposes of TDY allowances?
301-1.2  What is an ``employee'' for purposes of TDY allowances?
301-1.3  Who is eligible for TDY allowances?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15954, Apr. 1, 1998, unless otherwise noted.



Sec. 301-1.1  What is an ``agency'' for purposes of TDY allowances?

------------------------------------------------------------------------
           An agency includes                  But does not include
------------------------------------------------------------------------
An Executive agency, as defined in 5     A Government-controlled
 U.S.C. 101.                              corporation.
A military department..................  A Member of Congress.
An office, agency or other               An office or committee of
 establishment in the legislative         either House of Congress or of
 branch.                                  the two Houses.
The Government of the District of         An office, agency or other
 Columbia.                                establishment in the judicial
                                          branch.
------------------------------------------------------------------------



Sec. 301-1.2  What is an ``employee'' for purposes of TDY allowances?

    An ``employee'' is:
    (a) An individual employed by an agency, regardless of status or 
rank; or
    (b) An individual employed intermittently in Government service as 
an expert or consultant and paid on a daily when-actually-employed (WAE) 
basis; or
    (c) An individual serving without pay or at $1 a year (also referred 
to as ``invitational traveler'').



Sec. 301-1.3  Who is eligible for TDY allowances?

    This chapter covers the following individuals:
    (a) Employees traveling on official business;
    (b) Interviewees performing pre-employment interview travel;
    (c) Employees who must interrupt official business travel to perform 
emergency travel as a result of an incapacitating illness or injury or a 
personal emergency situation; and
    (d) Threatened law enforcement/investigative employees and members 
of their family temporarily relocated to safeguard their lives because 
of a threat resulting from the employee's assigned duties.



PART 301-2--GENERAL RULES--Table of Contents




Sec.
301-2.1  Must I have authorization to travel?
301-2.2  What travel expenses may my agency pay?
301-2.3  What standard of care must I use in incurring travel expenses?
301-2.4  For what travel expenses am I responsible?
301-2.5  What travel arrangements require specific authorization or 
          prior approval?

    Authority: 5 U.S.C. 5707; 31 U.S.C. 1353; 49 U.S.C. 40118.

    Source: 63 FR 15955, Apr. 1, 1998, unless otherwise noted.



Sec. 301-2.1  Must I have authorization to travel?

    Yes, generally you must have written or electronic authorization 
prior to incurring any travel expense. If it is not practicable or 
possible to obtain such authorization prior to travel, your agency may 
approve a specific authorization for reimbursement of travel expenses 
after travel is completed. However, written or electronic advance 
authorization is required for items in Sec. 301-2.5 (c), (i), (n), and 
(o) of this part.



Sec. 301-2.2  What travel expenses may my agency pay?

    Your agency may pay only those expenses essential to the transaction 
of official business, which include:
    (a) Transportation expenses as provided in part 301-10 of this 
chapter;
    (b) Per diem expenses as provided in part 301-11 of this chapter;
    (c) Miscellaneous expenses as provided in part 301-12 of this 
chapter; and
    (d) Travel expenses of an employee with special needs as provided in 
part 301-13 of this chapter.

[[Page 20]]



Sec. 301-2.3  What standard of care must I use in incurring travel expenses?

    You must exercise the same care in incurring expenses that a prudent 
person would exercise if traveling on personal business.



Sec. 301-2.4  For what travel expenses am I responsible?

    You are responsible for expenses over the reimbursement limits 
established in this chapter. Your agency will not pay for excess costs 
resulting from circuitous routes, delays, or luxury accommodations or 
services unnecessary or unjustified in the performance of official 
business.



Sec. 301-2.5  What travel arrangements require specific authorization or prior approval?

    You must have a specific authorization or prior approval for:
    (a) Use of premium-class service on common carrier transportation;
    (b) Use of a foreign air carrier;
    (c) Use of reduced fares for group or charter arrangements;
    (d) Use of cash to pay for common carrier transportation;
    (e) Use of extra-fare train service;
    (f) Travel by ship;
    (g) Use of a rental car;
    (h) Use of a Government aircraft;
    (i) Payment of a reduced per diem rate;
    (j) Payment of actual expense;
    (k) Travel expenses related to emergency travel;
    (l) Transportation expenses related to threatened law enforcement/
investigative employees and members of their families;
    (m) Travel expenses related to travel to a foreign area;
    (n) Acceptance of payment from a non-Federal source for travel 
expenses, see chapter 304 of this subtitle; and
    (o) Travel expenses related to attendance at a conference.

    Note to Sec. 301-2.5: Paragraphs (c), (i), (n), and (o) of this 
section require a written or electronic advance authorization.

[[Page 21]]



                 SUBCHAPTER B--ALLOWABLE TRAVEL EXPENSES





PART 301-10--TRANSPORTATION EXPENSES--Table of Contents




                           Subpart A--General

Sec.
301-10.1  Am I eligible for payment of transportation expenses?
301-10.2  What expenses are payable as transportation?
301-10.3  What methods of transportation may my agency authorize me to 
          use?
301-10.4  How does my agency select the method of transportation to be 
          used?
301-10.5  What are the presumptions as to the most advantageous method 
          of transportation?
301-10.6  What is my liability if I do not travel by the selected method 
          of transportation?
301-10.7  How should I route my travel?
301-10.8  What is my liability if, for personal convenience I travel by 
          an indirect route or interrupt travel by a direct route?

                Subpart B--Common Carrier Transportation

301-10.100  What types of common carrier transportation may I be 
          authorized to use?

                                 Airline

301-10.106  What are the basic requirements for using airlines?

                     Use of Contract City-Pair Fares

301-10.107  When must I use a contract city-pair fare?
301-10.108  Are there other situations when I may use a non-contract 
          fare?
301-10.109  What is my liability for unauthorized use of a non-contract 
          carrier when contract service is available and I do not meet 
          one of the exceptions for required use?
301-10.110  May I use contract passenger transportation service for 
          personal travel?
301-10.111  When may I use a reduced group or charter fare?
301-10.112  What must I do when different airlines furnish the same 
          service at different fares?
301-10.113  What must I do if I change or do not use a common carrier 
          reservation?
301-10.114  What must I do with unused Government Transportation 
          Request(s) (GTR(s)), ticket(s), or refund application(s)?
301-10.115  Am I authorized to receive a refund or credit for unused 
          transportation?
301-10.116  What must I do with compensation an airline gives me if it 
          denies me a seat on a plane?
301-10.117  May I keep compensation an airline gives me for voluntarily 
          vacating my seat on my scheduled airline flight when the 
          airline asks for volunteers?

                         Airline Accommodations

301-10.121  What classes of airline accommodations are available?
301-10.122  What class of airline accommodations must I use?
301-10.123  When may I use first-class airline accommodations?
301-10.124  When may I use premium-class other than first-class airline 
          accommodations?

                 Use of United States Flag Air Carriers

301-10.131  What does United States mean?
301-10.132  Who is required to use a U.S. flag air carrier?
301-10.133  What is a U.S. flag air carrier?
301-10.134  What is U.S. flag air carrier service?
301-10.135  When must I travel using U.S. flag air carrier service?
301-10.136  What exceptions to the Fly America Act requirements apply 
          when I travel between the United States and another country?
301-10.137  What exceptions to the Fly America Act requirements apply 
          when I travel solely outside the United States, and a U.S. 
          flag air carrier provides service between my origin and 
          destination?
301-10.138  In what circumstances is foreign air carrier service deemed 
          a matter of necessity?
301-10.139  May I travel by a foreign air carrier if the cost of my 
          ticket is less than traveling by a U.S. flag air carrier?
301-10.140  May I use a foreign air carrier if the service is preferred 
          by or more convenient for my agency or me?
301-10.141  Must I provide any special certification or documents if I 
          use a foreign air carrier?
301-10.142  What must the certification include?
301-10.143  What is my liability if I improperly use a foreign air 
          carrier?

                                  Train

301-10.160  What classes of train accommodations are available?
301-10.161  What class of train accommodations must I use?
301-10.162  When may I use first-class train accommodations?
301-10.163  What is an extra-fare train?

[[Page 22]]

301-10.164  When may I use extra-fare train service?

                                  Ship

301-10.180  Must I travel by a U.S. flag ship?
301-10.181  What is my liability if I improperly use a foreign ship?
301-10.182  What classes of ship accommodations are available?
301-10.183  What class of ship accommodations must I use?

                          Local Transit System

301-10.190  When may I use a local transit system (bus, subway, or 
          streetcar)?

                      Subpart C--Government Vehicle

301-10.200  What types of Government vehicles may my agency authorize me 
          to use?
301-10.201  For what purposes may I use a Government vehicle other than 
          a Government aircraft?
301-10.202  What is my liability for unauthorized use of a Government 
          vehicle?

                         Government Automobiles

301-10.220  What requirements must I meet to operate a Government 
          automobile for official travel?

                           Government Aircraft

301-10.260  When may I use a Government aircraft for travel?
301-10.261  What requirements must I meet to operate a Government 
          aircraft?
301-10.262  What is my liability for unauthorized use of a Government 
          aircraft?

                Subpart D--Privately Owned Vehicle (POV)

301-10.300  When may I use a POV for official travel?
301-10.301  How do I compute my mileage reimbursement?
301-10.302  How do I determine distance measurements for my travel?
301-10.303  What am I reimbursed when use of a POV is determined by my 
          agency to be advantageous to the Government?
301-10.304  What expenses are allowable in addition to the allowances 
          prescribed in Sec. 301-10.303?
301-10.305  How is reimbursement handled if another person(s) travels in 
          a POV with me?
301-10.306  What will be reimbursed if I am authorized to use a POV 
          instead of a taxi for round-trip travel between my residence 
          and office on a day of travel requiring an overnight stay?
301-10.307  What will I be reimbursed if I use a POV to transport other 
          employees?
301-10.308  What will I be reimbursed if I park my POV at a common 
          carrier terminal while I am away from my official station?
301-10.309  What will I be reimbursed if I am authorized to use common 
          carrier transportation and I use a POV instead?
301-10.310  What will I be reimbursed if I am authorized to use a 
          Government automobile and I use a privately owned automobile 
          instead?

                     Subpart E--Special Conveyances

301-10.400  What types of special conveyances may my agency authorize me 
          to use?
301-10.401  What types of charges are reimbursable for use of a special 
          conveyance?
301-10.402  What will I be reimbursed if I am authorized to use a 
          special conveyance and I use a POV instead?
301-10.403  What is the difference between a Government aircraft and an 
          aircraft hired as a special conveyance?

      Taxicabs, Shuttle Services, or Other Courtesy Transportation

301-10.420  When may I use a taxi or shuttle service?
301-10.421  How much will my agency reimburse me for a tip to a taxi, 
          shuttle service, or courtesy transportation driver?

                           Rental Automobiles

301-10.450  When can I use a rental vehicle?
301-10.451  May I be reimbursed for the cost of collision damage waiver 
          (CDW) or theft insurance?
301-10.452  May I be reimbursed for personal accident insurance?
301-10.453  What is my liability for unauthorized use of a rental 
          automobile obtained with Government funds?

    Authority: 5 U.S.C. 5707; 40 U.S.C. 486 (c); 49 U.S.C. 40118.

    Source: FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, unless otherwise 
noted.



                           Subpart A--General



Sec. 301-10.1  Am I eligible for payment of transportation expenses?

    Yes, when performing official travel, including local travel.



Sec. 301-10.2  What expenses are payable as transportation?

    Fares, rental fees, mileage payments, and other expenses related to 
transportation.

[[Page 23]]



Sec. 301-10.3  What methods of transportation may my agency authorize me to use?

    Your agency may authorize:
    (a) Common carrier transportation (e.g., aircraft, train, bus, ship, 
or local transit system) under Subpart B;
    (b) Government vehicle under Subpart C;
    (c) POV under Subpart D; or
    (d) Special conveyance (e.g., taxi or commercial automobile) under 
Subpart E.



Sec. 301-10.4  How does my agency select the method of transportation to be used?

    Your agency must select the method most advantageous to the 
Government, when cost and other factors are considered. Under 5 U.S.C. 
5733, travel must be by the most expeditious means of transportation 
practicable and commensurate with the nature and purpose of your duties. 
In addition, your agency must consider energy conservation, total cost 
to the Government (including costs of per diem, overtime, lost worktime, 
and actual transportation costs), total distance traveled, number of 
points visited, and number of travelers.



Sec. 301-10.5  What are the presumptions as to the most advantageous method of transportation?

    (a) Common carrier. Travel by common carrier is presumed to be the 
most advantageous method of transportation and must be used when 
reasonably available.
    (b) Government automobile. When your agency determines that your 
travel must be performed by automobile, a Government automobile is 
presumed to be the most advantageous method of transportation.



Sec. 301-10.6  What is my liability if I do not travel by the selected method of transportation?

    If you do not travel by the method of transportation required by 
regulation or selected by your agency, any additional expenses you incur 
will be borne by you.



Sec. 301-10.7  How should I route my travel?

    You must travel to your destination by the usually traveled route 
unless your agency authorizes or approves a different route as 
officially necessary.



Sec. 301-10.8  What is my liability if, for personal convenience, I travel by an indirect route or interrupt travel by a direct route?

    Your reimbursement will be limited to the cost of travel by a direct 
route or on an uninterrupted basis. You will be responsible for any 
additional costs.



                Subpart B--Common Carrier Transportation



Sec. 301-10.100  What types of common carrier transportation may I be authorized to use?

    You may be authorized to use airline, train, ship, bus, or local 
transit system.

                                 Airline



Sec. 301-10.106  What are the basic requirements for using airlines?

    The requirements for using airlines fall into three categories:
    (a) Using contract carriers, when available;
    (b) Using coach class service, unless premium class or first-class 
service is authorized;
    (c) Using U.S. flag air carrier or (ship) service, unless use of 
foreign air carrier or (ship) is authorized.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]

                     Use of Contract City-Pair Fares



Sec. 301-10.107  When must I use a contract city-pair fare?

    You must always use a contract city-pair fare (an Internet list of 
city-pairs is available at http://pub.fss.gsa.gov/services/citypairs), 
if you are a civilian employee of an agency (see Sec. 301-1.1 of this 
chapter), unless one or more of the following conditions exist(s):
    (a) Space or a scheduled contract flight is not available in time to 
accomplish the purpose of your travel, or use of contract service would 
require you to incur unnecessary overnight

[[Page 24]]

lodging costs which would increase the total cost of the trip; or
    (b) The contractor's flight schedule is inconsistent with explicit 
policies of your Federal department or agency with regard to scheduling 
travel during normal working hours; or
    (c) A non-contract carrier offers a lower fare available to the 
general public, the use of which will result in a lower total trip cost 
to the Government, to include the combined costs of transportation, 
lodging, meals, and related expenses.

    Note to paragraph (c): This exception does not apply if the contract 
carrier offers a comparable fare and has seats available at that fare, 
or if the lower fare offered by a noncontract carrier is restricted to 
Government and military travelers on official business and may only be 
purchased with a GTR, contractor-issued charge card, or centrally billed 
account (e.g., YDG, MDG, ODG, VDG, and similar fares); or

    (d) Rail service is available and such service is cost effective and 
consistent with mission requirements; or
    (e) Smoking is permitted on the contract flight and the nonsmoking 
section of the aircraft for the contract flight is not acceptable to 
you.

[FTR Amdt. 84, 64 FR 29162, May 28, 1999]



Sec. 301-10.108  Are there other situations when I may use a non-contract fare?

    You may also use a non-contract fare such as a through fare, special 
fare, commutation fare, excursion fare or reduced-rate round-trip fare 
in the following circumstances:
    (a) Your agency determines prior to your travel that this type of 
service is practical and economical to the Government; and
    (b) In the case of a fare that is restricted or has specific 
eligibility requirements, you know or reasonably can anticipate, based 
on the travel as planned, that you will use the ticket.



Sec. 301-10.109  What is my liability for unauthorized use of a non-contract carrier when contract service is available and I do not meet one of the exceptions 
          for required use?

    Any additional costs or penalties incurred by you resulting from 
unauthorized use of non-contract service are borne by you.



Sec. 301-10.110  May I use contract passenger transportation service for personal travel?

    No.



Sec. 301-10.111  When may I use a reduced group or charter fare?

    You may use a reduced group or charter fare when your agency has 
determined on an individual case basis prior to your travel that use of 
such a fare is economical to the Government and will not interfere with 
the conduct of official business.



Sec. 301-10.112  What must I do when different airlines furnish the same service at different fares?

    When there is no contract fare, and common carriers furnish the same 
service at different fares between the same points for the same type of 
accommodations, you must use the lowest cost service unless your agency 
determines that the use of higher cost service is more advantageous to 
the Government.



Sec. 301-10.113  What must I do if I change or do not use a common carrier reservation?

    If you know you will change or not use your reservation, you must 
take action to change or cancel it as prescribed by your agency. Also, 
you must report all changes of your reservation according to your 
agency's procedures in an effort to prevent losses to the Government. 
Failure to do so may subject you to liability for any resulting losses.

[[Page 25]]



Sec. 301-10.114  What must I do with unused Government Transportation Request(s)(GTR(s)), ticket(s) or refund application(s)?

    You must submit any unused GTR(s), unused ticket coupon(s), or 
refund application(s) to your agency in accordance with your agency's 
procedures.



Sec. 301-10.115  Am I authorized to receive a refund or credit for unused transportation?

    No. You are not authorized to receive a refund, credit, or any other 
negotiable document from a carrier for unfurnished services (except as 
provided in Sec. 301-10.117) or any portion of an unused ticket issued 
in exchange for a GTR or billed to an agency's centrally billed account. 
However, any charges billed directly to your individually billed 
Government charge card should be credited to your account.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



Sec. 301-10.116  What must I do with compensation an airline gives me if it denies me a seat on a plane?

    If you are performing official travel and a carrier denies you a 
confirmed reserved seat on a plane, you must give your agency any 
payment you receive for liquidated damages. You must ensure the carrier 
shows the ``Treasurer of the United States'' as payee on the 
compensation check and then forward the payment to the appropriate 
agency official.



Sec. 301-10.117  May I keep compensation an airline gives me for voluntarily vacating my seat on my scheduled airline flight when the airline asks for 
          volunteers?

    Yes:
    (a) If voluntarily vacating your seat will not interfere with 
performing your official duties; and
    (b) If additional travel expenses, incurred as a result of vacating 
your seat, are borne by you and are not reimbursed; but
    (c) If volunteering delays your travel during duty hours, your 
agency will charge you with annual leave for the additional hours.

                         Airline Accommodations



Sec. 301-10.121  What classes of airline accommodations are available?

    (a) Coach-class--The basic class of accommodations offered to 
travelers that is available to all passengers regardless of fare paid. 
This term applies when an airline offers two or more classes of 
accommodations, which includes tourist or economy.
    (b) Premium-class--Any class of accommodations above coach, e.g., 
first or business.
    (c) First-class--The highest class of accommodations on a multiple-
class airline flight. When an airline flight only has two classes of 
accommodations, the higher-class, regardless of the term used for that 
class, is considered to be first class.
    (d) Premium-class other than first-class--Any class of 
accommodations between coach-class and first-class, e.g., business-
class.
    (e) Single-class--This term applies when an airline offers only one 
class of accommodation to all travelers.



Sec. 301-10.122  What class of airline accommodations must I use?

    For official business travel, both domestic and international, you 
must use coach-class accommodations, except as provided under 
Sec. Sec. 301-10.123 and 301-10.124.



Sec. 301-10.123  When may I use first-class airline accommodations?

    Only when your agency specifically authorizes/approves your use of 
first-class accommodations under paragraph (a) through (d) of this 
section.
    (a) No other coach-class or premium-class other than first-class 
accommodation is reasonably available. ``Reasonably available'' means 
available on an airline that is scheduled to leave within 24 hours of 
your proposed departure time, or scheduled to arrive within 24 hours of 
your proposed arrival time.
    (b) When use of first-class is necessary to accommodate a disability 
or other special need. A disability must be substantiated in writing by 
a competent medical authority. A special need must be substantiated in 
writing according to your agency's procedures.

[[Page 26]]

If you are authorized under Sec. 301-13.3(a) of this chapter to have an 
attendant accompany you, your agency also may authorize the attendant to 
use first-class accommodations if you require the attendant's services 
en route.
    (c) When exceptional security circumstances require first-class 
travel. Exceptional security circumstances are determined by your agency 
and include, but are not limited to:
    (1) Use of other than first-class accommodations would endanger your 
life or Government property;
    (2) You are an agent on protective detail and you are accompanying 
an individual authorized to use first-class accommodations; or
    (3) You are a courier or control officer accompanying controlled 
pouches or packages.
    (d) When required because of agency mission.



Sec. 301-10.124  When may I use premium-class other than first-class airline accommodations?

    Only when your agency specifically authorizes/approves your use of 
such accommodations under paragraphs (a) through (i) of this section.
    (a) Regularly scheduled flights between origin/destination points 
(including connecting points) provide only premium-class accommodations 
and you certify such on your voucher; or
    (b) No space is available in coach-class accommodations in time to 
accomplish the mission, which is urgent and cannot be postponed; or
    (c) When use of premium-class other than first-class accommodations 
is necessary to accommodate your disability or other special need. 
Disability must be substantiated in writing by a competent medical 
authority. Special need must be substantiated in writing according to 
your agency's procedures. If you are authorized under Sec. 301-13.3(a) 
of this chapter to have an attendant accompany you, your agency also may 
authorize the attendant to use premium-class other than first-class 
accommodations if you require the attendant's services en route; or
    (d) Security purposes or exceptional circumstances as determined by 
your agency make the use of premium-class other than first-class 
accommodations essential to the successful performance of the agency's 
mission; or
    (e) Coach-class accommodations on an authorized/approved foreign air 
carrier do not provide adequate sanitation or health standards; or
    (f) The use results in an overall cost savings to the Government by 
avoiding additional subsistence costs, overtime, or lost productive time 
while awaiting coach-class accommodations; or
    (g) You are able to obtain the accommodations as an upgrade through 
the redemption of frequent traveler benefits in accordance with your 
agency's policies; or
    (h) Your transportation costs are paid in full through agency 
acceptance of payment from a non-federal source in accordance with 
chapter 304 of this title; or
    (i) Where the origin and/or destination is OCONUS and the scheduled 
flight time is in excess of 14 hours. In this instance you will not be 
eligible for a rest stop en route or a rest period upon arrival at your 
duty site.

                 Use of United States Flag Air Carriers

    Source:  FTR Amdt. 74, 63 FR 63419, Nov. 13, 1998, unless otherwise 
noted.



Sec. 301-10.131  What does United States mean?

    For purposes of the use of United States flag air carriers, United 
States means the 50 states, the District of Columbia, and the 
territories and possessions of the United States (49 U.S.C. 40102).



Sec. 301-10.132  Who is required to use a U.S. flag air carrier?

    Anyone whose air travel is financed by U.S. Government funds, except 
as provided in Sec. 301-10.135, Sec. 301-10.136, and Sec. 301-10.137.



Sec. 301-10.133  What is a U.S. flag air carrier?

    An air carrier which holds a certificate under 49 U.S.C. 41102 but 
does not include a foreign air carrier operating under a permit.

[[Page 27]]



Sec. 301-10.134  What is U.S. flag air carrier service?

    U.S. flag air carrier service is service provided on an air carrier 
which holds a certificate under 49 U.S.C. 41102 and which service is 
authorized either by the carrier's certificate or by exemption or 
regulation. U.S. flag air carrier service also includes service provided 
under a code share agreement with a foreign air carrier in accordance 
with Title 14, Code of Federal Regulations when the ticket, or 
documentation for an electronic ticket, identifies the U.S. flag air 
carrier's designator code and flight number.



Sec. 301-10.135  When must I travel using U.S. flag air carrier service?

    You are required by 49 U.S.C. 40118, commonly referred to as the 
``Fly America Act,'' to use U.S. flag air carrier service for all air 
travel funded by the U.S. Government, except as provided in Sec. 301-
10.136 and Sec. 301-10.137 or when one of the following exceptions 
applies:
    (a) Use of a foreign air carrier is determined to be a matter of 
necessity in accordance with Sec. 301-10.138; or
    (b) The transportation is provided under a bilateral or multilateral 
air transportation agreement to which the United States Government and 
the government of a foreign country are parties, and which the 
Department of Transportation has determined meets the requirements of 
the Fly America Act; or
    (c) You are an officer or employee of the Department of State, 
United States Information Agency, United States International 
Development Cooperation Agency, or the Arms Control Disarmament Agency, 
and your travel is paid with funds appropriated to one of these 
agencies, and your travel is between two places outside the United 
States; or
    (d) No U.S. flag air carrier provides service on a particular leg of 
the route, in which case foreign air carrier service may be used, but 
only to or from the nearest interchange point on a usually traveled 
route to connect with U.S. flag air carrier service; or
    (e) A U.S. flag air carrier involuntarily reroutes your travel on a 
foreign air carrier; or
    (f) Service on a foreign air carrier would be three hours or less, 
and use of the U.S. flag air carrier would at least double your en route 
travel time; or
    (g) When the costs of transportation are reimbursed in full by a 
third party, such as a foreign government, international agency, or 
other organization.



Sec. 301-10.136  What exceptions to the Fly America Act requirements apply when I travel between the United States and another country?

    The exceptions are:
    (a) If a U.S. flag air carrier offers nonstop or direct service (no 
aircraft change) from your origin to your destination, you must use the 
U.S. flag air carrier service unless such use would extend your travel 
time, including delay at origin, by 24 hours or more.
    (b) If a U.S. flag air carrier does not offer nonstop or direct 
service (no aircraft change) between your origin and your destination, 
you must use a U.S. flag air carrier on every portion of the route where 
it provides service unless, when compared to using a foreign air 
carrier, such use would:
    (1) Increase the number of aircraft changes you must make outside of 
the U.S. by 2 or more; or
    (2) Extend your travel time by at least 6 hours or more; or
    (3) Require a connecting time of 4 hours or more at an overseas 
interchange point.



Sec. 301-10.137  What exceptions to the Fly America Act requirements apply when I travel solely outside the United States, and a U.S. flag air carrier provides 
          service between my origin and my destination?

    You must always use a U.S. flag carrier for such travel, unless, 
when compared to using a foreign air carrier, such use would:
    (a) Increase the number of aircraft changes you must make en route 
by 2 or more; or
    (b) Extend your travel time by 6 hours or more; or
    (c) Require a connecting time of 4 hours or more at an overseas 
interchange point.

[[Page 28]]



Sec. 301-10.138  In what circumstances is foreign air carrier service deemed a matter of necessity?

    (a) Foreign air carrier service is deemed a necessity when service 
by a U.S. flag air carrier is available, but
    (1) Cannot provide the air transportation needed; or
    (2) Will not accomplish the agency's mission.
    (b) Necessity includes, but is not limited to, the following 
circumstances:
    (1) When the agency determines that use of a foreign air carrier is 
necessary for medical reasons, including use of foreign air carrier 
service to reduce the number of connections and possible delays in the 
transportation of persons in need of medical treatment; or
    (2) When use of a foreign air carrier is required to avoid an 
unreasonable risk to your safety and is approved by your agency (e.g., 
terrorist threats). Written approval of the use of foreign air carrier 
service based on an unreasonable risk to your safety must be approved by 
your agency on a case by case basis. An agency determination and 
approval of use of a foreign air carrier based on a threat against a 
U.S. flag air carrier must be supported by a travel advisory notice 
issued by the Federal Aviation Administration and the Department of 
State. An agency determination and approval of use of a foreign air 
carrier based on a threat against Government employees or other 
travelers must be supported by evidence of the threat(s) that form the 
basis of the determination and approval; or
    (3) When you can not purchase a ticket in your authorized class of 
service on a U.S. flag air carrier, and a seat is available in your 
authorized class of service on a foreign air carrier.



Sec. 301-10.139  May I travel by a foreign air carrier if the cost of my ticket is less than traveling by a U.S. flag air carrier?

    No. Foreign air carrier service may not be used solely based on the 
cost of your ticket.



Sec. 301-10.140  May I use a foreign air carrier if the service is preferred by or more convenient for my agency or me?

    No. You must use U.S. flag air carrier service, unless you meet one 
of the exceptions in Sec. 301-10.135, Sec. 301-10.136, or Sec. 301-
10.137 or unless foreign air carrier service is deemed a matter of 
necessity under Sec. 301-10.138.



Sec. 301-10.141  Must I provide any special certification or documents if I use a foreign air carrier?

    Yes, you must provide a certification, as required in Sec. 301-
10.143 and any other documents required by your agency. Your agency 
cannot pay your foreign air carrier fare if you do not provide the 
required certification.



Sec. 301-10.142  What must the certification include?

    The certification must include:
    (a) Your name;
    (b) The dates that you traveled;
    (c) The origin and the destination of your travel;
    (d) A detailed itinerary of your travel, name of the air carrier and 
flight number for each leg of the trip; and
    (e) A statement explaining why you met one of the exceptions in 
Sec. 301-10.135, Sec. 301-10.136, or Sec. 301-10.137 or a copy of your 
agency's written approval that foreign air carrier service was deemed a 
matter of necessity in accordance with Sec. 301-10.138.



Sec. 301-10.143  What is my liability if I improperly use a foreign air carrier?

    You will not be reimbursed for any transportation cost for which you 
improperly use foreign air carrier service. If you are authorized by 
your agency to use U.S. flag air carrier service for your entire trip, 
and you improperly use a foreign air carrier for any part of or the 
entire trip (i.e., when not permitted under this regulation), your 
transportation cost on the foreign air carrier will not be payable by 
your agency. If your agency authorizes you to use U.S. flag air carrier 
service for part of your trip and foreign air carrier

[[Page 29]]

service for another part of your trip, and you improperly use a foreign 
air carrier (i.e., when neither authorized to do so nor otherwise 
permitted under this regulation), your agency will pay the 
transportation cost on the foreign air carrier for only the portion(s) 
of the trip for which you were authorized to use foreign air carrier 
service. The agency must establish internal procedures for denying 
reimbursement to travelers when use of a foreign air carrier was neither 
authorized nor otherwise permitted under this regulation.

                                  Train



Sec. 301-10.160  What classes of train accommodations are available?

    (a) Coach-class--The basic class of accommodations offered by a rail 
carrier to passengers that includes a level of service available to all 
passengers regardless of the fare paid. Coach-class includes reserved 
coach accommodations as well as slumber coach accommodations when 
overnight train travel is involved.
    (b) Slumber coach--Includes slumber coach accommodations on trains 
offering such accommodations, or the lowest level of sleeping 
accommodations available on a train that does not offer slumber coach 
accommodations.
    (c) First-class--Includes bedrooms, roomettes, club service, parlor 
car accommodations, or other premium accommodations.



Sec. 301-10.161  What class of train accommodations must I use?

    You must use coach-class accommodations for all train travel, except 
when your agency authorizes first-class service.



Sec. 301-10.162  When may I use first-class train accommodations?

    Only when your agency specifically authorizes/approves your use of 
first-class train accommodations under paragraphs (a) through (d) of 
this section.
    (a) No coach-class accommodations are reasonably available. 
``Reasonably available'' means available and scheduled to leave within 
24 hours of the employee's proposed departure time, or scheduled to 
arrive within 24 hours of the employee's proposed arrival time.
    (b) When use of first-class is necessary to accommodate a disability 
or other special need. A disability must be substantiated in writing by 
competent medical authority. A special need must be substantiated in 
writing according to your agency's procedures. If you are authorized 
under Sec. 301-13.3(a) of this chapter to have an attendant accompany 
you, your agency also may authorize the attendant to use first-class 
accommodations if you require the attendant's services en route.
    (c) When exceptional security circumstances require first-class 
travel. Exceptional security circumstances include, but are not limited 
to:
    (1) Use of other than first-class accommodations would endanger your 
life or Government property;
    (2) You are an agent on protective detail and you are accompanying 
an individual authorized to use first-class accommodations; or
    (3) You are a courier or control officer accompanying controlled 
pouches or packages.
    (d) Inadequate foreign coach-class train accommodations. When coach-
class train accommodations on a foreign rail carrier do not provide 
adequate sanitation or health standards.



Sec. 301-10.163  What is an extra-fare train?

    A train that operates at an increased fare due to the extra 
performance of the train (i.e., faster speed or fewer stops).



Sec. 301-10.164  When may I use extra-fare train service?

    You may travel coach-class on an extra-fare train whenever your 
agency determines it is more advantageous to the Government or is 
required for security reasons. The use of AMTRAK Metroliner coach 
accommodations is advantageous to the Government; AMTRAK Metroliner Club 
Service, however, is a first-class accommodation and may be authorized/
approved only as provided in Sec. 301-10.162.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]

[[Page 30]]

                                  Ship



Sec. 301-10.180  Must I travel by a U.S. flag ship?

    Yes, when a U.S. flag ship is available unless the necessity of the 
mission requires the use of a foreign ship. (See 46 U.S.C. App. Sec. 
1241.)



Sec. 301-10.181  What is my liability if I improperly use a foreign ship?

    You are required to travel by U.S. flag ship for the entire trip, 
unless use of a foreign ship has been authorized by your agency. Any 
cost that is attributed to improper or unauthorized use of a foreign 
ship is your responsibility.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



Sec. 301-10.182  What classes of ship accommodations are available?

    Accommodations on ships vary according to deck levels.
    (a) First-class--All classes above the lowest first class, includes 
but is not limited to a suite.
    (b) Lowest first class--The least expensive first class of reserved 
accommodations available on a ship.



Sec. 301-10.183  What class of ship accommodations must I use?

    You must use the lowest first class accommodations when traveling by 
ship, except when your agency specifically authorizes/approves your use 
of first-class ship accommodations under paragraphs (a) through (c) of 
this section.
    (a) Lowest first class accommodations are not available on the ship.
    (b) When use of first-class is necessary to accommodate a disability 
or other special need. Disability must be substantiated in writing by 
competent medical authority. Special need must be substantiated in 
writing according to your agency's procedures. If you are authorized 
under Sec. 301-13.3(a) of this chapter to have an attendant accompany 
you, your agency also may authorize the attendant to use first-class 
accommodations if you require the attendant's services en route.
    (c) When exceptional security circumstances require first-class 
travel. Exceptional security circumstances include, but are not limited 
to:
    (1) The use of lowest first class accommodations would endanger your 
life or Government property; or
    (2) You are an agent on protective detail and you are accompanying 
an individual authorized to use first-class accommodations; or
    (3) You are a courier or control officer accompanying controlled 
pouches or packages.

                          Local Transit System



Sec. 301-10.190  When may I use a local transit system (bus, subway, or streetcar)?

    (a) To, from, and between places of work. The use of bus, subway, or 
streetcar is an allowable expense for local travel between places of 
business at your official station or a TDY station, and between places 
of lodging and place of business at a TDY station.
    (b) To places where meals can be obtained. Where the nature and 
location of the work at your TDY station are such that meals cannot be 
obtained there, travel to obtain meals at the nearest available place is 
an allowable expense. You must, however, attach a statement to your 
travel voucher explaining why such travel was necessary.



                      Subpart C--Government Vehicle



Sec. 301-10.200  What types of Government vehicles may my agency authorize me to use?

    You may be authorized to use:
    (a) A Government automobile in accordance with Sec. 301-10.220;
    (b) A Government aircraft in accordance with Sec. 301-10.260 through 
Sec. 301-10.262 of this part; and
    (c) Other type of Government vehicle in accordance with any 
Government-issued rules governing its use.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



Sec. 301-10.201  For what purposes may I use a Government vehicle other than a Government aircraft?

    Only for official purposes which include transportation:
    (a) Between places of official business;

[[Page 31]]

    (b) Between such places and places of temporary lodging when public 
transportation is unavailable or its use is impractical;
    (c) Between either paragraphs (a) or (b) of this section and 
restaurants, drug stores, barber shops, places of worship, cleaning 
establishments, and similar places necessary for the sustenance, 
comfort, or health of the employee to foster the continued efficient 
performance of Government business; or
    (d) As otherwise authorized by your agency under 31 U.S.C. 1344.



Sec. 301-10.202  What is my liability for unauthorized use of a Government vehicle?

    You are responsible for any additional cost resulting from 
unauthorized use of a Government vehicle and you may be subject to 
administrative and/or criminal liability for misuse of Government 
property.

                         Government Automobiles



Sec. 301-10.220  What requirements must I meet to operate a Government automobile for official travel?

    You must possess a valid State, District of Columbia, or territorial 
motor vehicle operator's license and have a travel authorization 
specifically authorizing the use of a Government-furnished automobile.

                           Government Aircraft



Sec. 301-10.260  When may I use a Government aircraft for travel?

    Only for official purposes in accordance with 41 CFR 101-37.402.



Sec. 301-10.261  What requirements must I meet to operate a Government aircraft?

    You must meet the aircrew qualification and certification 
requirements contained in 41 CFR 101-37.1212.



Sec. 301-10.262  What is my liability for unauthorized use of a Government aircraft?

    You will be personally responsible for any additional cost resulting 
from unauthorized use of the aircraft as provided in 41 CFR 101-37.402 
and 101-37.403, and you may be subject to administrative and/or criminal 
liability for misuse of Government property.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



                Subpart D--Privately Owned Vehicle (POV)



Sec. 301-10.300  When may I use a POV for official travel?

    When authorized by your agency.



Sec. 301-10.301  How do I compute my mileage reimbursement?

    You compute mileage reimbursement by multiplying the distance 
traveled, determined under Sec. 301-10.302 of this subpart by the 
applicable mileage rate prescribed in Sec. 301-10.303 of this subpart.


Sec. 301-10.302    How do I determine distance measurements for my 
        travel?

------------------------------------------------------------------------
                                  The distance between your origin and
       If you travel by                      destination is
------------------------------------------------------------------------
Privately owned automobile or  As shown in standard highway mileage
 privately owned motorcycle.    guides, or the actual miles driven as
                                determined from odometer readings.
Privately owned aircraft.....  As determined from airway charts issued
                                by the National Oceanic and Atmospheric
                                Administration, Department of Commerce.
                                You may include in your travel claim
                                with an explanation any additional air
                                mileage resulting from a detour
                                necessary due to adverse weather,
                                mechanical difficulty, or other unusual
                                conditions. If a required deviation is
                                such that airway mileage charts are not
                                adequate to determine distance, you may
                                use the formula of flight time
                                multiplied by cruising speed of the
                                aircraft to determine distance.
------------------------------------------------------------------------


[[Page 32]]

Sec. 301-10.303    What am I reimbursed when use of a POV is determined 
        by my agency to be advantageous to the Government?

------------------------------------------------------------------------
                 For use of a                    Your reimbursement is
------------------------------------------------------------------------
Privately-owned aircraft (e.g., helicopter,    Actual cost of operation
 except an airplane).                           (i.e., fuel, oil, plus
                                                the additional expenses
                                                listed in Sec.  301-
                                                10.304).
Privately owned airplane.....................  \1\ 88.0
Privately owned automobile...................  \1\ 31.0
Privately owned motorcycle...................  \1\ 26.0
------------------------------------------------------------------------
\1\ Cents per mile.

[FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, as amended by FTR Amdt. 73, 63 
FR 47438, Sept. 8, 1998; FTR Amdt. 78, 64 FR 15630, Mar. 31, 1999]


Sec. 301-10.304    What expenses are allowable in addition to the 
        allowances prescribed in Sec. 301-10.303?

    Following is a chart listing the reimbursable and non-reimbursable 
expenses:

------------------------------------------------------------------------
         Reimbursable expenses              Non-reimbursable expenses
------------------------------------------------------------------------
Parking fees; ferry fees; bridge, road,  Charges for repairs,
 and tunnel fees; and aircraft or         depreciation, replacements,
 airplane parking, landing, and tie-      grease, oil, antifreeze,
 down fees.                               towage and similar speculative
                                          expenses.
------------------------------------------------------------------------



Sec. 301-10.305  How is reimbursement handled if another person(s) travels in a POV with me?

    If another employee(s) travels with you on the same trip in the same 
POV, mileage is payable to only one of you. No deduction will be made 
from your mileage allowance if other passengers contribute to defraying 
your expenses.



Sec. 301-10.306  What will be reimbursed if I am authorized to use a POV instead of a taxi for round-trip travel between my residence and office on a day of 
          travel requiring an overnight stay?

    If determined advantageous to the Government, you will be reimbursed 
on a mileage basis plus other allowable costs for round-trip travel on 
the beginning and/or ending of travel between the points involved.



Sec. 301-10.307  What will I be reimbursed if I use a POV to transport other employees?

    Using a POV to transport other employees is strictly voluntary and 
you may be reimbursed in accordance with Sec. 301-10.305.



Sec. 301-10.308  What will I be reimbursed if I park my POV at a common carrier terminal while I am away from my official station?

    Your agency may reimburse your parking fee as an allowable 
transportation expense not to exceed the cost of taxi fare to/from the 
terminal.



Sec. 301-10.309  What will I be reimbursed if I am authorized to use common carrier transportation and I use a POV instead?

    You will be reimbursed on a mileage basis (see Sec. 301-10.303), 
plus per diem, not to exceed the total constructive cost of the 
authorized method of common carrier transportation plus per diem. Your 
agency must determine the constructive cost of transportation and per 
diem by common carrier under the rules in Sec. 301-10.310.



Sec. 301-10.310  What will I be reimbursed if I am authorized to use a Government automobile and I use a privately owned automobile instead?

    (a) Reimbursement based on Government costs--Unless you are 
committed to using a Government vehicle as provided in paragraph (b) of 
this section, your reimbursement will be limited to the cost that would 
be incurred for use

[[Page 33]]

of a Government automobile, which in CONUS is 23.5 cents per mile. If 
your agency determines the cost of providing a Government automobile 
would be higher because of unusual circumstances, it may allow 
reimbursement not to exceed the mileage rate provided in Sec. 301-10.303 
for a privately owned automobile.
    In addition, you may be reimbursed other allowable expenses as 
provided in Sec. 301-10.304.
    (b) Partial reimbursement when you are committed to use a Government 
owned automobile--When you are committed to use a Government automobile 
or would not ordinarily be authorized to use a privately owned 
automobile due to the availability of a Government automobile, but 
nevertheless request to use a privately owned automobile, you will be 
reimbursed 10.5 cents per mile. This is the approximate cost of 
operating a Government automobile, fixed costs excluded. In addition, 
parking fees, bridge, road and tunnel fees are reimbursable.



                     Subpart E--Special Conveyances



Sec. 301-10.400  What types of special conveyances may my agency authorize me to use?

    Your agency may authorize/approve use of:
    (a) Taxicabs as specified in Secs. 301-10.420 through 301-10.421 of 
this chapter;
    (b) Commercial rental automobiles as specified in Secs. 301-10.450 
through 301-10.453 of this chapter; or
    (c) Any other special conveyance when determined to be advantageous 
to the Government.



Sec. 301-10.401  What types of charges are reimbursable for use of a special conveyance?

    Actual expenses that your agency determines are necessary, 
including, but not limited to:
    (a) Gasoline and oil;
    (b) Rental of a garage, hangar, or boathouse;
    (c) Feeding and stabling of horses;
    (d) Per diem of operator; and
    (e) Ferriage, tolls, etc.



Sec. 301-10.402  What will I be reimbursed if I am authorized to use a special conveyance and I use a POV instead?

    You will be reimbursed the mileage cost for the use of your POV, and 
additional expenses such as parking fees, bridge, road and tunnel fees, 
not to exceed the constructive cost of the special conveyance.



Sec. 301-10.403  What is the difference between a Government aircraft and an aircraft hired as a special conveyance?

    A Government aircraft is any aircraft owned, leased, chartered, or 
rented and operated by the Government. An aircraft hired as a special 
conveyance is an aircraft that you, in your private capacity, rent, 
lease, or charter and operate.

      Taxicabs, Shuttle Services, or Other Courtesy Transportation



Sec. 301-10.420  When may I use a taxi or shuttle service?

    (a) For local travel. When your agency authorizes/approves the use 
of a taxi for the following, local travel is reimbursable:
    (1) Between places of business at an official or TDY station;
    (2) Between a place of lodging and a place of business at a 
temporary duty station; and
    (3) To obtain meals at the nearest available place where the nature 
and location of the work at a TDY station are such that meals cannot be 
obtained there.
    (b) To and from a carrier terminal. (1) General authorization. 
Except as provided in paragraph (b)(2) of this section, you will be 
reimbursed the usual fare plus tip for use of a taxicab or shuttle 
services in the following situations:
    (i) Between a common carrier or other terminal and either your home 
or place of business at your official station, or your place of business 
or lodging at a TDY station; or
    (ii) Between the carrier terminal and shuttle terminal.
    (2) Courtesy transportation. You should use courtesy transportation 
service furnished by hotels/motels to the maximum extent possible as a 
first

[[Page 34]]

source of transportation between a place of lodging at the TDY station 
and a common carrier terminal. You will be reimbursed for tips when you 
use courtesy transportation service.
    (3) Restrictions. When appropriate, your agency will restrict or 
place a monetary limit on the amount of reimbursement for the use of 
taxicabs under this paragraph when:
    (i) Suitable Government or common carrier transportation service, 
including shuttle service, is available for all or part of the distance 
involved; or
    (ii) Courtesy transportation service is provided by hotels/motels 
between the place of lodging at the TDY station and the common carrier 
terminal.
    (c) Between residence and office on day you perform official travel. 
In addition to use of a taxi under paragraph (b) of this section, your 
agency may authorize/approve reimbursement of the usual taxicab fare 
plus tip in the following situations:
    (1) From your home to your office on the day you depart the office 
on an official trip requiring at least one night's lodging; and
    (2) From your office to your home on the day you return to the 
office from your trip.
    (d) Between residence and office in cases of necessity. Your agency 
may authorize/approve the usual taxicab fare plus tip for travel between 
your office and home when you perform official business at your official 
station and:
    (1) You are dependent on public transportation for officially 
ordered work outside regular working hours; and
    (2) The travel between your office and home is during hours of 
infrequently scheduled public transportation or darkness.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



Sec. 301-10.421  How much will my agency reimburse me for a tip to a taxi, shuttle service, or courtesy transportation driver?

    An amount which your agency determines to be reasonable.

                           Rental Automobiles



Sec. 301-10.450  When can I use a rental vehicle?

    Your agency must determine that use of a rental vehicle is 
advantageous to the Government and must specifically authorize such use.



Sec. 301-10.451  May I be reimbursed for the cost of collision damage waiver (CDW) or theft insurance?

    (a) General rule--no. You will not be reimbursed for CDW or theft 
insurance for travel within CONUS for the following reasons:
    (1) The Government is a self-insurer.
    (2) Rental vehicles available under agreement(s) with the Government 
includes full coverage insurance for damages resulting from an accident 
while performing official travel.
    (3) Any deductible amount paid by you may be reimbursed directly to 
you or directly to the rental agency if the damage occurred while you 
were performing official business.
    (b) Exception. You will be reimbursed for collision damage waiver or 
theft insurance when you travel outside CONUS and such insurance is 
necessary because the rental or leasing agency requirements, foreign 
statute, or legal procedures could cause extreme difficulty for an 
employee involved in an accident.



Sec. 301-10.452  May I be reimbursed for personal accident insurance?

    No. That is a personal expense and is not reimbursable.



Sec. 301-10.453  What is my liability for unauthorized use of a rental automobile obtained with Government funds?

    You are responsible for any additional cost resulting from the 
unauthorized use of a commercial rental automobile for other than 
official travel-related purposes.



PART 301-11--PER DIEM EXPENSES--Table of Contents




                        Subpart A--General Rules

Sec.
301-11.1  When am I eligible for an allowance (per diem or actual 
          expense)?

[[Page 35]]

301-11.2  Will I be reimbursed for per diem expenses if my official 
          travel is 12 hours or less?
301-11.3  Must my agency pay an allowance (either a per diem allowance 
          or actual expense)?
301-11.4  May I be reimbursed actual expense and per diem on the same 
          trip?
301-11.5  How will my per diem expenses be reimbursed?
301-11.6  Where do I find maximum per diem and actual expense rates?
301-11.7  What determines my maximum per diem reimbursement rate?
301-11.8  What is the maximum per diem rate I will receive if lodging is 
          not available at my TDY location?
301-11.9  When does per diem or actual expense entitlement start/stop?
301-11.10  Am I required to record departure/arrival dates and times on 
          my travel claim?
301-11.11  May I stay in a lodging facility of my choice?
301-11.12  How does the type of lodging I select affect my 
          reimbursement?
301-11.13  How does sharing a room with another person affect my per 
          diem reimbursement?
301-11.14  How is my daily lodging rate computed when I rent lodging on 
          a long-term basis?
301-11.15  What expenses may be considered part of the daily lodging 
          cost when I rent on a long-term basis?
301-11.16  What reimbursement will I receive if I prepay my lodging 
          expenses and my TDY is curtailed, canceled, or interrupted for 
          official purposes or for other reasons beyond my control that 
          are acceptable to my agency?
301-11.17  If my agency authorizes per diem reimbursement, will it 
          reduce my M&IE allowance for a meal(s) provided by a common 
          carrier or for a complimentary meal(s) provided by a hotel/
          motel?
301-11.18  What M&IE rate will I receive if a meal(s) is furnished at 
          nominal or no cost by the Government or is included in the 
          registration fee?
301-11.19  How is my per diem calculated when I travel across the 
          international dateline (IDL)?
301-11.20  May my agency authorize a rest period for me while I am 
          traveling?
301-11.21  Will I be reimbursed for per diem or actual expenses on leave 
          or non-workdays (weekend, legal Federal Government holiday, or 
          other scheduled non-workdays) while I am on official travel?
301-11.22  Am I entitled to per diem or actual expense reimbursement if 
          I am required to return to my official station on a non-
          workday?
301-11.23  Are there any other circumstances when my agency may 
          reimburse me to return home or to my official station for non-
          workdays during a TDY assignment?
301-11.24  What reimbursement will I receive if I voluntarily return 
          home or to my official station on non-workdays during my TDY 
          assignment?
301-11.25  Must I provide receipts to substantiate my claimed travel 
          expenses?
301-11.26  How do I get a per diem rate increased?
301-11.27  Are taxes included in the lodging portion of the Government 
          per diem rate?
301-11.28  As a traveler on official business, am I required to pay 
          applicable lodging taxes?
301-11.29  Are lodging facilities required to accept a generic federal, 
          state or local tax exempt certificate?
301-11.30  What is my option if the Government lodging rate exceeds my 
          lodging reimbursement?
301-11.31  Are laundry, cleaning and pressing of clothing expenses 
          reimbursable?

                    Subpart B--Lodgings-Plus Per Diem

301-11.100  What will I be paid for lodging under Lodgings-plus per 
          diem?
301-11.101  What allowance will I be paid for M&IE?
301-11.102  What is the applicable M&IE rate?

                       Subpart C--Reduced Per Diem

301-11.200  Under what circumstances may my agency prescribe a reduced 
          per diem rate lower than the prescribed maximum?

                        Subpart D--Actual Expense

301-11.300  When is actual expense reimbursement warranted?
301-11.301  Who in my agency can authorize/approve my request for actual 
          expense?
301-11.302  When should I request authorization for reimbursement under 
          actual expense?
301-11.303  What is the maximum amount that I may be reimbursed under 
          actual expense?
301-11.304  What if my expenses are less than the authorized amount?
301-11.305  What if my actual expenses exceed the 300 percent ceiling?
301-11.306  What expenses am I required to itemize under actual expense?

Subpart E--Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 
                                  1994

                                 General

301-11.501  What is the Income Tax Reimbursement Allowance (ITRA)?

[[Page 36]]

301-11.502  Who is eligible to receive the ITRA?
301-11.503  Are Federal Insurance Contribution Act (FICA) and Medicare 
          deductions included in any reimbursement under this part?

                        Employee Responsibilities

301-11.521  Must I file a claim to be reimbursed for the additional 
          income taxes incurred?
301-11.522  If I was assessed an income tax penalty and/or interest 
          payment due to incorrect income tax withholdings, are those 
          payments reimbursable?
301-11.523  What documentation must I submit to substantiate my claim?
301-11.524  What steps must my agency take to determine my ITRA?
301-11.525  Is the ITRA I receive taxable income?
301-11.526  May I receive a lump sum payment of the additional tax 
          liability on the covered ITRA in lieu of submitting another 
          claim?
301-11.527  If I elect a lump sum payment, how is the ITRA paid?
301-11.528  If I do not elect lump sum payment is there any additional 
          reimbursement?

                         Agency Responsibilities

301-11.531  What documentation must the employee submit to substantiate 
          a claim?
301-11.532  How should we compute the employee's ITRA?
301-11.533  Are tax penalty and interest payments reimbursable?
301-11.534  What tax tables should we use to calculate the amount of 
          allowable reimbursement?
301-11.535  How should we calculate the ITRA?
301-11.536  Is the ITRA reimbursement considered to be income to the 
          employee?
301-11.537  Are income taxes to be withheld from the ITRA?
301-11.538  May we offer a lump sum payment to cover the income tax 
          liability on the covered ITRA?
301-11.539  If the employee does not elect a lump sum payment, how is 
          the tax on the ITRA calculated?
301-11.540  How do we handle any excess payment?

Subpart F--Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and 
                               Thereafter

                                 General

301-11.601  What is the Income Tax Reimbursement Allowance (ITRA)?
301-11.602  Who is eligible to receive the ITRA?
301-11.603  Are Federal Insurance Contribution Act (FICA) and Medicare 
          deductions included in any reimbursement under this part?

                        Employee Responsibilities

301-11.621  Must I file a claim to be reimbursed for the additional 
          income taxes incurred?
301-11.622  If I was assessed an income tax penalty and/or interest 
          payment due to incorrect income tax withholdings, are those 
          payments reimbursable?
301-11.623  What documentation must I submit to substantiate my claim?
301-11.624  What steps must my agency take to determine my ITRA?
301-11.625  Is the ITRA I receive taxable income?
301-11.626  May I receive a lump sum payment of the additional tax 
          liability on the covered ITRA in lieu of submitting another 
          claim?
301-11.627  If I elect a lump sum payment, how is the ITRA paid?
301-11.628  If I do not elect lump sum payment is there any additional 
          reimbursement?

                         Agency Responsibilities

 301-11.631  What documentation must the employee submit to substantiate 
          a claim?
301-11.632  How should we compute the employee's ITRA?
301-11.633  Are tax penalty and interest payments reimbursable?
301-11.634  What tax tables should we use to calculate the amount of 
          allowable reimbursement?
301-11.635  How should we calculate the ITRA?
301-11.636  Is the ITRA reimbursement considered to be income to the 
          employee?
301-11.637  Are income taxes to be withheld from the ITRA?
301-11.638  May we offer a lump sum payment to cover the income tax 
          liability on the covered ITRA?
301-11.639  If the employee does not elect a lump sum payment, how is 
          the tax on the ITRA reimbursement calculated?
301-11.640  How do we handle any excess payment?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15961, Apr. 1, 1998, unless otherwise noted.



                        Subpart A--General Rules



Sec. 301-11.1  When am I eligible for an allowance (per diem or actual expense)?

    When:

[[Page 37]]

    (a) You perform official travel away from your official station, or 
other areas defined by your agency;
    (b) You incur per diem expenses while performing official travel; 
and
    (c) You are in a travel status for more than 12 hours.



Sec. 301-11.2  Will I be reimbursed for per diem expenses if my official travel is 12 hours or less?

    No.



Sec. 301-11.3  Must my agency pay an allowance (either a per diem allowance or actual expense)?

    Yes, unless:
    (a) You perform travel to a training event under the Government 
Employees Training Act (5 U.S.C. 4101-4118), and you agree not to be 
paid per diem expenses; or
    (b) You perform pre-employment interview travel, and the 
interviewing agency does not authorize payment of per diem expenses.



Sec. 301-11.4  May I be reimbursed actual expense and per diem on the same trip?

    Yes, you may be reimbursed both actual expense and per diem during a 
single trip, but only one method of reimbursement may be authorized for 
any given calendar day except as provided in Sec. 301-11.305 or 
Sec. 301-11.306. Your agency must determine when the transition between 
the reimbursement methods occurs.



Sec. 301-11.5  How will my per diem expenses be reimbursed?

    Under one of the following methods for each day (or fraction 
thereof) you are in a travel status:
    (a) Lodgings-plus per diem method;
    (b) Reduced per diem method; or
    (c) Actual expense method.



Sec. 301-11.6  Where do I find maximum per diem and actual expense rates?

------------------------------------------------------------------------
                                                      For per diem and
         For travel in             Rates set by      actual expense see
------------------------------------------------------------------------
Continental United States       General Services   For Per Diem see
 (CONUS).                        Administration.    Federal Travel
                                                    Regulation 41 CFR
                                                    chapter 301,
                                                    Appendix A, or
                                                    Internet at http://
                                                    Policyworks.gov/
                                                    perdiem; for actual
                                                    expense see 41 CFR
                                                    301-11.303 and 301-
                                                    11.305.
Non-foreign areas.............  Department of      Per Diem Bulletins
                                 Defense (Per       issued by PDTATAC
                                 Diem, Travel and   and published
                                 Transportation     periodically in the
                                 Allowance          Federal Register or
                                 Committee          Internet at http://
                                 (PDTATAC)).        www. dtic.mil/
                                                    perdiem (Rates also
                                                    appear in section
                                                    925 a per diem
                                                    supplement to the
                                                    Department of State
                                                    Standardized
                                                    Regulations
                                                    (Government
                                                    Civilians-Foreign
                                                    Areas)).
Foreign areas.................  Department of      A per diem supplement
                                 State.             to section 925,
                                                    Department of State
                                                    Standardized
                                                    Regulations
                                                    (Government
                                                    Civilians-Foreign
                                                    Areas).
------------------------------------------------------------------------



Sec. 301-11.7  What determines my maximum per diem reimbursement rate?

    Your TDY location determines your maximum per diem reimbursement 
rate. If you arrive at your lodging location after 12 midnight, you 
claim lodging cost for the preceding calendar day. If no lodging is 
required, the applicable M&IE reimbursement rate is the rate for the TDY 
location. (See Sec. 301-11.102.)

[63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



Sec. 301-11.8  What is the maximum per diem rate I will receive if lodging is not available at my TDY location?

    If lodging is not available at your TDY location, your agency may 
authorize or approve the maximum per diem rate for the location where 
lodging is obtained.



Sec. 301-11.9  When does per diem or actual expense entitlement start/stop?

    Your per diem or actual expense entitlement starts on the day you 
depart your home, office, or other authorized point and ends on the day 
you return to your home, office or other authorized point.



Sec. 301-11.10  Am I required to record departure/arrival dates and times on my travel claim?

    You must record the date of departure from, and arrival at, the 
official station or any other place travel begins

[[Page 38]]

or ends. You must show this same information for points where you 
perform TDY or for a stopover or official rest stop location when the 
arrival or departure affects your per diem allowance or other travel 
expenses. You also should show the dates for other points visited. You 
do not have to record departure/arrival times, but you must annotate 
your travel claim when your travel is more than 12 hours but not 
exceeding 24 hours to reflect that fact.



Sec. 301-11.11  May I stay in a lodging facility of my choice?

    Yes. You are encouraged to stay in lodging facilities that have been 
approved by FEMA as ``approved accommodations''. To ensure that you are 
staying in an approved facility, given the best available choices and/or 
obtaining Government discount rates, you are further encouraged to make 
lodging arrangement through your agency's TMS.



Sec. 301-11.12  How does the type of lodging I select affect my reimbursement?

    Your agency will reimburse you for different types of lodging as 
follows:
    (a) Conventional lodgings. (Hotel/motel, boarding house, etc.) You 
will be reimbursed the single occupancy rate.
    (b) Government quarters. You will be reimbursed, as a lodging 
expense, the fee or service charge you pay for use of the quarters.
    (c) Lodging with friend(s) or relative(s) (with or without charge). 
You may be reimbursed for additional costs your host incurs in 
accommodating you only if you are able to substantiate the costs and 
your agency determines them to be reasonable. You will not be reimbursed 
the cost of comparable conventional lodging in the area or a flat 
``token'' amount.
    (d) Nonconventional lodging. You may be reimbursed the cost of other 
types of lodging when there are no conventional lodging facilities in 
the area (e.g., in remote areas) or when conventional facilities are in 
short supply because of an influx of attendees at a special event (e.g., 
World's Fair or international sporting event). Such lodging includes 
college dormitories or similar facilities or rooms not offered 
commercially but made available to the public by area residents in their 
homes.
    (e) Recreational vehicle (trailer/camper). You may be reimbursed for 
expenses (parking fees, fees for connection, use, and disconnection of 
utilities, electricity, gas, water and sewage, bath or shower fees, and 
dumping fees) which may be considered as a lodging cost.



Sec. 301-11.13  How does sharing a room with another person affect my per diem reimbursement?

    Your reimbursement is limited to one-half of the double occupancy 
rate if the person sharing the room is another Government employee on 
official travel. If the person sharing the room is not a Government 
employee on official travel, your reimbursement is limited to the single 
occupancy rate.



Sec. 301-11.14  How is my daily lodging rate computed when I rent lodging on a long-term basis?

    When you obtain lodging on a long-term basis (e.g., weekly or 
monthly) your daily lodging rate is computed by dividing the total 
lodging cost by the number of days of occupancy for which you are 
entitled to per diem, provided the cost does not exceed the daily rate 
of conventional lodging. Otherwise the daily lodging cost is computed by 
dividing the total lodging cost by the number of days in the rental 
period. Reimbursement, including an appropriate amount for M&IE, may not 
exceed the maximum daily per diem rate for the TDY location.



Sec. 301-11.15  What expenses may be considered part of the daily lodging cost when I rent on a long-term basis?

    When you rent a room, apartment, house, or other lodging on a long-
term basis (e.g., weekly, monthly), the following expenses may be 
considered part of the lodging cost:
    (a) The rental cost for a furnished dwelling; if unfurnished, the 
rental cost of the dwelling and the cost of appropriate and necessary 
furniture and appliances (e.g., stove, refrigerator, chairs, tables, 
bed, sofa, television, or vacuum cleaner);
    (b) Cost of connecting/disconnecting and using utilities;

[[Page 39]]

    (c) Cost of reasonable maid fees and cleaning charges;
    (d) Monthly telephone use fee (does not include installation and 
long-distance calls); and,
    (e) If ordinarily included in the price of a hotel/motel room in the 
area concerned, the cost of special user fees (e.g., cable TV charges 
and plug-in charges for automobile head bolt heaters).



Sec. 301-11.16  What reimbursement will I receive if I prepay my lodging expenses and my TDY is curtailed, canceled or interrupted for official purposes or for 
          other reasons beyond my control that are acceptable to my 
          agency?

    If you sought to obtain a refund or otherwise took steps to minimize 
the cost, your agency may reimburse expenses that are not refundable, 
including a forfeited rental deposit.



Sec. 301-11.17  If my agency authorizes per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a 
          complimentary meal(s) provided by a hotel/motel?

    No. A meal provided by a common carrier or a complimentary meal 
provided by a hotel/motel does not affect your per diem.



Sec. 301-11.18  What M&IE rate will I receive if a meal(s) is furnished at nominal or no cost by the Government or is included in the registration fee?

    Your M&IE rate must be adjusted for a meal(s) furnished to you 
(except as provided in Sec. 301-11.17), with or without cost, by 
deducting the appropriate amount shown in the chart in this section for 
CONUS travel, reference Appendix B of this chapter for OCONUS travel, or 
any method determined by your agency. If you pay for a meal that has 
been previously deducted, your agency will reimburse you up to the 
deduction amount. The total amount of deductions made will not cause you 
to receive less than the amount allowed for incidental expenses.

------------------------------------------------------------------------
                 M&IE                   $30    $34    $38    $42    $46
------------------------------------------------------------------------
Breakfast............................      6      7      8      9      9
Lunch................................      6      7      8      9     11
Dinner...............................     16     18     20     22     24
Incidentals..........................      2      2      2      2      2
------------------------------------------------------------------------


[FTR Amdt. 70, 63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998, as 
amended by FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]



Sec. 301-11.19  How is my per diem calculated when I travel across the international dateline (IDL)?

    When you cross the IDL your actual elapsed travel time will be used 
to compute your per diem entitlement rather than calendar days.



Sec. 301-11.20  May my agency authorize a rest period for me while I am traveling?

    (a) Your agency may authorize a rest period not in excess of 24 
hours at either an intermediate point or at your destination if:
    (1) Either your origin or destination point is OCONUS;
    (2) Your scheduled flight time, including stopovers, exceeds 14 
hours;
    (3) Travel is by a direct or usually traveled route; and
    (4) Travel is by less than premium-class service.
    (b) When a rest stop is authorized the applicable per diem rate is 
the rate for the rest stop location.



Sec. 301-11.21  Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled 
          non-workdays) while I am on official travel?

    (a) In general, you will be reimbursed as long as your travel status 
requires your stay to include a non-workday, (e.g., if you are on travel 
through Friday and again starting Monday you will be reimbursed for 
Saturday and Sunday), however, your agency should determine the most 
cost effective situation (i.e., remaining in a travel status and paying 
per diem or actual expenses or permitting your return to your official 
station).
    (b) Your agency will determine whether you will be reimbursed for 
non-workdays when you take leave immediately (e.g., Friday or Monday) 
before of after the non-workday(s).

    Note to Sec. 301-11.21: If emergency travel is involved due to an 
incapacitating illness or

[[Page 40]]

injury, the rules in part 301-30 of this chapter govern.



Sec. 301-11.22  Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a non-workday?

    If required by your agency to return to your official station on a 
non-workday, you will be reimbursed the amount allowable for return 
travel.



Sec. 301-11.23  Are there any other circumstances when my agency may reimburse me to return home or to my official station for non-workdays during a TDY 
          assignment?

    Your agency may authorize per diem or actual expense and round-trip 
transportation expenses for periodic return travel on non-workdays to 
your home or official station under the following circumstances:
    (a) The agency requires you to return to your official station to 
perform official business; or
    (b) The agency will realize a substantial cost savings by returning 
you home; or
    (c) Periodic return travel home is justified incident to an extended 
TDY assignment.



Sec. 301-11.24  What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment?

    If you voluntarily return home or to your official station on non-
workdays during a TDY assignment, the maximum reimbursement for round 
trip transportation and per diem or actual expense is limited to what 
would have been allowed had you remained at the TDY location.



Sec. 301-11.25  Must I provide receipts to substantiate my claimed travel expenses?

    Yes, you must provide a lodging receipt and either a receipt for any 
authorized expenses incurred costing over $75, or a reason acceptable to 
your agency explaining why you are unable to provide the necessary 
receipt.



Sec. 301-11.26  How do I get a per diem rate increased?

    If you travel to a location where the per diem rate is insufficient 
to meet necessary expenses, you may submit a request, containing 
pertinent lodging & meal cost data, through your agency asking that the 
location be surveyed. Depending on the location in question your agency 
may submit the survey request to:

------------------------------------------------------------------------
                              For non-foreign area    For foreign area
     For CONUS locations            locations             locations
------------------------------------------------------------------------
General Services              Department of         Department of State,
 Administration, Office of     Defense, Per Diem,    Director of
 Governmentwide Policy,        Travel and            Allowances, State
 Attn: Travel and              Transportation,       Annex 29, Room 262,
 Transportation, Management    Allowance Committee   Washington, DC
 Policy Division (MTT),        (PDTATAC), Hoffman    20522-2902.
 Washington, DC 20405.         Building #1, Room
                               836, 2461
                               Eisenhower Ave,
                               Alexandria, VA
                               22331-1300.
------------------------------------------------------------------------



Sec. 301-11.27  Are taxes included in the lodging portion of the Government per diem rate?

    No. Lodging taxes paid by you are reimbursable as a miscellaneous 
travel expense limited to the taxes on reimbursable lodging costs. For 
example, if your agency authorizes you a maximum lodging rate of $50 per 
night, and you elect to stay at a hotel that costs $100 per night, you 
can only claim the amount of taxes on $50, which is the maximum 
authorized lodging amount.

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]



Sec. 301-11.28  As a traveler on official business, am I required to pay applicable lodging taxes?

    Yes, unless exempted by the State or local jurisdiction.



Sec. 301-11.29  Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?

    Exemptions from taxes for Federal travelers, and the forms required 
to claim them, vary from location to location. The GSA Travel Homepage

[[Page 41]]

(http://policyworks.gov/travel) lists jurisdictions where tax exempt 
certificates should be honored.



Sec. 301-11.30  What is my option if the Government lodging rate exceeds my lodging reimbursement?

    You may request reimbursement on an actual expense basis, not to 
exceed 300 percent of the maximum per diem allowance.
    Approval of actual expenses is usually in advance of travel and at 
the discretion of your agency. (See Sec. 301-11.302.)

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]



Sec. 301-11.31  Are laundry, cleaning and pressing of clothing expenses reimbursable?

    Yes. The expenses incurred for laundry, cleaning and pressing of 
clothing at a TDY location are reimbursable as a miscellaneous travel 
expense. However, you must incur a minimum of 4 consecutive nights 
lodging on official travel to qualify for this reimbursement.

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]



                    Subpart B--Lodgings-Plus Per Diem



Sec. 301-11.100  What will I be paid for lodging under Lodgings-plus per diem?

    When travel is more than 12 hours and overnight lodging is required 
you are reimbursed your actual lodging cost not to exceed the maximum 
lodging rate for the TDY location or stopover point.



Sec. 301-11.101  What allowance will I be paid for M&IE?

    (a) Except as provided in paragraph (b) of this section, your 
allowance is as shown in the following table:

------------------------------------------------------------------------
       When travel is                                 Your allowance is
------------------------------------------------------------------------
More than 12 but less than    ....................  75 percent of the
 24 hours.                                           applicable M&IE
                                                     rate.
24 hours or more, on........  The day of departure  75 percent of the
                                                     applicable M&IE
                                                     rate.
                              Full days of travel.  100 percent of the
                                                     applicable M&IE
                                                     rate.
                              The last day of       75 percent of the
                               travel.               applicable M&IE
                                                     rate.
------------------------------------------------------------------------

    (b) If you travel by ship, either commercial or Government, your 
agency will determine an appropriate M&IE rate within the applicable 
maximum rate allowable.



Sec. 301-11.102  What is the applicable M&IE rate?

------------------------------------------------------------------------
                                                    Your applicable M&IE
  For days of travel which                                 rate is
------------------------------------------------------------------------
Require lodging.............  ....................  The M&IE rate
                                                     applicable for the
                                                     TDY location.
Do not require lodging, and.  Travel is more than   The M&IE rate
                               12 hours but less     applicable to the
                               than 24 hours.        TDY site (or the
                                                     highest M&IE rate
                                                     applicable when
                                                     multiple locations
                                                     are involved).
                              Travel is 24 hours    The M&IE rate
                               or more, and you      applicable to the
                               are traveling to a    new TDY site or
                               new TDY site or       stopover point.
                               stopover point at
                               midnight.
                              Travel is 24 hours    The M&IE rate
                               or more, and you      applicable to the
                               are returning to      previous day of
                               your official         travel.
                               station.
------------------------------------------------------------------------



                       Subpart C--Reduced Per Diem



Sec. 301-11.200  Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum?

    Under the following circumstances:
    (a) When your agency can determine in advance that lodging and/or 
meal costs will be lower than the per diem rate; and
    (b) The lowest authorized per diem rate must be stated in your 
travel authorization in advance of your travel.

[[Page 42]]



                        Subpart D--Actual Expense



Sec. 301-11.300  When is actual expense reimbursement warranted?

    When:
    (a) Lodging and/or meals are procured at a prearranged place such as 
a hotel where a meeting, conference or training session is held;
    (b) Costs have escalated because of special events (e.g., missile 
launching periods, sporting events, World's Fair, conventions, natural 
disasters); lodging and meal expenses within prescribed allowances 
cannot be obtained nearby; and costs to commute to/from the nearby 
location consume most or all of the savings achieved from occupying less 
expensive lodging;
    (c) Because of mission requirements; or
    (d) Any other reason approved within your agency.



Sec. 301-11.301  Who in my agency can authorize/approve my request for actual expense?

    Any official designated by the head of your agency.



Sec. 301-11.302  When should I request authorization for reimbursement under actual expense?

    Request for authorization for reimbursement under actual expense 
should be made in advance of travel. However, subject to your agency's 
policy, after the fact approvals may be granted when supported by an 
explanation acceptable to your agency.



Sec. 301-11.303  What is the maximum amount that I may be reimbursed under actual expense?

    The maximum amount that you may be reimbursed under actual expense 
is limited to 300 percent (rounded to the next higher dollar) of the 
applicable maximum per diem rate. However, subject to your agency's 
policy, a lesser amount may be authorized.



Sec. 301-11.304  What if my expenses are less than the authorized amount?

    When authorized actual expense and your expenses are less than the 
locality per diem rate or the authorized amount, reimbursement is 
limited to the expenses incurred.



Sec. 301-11.305  What if my actual expenses exceed the 300 percent ceiling?

    Your reimbursement is limited to the 300 percent ceiling. There is 
no authority to exceed this ceiling.



Sec. 301-11.306  What expenses am I required to itemize under actual expense?

    You must itemize all expenses, including meals, (each meal must be 
itemized separately) for which you will be reimbursed under actual 
expense. However, expenses that do not accrue daily (e.g., laundry, dry 
cleaning, etc.) may be averaged over the number of days your agency 
authorizes/approves actual expenses. Receipts are required for lodging, 
regardless of amount and any individual meal when the cost exceeds $75. 
Your agency may require receipts for other allowable per diem expenses, 
but it must inform you of this requirement in advance of travel. When 
your agency limits M&IE reimbursement to either the prescribed maximum 
M&IE rate for the locality concerned or a reduced M&IE rate, it may or 
may not require M&IE itemization at its discretion.

[63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998]



Subpart E--Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 
                                  1994

    Source:  64 FR 32813, June 18, 1999, unless otherwise noted.

                                 General



Sec. 301-11.501  What is the Income Tax Reimbursement Allowance (ITRA)?

    The ITRA is an allowance designed to reimburse Federal, State and 
local income taxes incurred incident to an extended TDY assignment at 
one location.



Sec. 301-11.502  Who is eligible to receive the ITRA?

    An employee (and spouse, if filing jointly) who was in a TDY status 
for an extended period at one location, and who incurred Federal, State, 
or local income taxes on amounts received as

[[Page 43]]

reimbursement for official travel expenses.



Sec. 301-11.503  Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?

    No. Reimbursement is limited to income taxes.

                        Employee Responsibilities



Sec. 301-11.521  Must I file a claim to be reimbursed for the additional income taxes incurred?

    Yes. A claim must be submitted in accordance with your agency's 
policy.



Sec. 301-11.522  If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?

    Yes, for the total amount of the income tax penalty and/or interest 
assessed by the IRS for tax years 1993 and 1994 only.



Sec. 301-11.523  What documentation must I submit to substantiate my claim?

    Your agency will determine what documentation is sufficient. (See 
Sec. 301-11.531.)



Sec. 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 Sec. 302-11.7, Sec. 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 Sec. 301-11.535.



Sec. 301-11.525  Is the ITRA I receive taxable income?

    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 Sec. 301-11.528.



Sec. 301-11.526  May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?

    Yes, if agreed to in writing by your agency and with the 
understanding that you will be responsible for any income taxes due 
without further reimbursement.



Sec. 301-11.527  If I elect a lump sum payment, how is the ITRA paid?

    (a) Reimbursement is as illustrated:

                   Lump Sum ITRA Tax Paid to Employee
------------------------------------------------------------------------
 
------------------------------------------------------------------------
ITRA reimbursement for tax year 1993..........................   $14,435
Federal Tax liability on ITRA Reimbursement (@ 28%)...........     4,042
VA State tax liability (@ 5.75%)..............................       830
Local tax liability...........................................         0
                                                               ---------
  Total reimbursement.........................................    19,307
------------------------------------------------------------------------

    (b) Reimbursement of the ITRA and the tax on the ITRA is a final 
lump sum payment with no further reimbursement. You will be responsible 
for any income taxes due on $19,307.



Sec. 301-11.528  If I do not elect lump sum payment is there any additional reimbursement?

    Yes. You are reimbursed for the tax on the tax reimbursement 
received. Your agency will calculate the tax on the tax reimbursement 
using the formulas developed for the Year 2 reimbursements of the 
relocation income tax allowance (see Sec. 302-11.8 of this title).

                         Agency Responsibilities



Sec. 301-11.531  What documentation must the employee submit to substantiate a claim?

    You must determine what documentation you require to be submitted 
with the employee's claim. It can include:
    (a) A certified statement as prescribed in Sec. 302-11.10 of this 
title or copies of completed Federal, State and local tax return for the 
tax year in which the taxes were withheld and paid.
    (b) Copies of W-2's and Form 1099's.
    (c) Any documentation received from the IRS identifying any interest 
or

[[Page 44]]

penalty payment (tax years 1993 and 1994 only).
    (d) Any other documentation necessary to substantiate the claim.



Sec. 301-11.532  How should we compute the employee's ITRA?

    You should follow the procedures prescribed for the relocation 
income tax allowance, see Sec. 302-11.7, Sec. 302-11.8 and Appendices A, 
B, C, and D to part 302-11 of this title or as illustrated in Sec. 301-
11.535.



Sec. 301-11.533  Are tax penalty and interest payments reimbursable?

    Yes, the total amount of any penalty and interest assessed by the 
IRS (for tax years 1993 and 1994 only) due to the failure of the 
Government to withhold the appropriate income taxes are reimbursable.



Sec. 301-11.534  What tax tables should we use to calculate the amount of allowable reimbursement?

    The tax tables for the year the tax was incurred are to be used.



Sec. 301-11.535  How should we calculate the ITRA?

    (a) Use the documents prescribed in Sec. 301-11.531 to calculate the 
ITRA as follows:
    (1) 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 Sec. 302-11.7, Sec. 302-11.8 and 
Appendices A, B, C and D to part 302-11 of this title; and
    (2) Add any penalty or interest for tax years 1993 or 1994 only to 
determine the full ITRA payment; or
    (b) As calculated in the following illustration.
    Example of calculating an employee's tax return using the marginal 
tax rate schedules in Appendix B to part 302-11 of this title:

        For Tax Years 1993 or 1994 (Married Filing Joint Return)
------------------------------------------------------------------------
                                             Original      Recalculated
------------------------------------------------------------------------
1. Adjusted Gross Income (w/ travel              $75,246         $75,246
 reimbursement).........................
2. Subtract travel reimbursement........  ..............        (15,482)
3. Subtract personal exemptions and             (12,689)        (12,689)
 itemized or standard deductions........
4. Adjusted taxable Income..............          62,557          47,075
5. Tax liability on adjusted taxable
 income:
    a. Federal..........................          17,516         $7,061*
                                                   (28%)           (15%)
    b. State, VA (5.75% tax bracket)....           3,597           2,707
    c. Local: Not applicable............               0               0
                                         -------------------------------
    d. Total............................          21,113           9,768
6. Difference of total of column 1 minus
 total of column 2:
    Additional Taxes Incurred due to
     travel reimbursement--$11,345
7. Add to the tax difference:
    a. Penalty Payment imposed by IRS
     tax year 1993--1,500
    b. Interest Payment imposed by IRS
     tax year 1993--1,500
Total 6 and 7a and b = ITRA--$14,345**
------------------------------------------------------------------------
* Adjusted taxable income places employee in lower tax bracket.
** The ITRA reimbursement is taxable income for the year in which paid
  at the appropriate Federal, State and local income tax rates.



Sec. 301-11.536  Is the ITRA reimbursement considered to be income to the employee?

    Yes. The ITRA reimbursement is considered taxable income in the year 
paid and is subject to tax withholding as any other income.



Sec. 301-11.537  Are income taxes to be withheld from the ITRA?

    Yes, as determined by your internal tax withholding procedures 
established for your agency pursuant to IRS procedures.

[[Page 45]]



Sec. 301-11.538  May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    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 Sec. 301-
11.527.)



Sec. 301-11.539  If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?

    The tax on the ITRA reimbursement should be calculated using the 
Year 2 formulas developed for the relocation income tax allowance. (See 
Sec. 302-11.8.)



Sec. 301-11.540  How do we handle any excess payment?

    You must collect any excess payments, which includes issuing 
corrected W-2's or 1099's.



Subpart F--Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and 
                               Thereafter

    Source:  7, 64 FR 32815, June 18, 1999, unless otherwise noted.

                                 General



Sec. 301-11.601  What is the Income Tax Reimbursement Allowance (ITRA)?

    The ITRA is an allowance designed to reimburse Federal, State and 
local income taxes incurred incident to an extended TDY assignment at 
one location.



Sec. 301-11.602  Who is eligible to receive the ITRA?

    An employee (and spouse, if filing jointly) who was in a TDY status 
for an extended period at one location and who incurred Federal, State, 
or local income taxes on amounts received as reimbursement for official 
travel expenses.



Sec. 301-11.603  Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?

    No. Reimbursement is limited to income taxes.

                        Employee Responsibilities



Sec. 301-11.621  Must I file a claim to be reimbursed for the additional income taxes incurred?

    Yes, a claim must be submitted in accordance with your agency's 
policy.



Sec. 301-11.622  If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?

    No. The reimbursement of tax penalty and/or interest payment 
assessed by the IRS is limited by law to tax years 1993 and 1994 only.



Sec. 301-11.623  What documentation must I submit to substantiate my claim?

    Your agency will determine what documentation is sufficient. (See 
Sec. 301-11.631.)



Sec. 301-11.624  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 Sec. 302-11.7, Sec. 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 Sec. 301-11.535.



Sec. 301-11.625  Is the ITRA I receive taxable income?

    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 Sec. 301-11.628.



Sec. 301-11.626  May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?

    Yes, if agreed to in writing by your agency and with the 
understanding that you will be responsible for any income taxes due 
without further reimbursement.



Sec. 301-11.627  If I elect a lump sum payment, how is the ITRA paid?

    (a) Reimbursement is as illustrated:

[[Page 46]]



                   Lump Sum ITRA Tax Paid to Employee
------------------------------------------------------------------------
 
------------------------------------------------------------------------
ITRA reimbursement for tax year 1995..........................   $14,435
Federal Tax liability on ITRA Reimbursement (@ 28%)...........     4,042
VA State tax liability (@ 5.75%)..............................       830
Local tax liability...........................................         0
                                                               ---------
  Total reimbursement.........................................    19,307
------------------------------------------------------------------------

    (b) Reimbursement of the ITRA and tax on the ITRA is a final lump 
sum payment with no further reimbursement. You will be responsible for 
any income taxes due on $19,307.



Sec. 301-11.628  If I do not elect lump sum payment is there any additional reimbursement?

    Yes. You are reimbursed for the tax on the tax reimbursement 
received. Your agency will calculate the tax on the tax reimbursement 
using the formulas developed for the Year 2 reimbursements of the 
relocation income tax allowance (see Sec. 302-11.8 of this title).

                         Agency Responsibilities



Sec. 301-11.631  What documentation must the employee submit to substantiate a claim?

    You must determine what documentation you require to be submitted 
with the employee's claim. It may include:
    (a) A certified statement as prescribed in Sec. 302-11.10 of this 
title or a copy of the employee's completed Federal, State and local tax 
return for the tax year in which the taxes were withheld and paid.
    (b) Copies of W-2's and Form 1099's; and
    (c) Any other documentation necessary to substantiate your claim.



Sec. 301-11.632  How should we compute the employee's ITRA?

    You should follow the procedures prescribed for the relocation 
income tax allowance, see Sec. 302-11.7, Sec. 302-11.8 and Appendices A, 
B, C, and D to part 302-11 of this title or as illustrated in Sec. 301-
11.535.



Sec. 301-11.633  Are tax penalty and interest payments reimbursable?

    No. The reimbursement of penalty and/or interest payments assessed 
by the IRS is limited by law to tax years 1993 and 1994 only.



Sec. 301-11.634  What tax tables should we use to calculate the amount of allowable reimbursement?

    The tax tables for the year the tax was incurred are to be used.



Sec. 301-11.635  How should we calculate the ITRA?

    Use the documents prescribed in Sec. 301-11.631 to calculate the 
ITRA as follows:
    (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 Sec. 302-11.7, Sec. 302-11.8 and 
Appendices A, B, C and D to part 302-11 of this title, or
    (b) As calculated in the following illustration.

    Example of calculating an employee's tax return using the marginal 
tax rate schedules in Appendix B to part 302-11 of this title:

                    For Tax Year 1995 and Thereafter
                      [Married Filing Joint Return]
------------------------------------------------------------------------
                                             Original      Recalculated
------------------------------------------------------------------------
1. Adjusted Gross Income (w/ travel              $75,246         $75,246
 reimbursement):........................
2. Subtract travel reimbursement:.......  ..............        (15,482)
3. Subtract personal exemptions and             (12,689)        (12,689)
 itemized or standard deductions........
4. Adjusted taxable income..............          62,557          47,075
5. Tax liability on adjusted taxable
 income:
    a. Federal (28%)....................          17,516          *7,061
                                                                   (15%)
    b. State, VA (5.75% tax bracket)....           3,597           2,707
    c. Local: Not applicable............               0               0
                                         -------------------------------
    d. Total............................          21,113           9,768
6. Difference of total of column 1 minus
 total of column 2: Additional Taxes
 Incurred due to travel reimbursement--
 $11,345

[[Page 47]]

 
Total = ITRA--$11,345**
------------------------------------------------------------------------
*Adjusted taxable income places employee in lower tax bracket.
**The ITRA reimbursement is taxable income for the year in which paid at
  the appropriate Federal, State and local income tax rates.



Sec. 301-11.636  Is the ITRA reimbursement considered to be income to the employee?

    Yes. The ITRA reimbursement is considered taxable income in the year 
paid and is subject to tax withholding as any other income.



Sec. 301-11.637  Are income taxes to be withheld from the ITRA?

    Yes, as determined by your internal tax withholding procedures 
established for your agency pursuant to IRS procedures.



Sec. 301-11.638  May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    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 Sec. 301-11.627.



Sec. 301-11.639  If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?

    The tax on the tax reimbursement should be calculated using the Year 
2 formulas developed for the relocation income tax allowance. (See 
Sec. 302-11.8.)



Sec. 301-11.640  How do we handle any excess payment?

    You must collect any excess payments, which includes issuing 
corrected W-2's or 1099's.



PART 301-12--MISCELLANEOUS EXPENSES--Table of Contents




Sec.
301-12.1  What miscellaneous expenses are reimbursable?
301-12.2  What baggage expenses may my agency pay?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15965, Apr. 1, 1998, unless otherwise noted.



Sec. 301-12.1  What miscellaneous expenses are reimbursable?

    When the following items have been authorized or approved by your 
agency, they will be reimbursed as a miscellaneous expense. Taxes for 
reimbursable lodging are deemed approved when lodging is authorized. 
Examples of such expenses include, but are not limited to the following:

------------------------------------------------------------------------
                                                     Special expenses of
      General expenses        Fees to obtain money     foreign travel
------------------------------------------------------------------------
Baggage expenses as           Fees for travelers    Commissions on
 described in Sec.  301-       checks.               conversion of
 12.2..                                              foreign currency.
Services of guides,           Fees for money        Passport and/or visa
 interpreters, and drivers..   orders.               fees.
Use of computers, printers,   Fees for certified    Costs of photographs
 faxing machines, and          checks.               for passports and
 scanners..                                          visas.
Services of typists, data     Transaction fees for  Foreign country exit
 processors, or                use of automated      fees.
 stenographers..               teller machines
                               (ATMs)-Government
                               contractor-issued
                               charge card.
Storage of property used on                         Costs of birth,
 official business..                                 health, and
                                                     identity
                                                     certificates.
Hire of conference center                           Charges for
 room or hotel room for                              inoculations that
 official business..                                 cannot be obtained
                                                     through a Federal
                                                     dispensary.
Official telephone calls/
 service (see note)..
Faxes, telegrams,
 cablegrams, or radiograms..
Lodging taxes as prescribed
 in Sec.  301-11.27..

[[Page 48]]

 
Laundry, cleaning and
 pressing of clothing
 expenses as prescribed in
 Sec.  301-11.31..
------------------------------------------------------------------------

    Note to Sec. 301-12.1: You should use Government provided services 
for all official communications. When they are not available, commercial 
services may be used. Reimbursement may be authorized or approved by 
your agency.

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]



Sec. 301-12.2  What baggage expenses may my agency pay?

    Your agency may reimburse expenses related to baggage as follows:
    (a) Transportation charges for authorized excess;
    (b) Necessary charges for transferring baggage;
    (c) Necessary charges for storage of baggage when such charges are 
the result of official business;
    (d) Charges for checking baggage; and
    (e) Charges or tips at transportation terminals for handling 
Government property carried by the traveler.



PART 301-13--TRAVEL OF AN EMPLOYEE WITH SPECIAL NEEDS--Table of Contents




Sec.
301-13.1  What is the policy for paying additional travel expenses 
          incurred by an employee with a special need?
301-13.2  Under what conditions will my agency pay for my additional 
          travel expenses under this part?
301-13.3  What additional travel expenses may my agency pay under this 
          part?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15966, Apr. 1, 1998, unless otherwise noted.



Sec. 301-13.1  What is the policy for paying additional travel expenses incurred by an employee with a special need?

    To provide reasonable accommodations to an employee with a special 
need by paying for additional travel expenses incurred.



Sec. 301-13.2  Under what conditions will my agency pay for my additional travel expense(s) under this part?

    When an additional travel expense is necessary to accommodate a 
special physical need which is either:
    (a) Clearly visible and discernible; or
    (b) Substantiated in writing by a competent medical authority.



Sec. 301-13.3  What additional travel expenses may my agency pay under this part?

    The following expenses:
    (a) Transportation and per diem expenses incurred by a family member 
or other attendant who must travel with you to make the trip possible;
    (b) Specialized transportation to, from, and/or at the TDY duty 
location;
    (c) Specialized services provided by a common carrier to accommodate 
your special need;
    (d) Costs for handling your baggage that are a direct result of your 
special need;
    (e) Renting and/or transporting a wheelchair; and
    (f) Premium-class accommodations when necessary to accommodate your 
special need, under Subpart B of Part 301-10 of this chapter.



PART 301-30--EMERGENCY TRAVEL--Table of Contents




Sec.
301-30.1  What is emergency travel?
301-30.2  What is considered to be ``family'' with respect to emergency 
          travel?
301-30.3  What should I do if I have to interrupt or discontinue my TDY 
          travel?
301-30.4  When an illness or injury occurs on TDY, what expenses may be 
          allowed?
301-30.5  Are there any limitations to the payment of these expenses?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15966, Apr. 1, 1998, unless otherwise noted.



Sec. 301-30.1  What is emergency travel?

    Travel which results from:
    (a) Your becoming incapacitated by illness or injury not due to your 
own misconduct; or

[[Page 49]]

    (b) The death or serious illness of a member of your family; or
    (c) A catastrophic occurrence or impending disaster, such as fire, 
flood, or act of God, which directly affects your home.



Sec. 301-30.2  What is considered to be ``family'' with respect to emergency travel?

    ``Family'' includes any member of your immediate family, as defined 
in Sec. 300-3.1. However, your agency may, on a case-by-case basis, 
expand this definition to include other members of your and/or your 
spouse's extended family.



Sec. 301-30.3  What should I do if I have to interrupt or discontinue my TDY travel?

    Contact your travel authorizing/approving official for instructions 
as soon as possible.



Sec. 301-30.4  When an illness or injury occurs on TDY, what expenses may be allowed?

    Your agency may pay:
    (a) Per diem at the location where you incurred or were treated for 
incapacitating illness or injury for a reasonable period of time 
(generally 14 calendar days). However, your agency may pay for a longer 
period.
    (b) Transportation and per diem expense for travel to an alternate 
location to receive treatment.
    (c) Transportation and per diem expense to return to your official 
station.



Sec. 301-30.5  Are there any limitations to the payment of these expenses?

    Expenses are not payable when:
    (a) Confined to:
    (1) A medical facility within the proximity of your official duty 
station.
    (2) The same medical facility you would have been admitted to if 
your incapacitating illness or injury occurred at your official station.
    (b) The Government provides or reimburses you for hospitalization 
under any Federal statute (including hospitalization in a Department of 
Veterans Affairs (VA) Medical center or military hospital). However, per 
diem expenses are payable if your hospitalization is paid under the 
Federal Employees Health Benefits Program (5 U.S.C. 8901-8913).



PART 301-31--THREATENED LAW ENFORCEMENT/INVESTIGATIVE EMPLOYEES--Table of Contents




Sec.
301-31.1  Why pay subsistence and transportation expenses for threatened 
          law enforcement/investigative employees?
301-31.2  What is ``family'' with respect to threatened law enforcement/
          investigative employees?
301-31.3  Are members of my family and I eligible for payment of 
          subsistence and transportation expense?
301-31.4  Must my agency pay transportation and subsistence expenses?
301-31.5  Under what conditions may my agency pay for transportation and 
          subsistence expenses?
301-31.6  Where must I and/or my family obtain lodging?
301-31.7  May my family and I occupy lodging at different locations?
301-31.8  What transportation expenses may my agency pay?
301-31.9  What subsistence expenses may my agency pay?
301-31.10  How will my agency pay my subsistence expenses?
301-31.11  May my agency pay me a per diem allowance instead of actual 
          expenses?
301-31.12  Must I keep track of my expenses?
301-31.13  How long may my agency pay for subsistence expenses under 
          this part?
301-31.14  May I receive a travel advance for transportation and/or 
          subsistence expenses?
301-31.15  What documentation must I provide for reimbursement?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15966, Apr. 1, 1998, unless otherwise noted.



Sec. 301-31.1  Why pay subsistence and transportation expenses for threatened law enforcement/investigative employees?

    To protect a law enforcement/investigative employee and his/her 
immediate family when their lives are placed in jeopardy as a result of 
the employee's assigned duties.



Sec. 301-31.2  What is ``family'' with respect to threatened law enforcement/investigative employees?

    Generally, ``family'' includes any member of your immediate family, 
as defined in Sec. 300-3.1 of this title. However, your agency may, on a 
case-by-case basis, expand this definition to include other members of 
you and/or your spouse's extended family.

[[Page 50]]



Sec. 301-31.3  Are members of my family and I eligible for payment of subsistence and transportation expense?

    Yes, if you serve in a law enforcement, investigative, or similar 
capacity for special law enforcement/investigative purposes and your 
agency authorizes such expenses.



Sec. 301-31.4  Must my agency pay transportation and subsistence expenses?

    No. Your agency decides when it is appropriate to pay these expenses 
based on the nature of the threat against your life and/or the life of a 
member(s) of your immediate family.



Sec. 301-31.5  Under what conditions may my agency pay for transportation and subsistence expenses?

    When your agency determines that a threat against you or a member(s) 
of your immediate family justifies moving you and/or your family to 
temporary living accommodations at or away from your official station.



Sec. 301-31.6  Where must I and/or my family obtain lodging?

    Your agency designates the area where you and/or your family should 
obtain lodging. It may be within your official station or at an 
alternate location.



Sec. 301-31.7  May my family and I occupy lodging at different locations?

    Yes, if authorized by your agency.



Sec. 301-31.8  What transportation expenses may my agency pay?

    Your agency may pay transportation expenses authorized by part 
Sec. 301-10 of this chapter to transport you and/or your family to/from 
a temporary location.



Sec. 301-31.9  What subsistence expense may my agency pay?

    Only your lodging cost may be paid. However, your agency may pay for 
meals and laundry/cleaning expenses if:
    (a) Your temporary living accommodations do not have kitchen or 
laundry facilities; or
    (b) Your agency determines that other extenuating circumstances 
exist which necessitate payment of these expenses.



Sec. 301-31.10  How will my agency pay my subsistence expenses?

    Your agency will pay your actual subsistence expenses not to exceed 
the ``maximum allowable amount'' for the period you or your family 
occupy temporary living accommodations. The ``maximum allowable amount'' 
is the ``maximum daily amount'' multiplied by the number of days you or 
your family occupy temporary living accommodations not to exceed the 
number of days authorized. The ``maximum daily amount'' is determined by 
adding the rates in the following table for you and each member of your 
family authorized to occupy temporary living accommodations:

----------------------------------------------------------------------------------------------------------------
                                                 The ``maximum daily amount'' of per diem expenses that
                                      --------------------------------------------------------------------------
                                             You or your
      If your agency authorizes        unaccompanied spouse or  Your accompanied spouse  A member of your family
                                         other unaccompanied      or a member of your    who is under age 12 may
                                          family member may     family who is age 12 or         receive is
                                              receive is          older may receive is
----------------------------------------------------------------------------------------------------------------
Payment of only lodging expenses.....  The maximum lodging      .75 times the maximum    .5 times the maximum
                                        amount applicable to     lodging amount           lodging amount
                                        the locality.            applicable to the        applicable to the
                                                                 locality.                locality.
Payment for lodging, meals, and other  The maximum per diem     .75 times the maximum    .5 times the maximum
 per diem expenses.                     rate applicable to the   per diem rate            per diem rate
                                        locality.                applicable to the        applicable to the
                                                                 locality..               locality.
----------------------------------------------------------------------------------------------------------------


[[Page 51]]



Sec. 301-31.11  May my agency pay me a per diem allowance instead of actual expenses?

    No.



Sec. 301-31.12  Must I keep track of my expenses?

    Yes. You must keep track of your actual expenses as described in 
part 301-11 of this chapter.

[63 FR 15966, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-31.13  How long may my agency pay for subsistence expenses under this part?

    Your agency may pay for subsistence expenses up to 60 days. However, 
your agency may pay for additional periods if it determines, that an 
extension is justified.



Sec. 301-31.14  May I receive a travel advance for transportation and/or subsistence expenses?

    Yes, you may receive a travel advance under Sec. 301-51.200 of this 
chapter for up to a 30-day period at a time to cover expenses allowable. 
Your travel advance may not exceed the maximum allowable amount 
authorized under Sec. 301-31.10, and you will be required to reimburse 
your agency for any portion of the advance disallowed or not spent.



Sec. 301-31.15  What documentation must I provide for reimbursement?

    You must provide receipts or any other documentation required by 
your agency. However, in instances when documentation might compromise 
the security of the individuals involved, the head of the agency may 
waive these requirements.

[[Page 52]]



SUBCHAPTER C--ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND 
                         CLAIMING REIMBURSEMENT





PART 301-50--ARRANGING FOR TRAVEL SERVICES--Table of Contents




Sec.
301-50.1  How should I arrange my travel?
301-50.2  What is my liability if I use an unauthorized travel agent or 
          unauthorized travel management system?
301-50.3  Are there any limits on the travel arrangements I may make?

    Authority: 5 U.S.C. 5707; 40 U.S.C. 486(c).

    Source: 63 FR 15967, Apr. 1, 1998, unless otherwise noted.



Sec. 301-50.1  How should I arrange my travel?

    If your agency provides travel management services under a 
Government contract, you must use those services, to arrange for common 
carrier transportation, lodging, and rental car(s). If your agency does 
not provide travel management services under a Government contract, you 
must arrange your travel according to your agency's policy. Services 
under a Government contract may be furnished by a commercial travel 
agent, electronic travel services system, or other travel management 
services provider.



Sec. 301-50.2  What is my liability if I use an unauthorized travel agent or unauthorized travel management system?

    You are responsible for any additional costs that result from the 
unauthorized use, and you are subject to any penalties your agency may 
impose.



Sec. 301-50.3  Are there any limits on the travel arrangements I may make?

    Yes. If the GSA city-pair fare contract for passenger transportation 
services is available to you, you must use the contract carrier. You 
should also use any preferred value lodging programs and rental car 
arrangements in which your agency participates.



PART 301-51--PAYING TRAVEL EXPENSES--Table of Contents




                           Subpart A--General

Sec.
301-51.1  How may I pay for official travel expenses?
301-51.2  What is the preferred method of payment for official travel 
          expenses?
301-51.3  When must I use excess or near-excess foreign currencies owned 
          by the United States?

           Subpart B--Paying for Common Carrier Transportation

301-51.100  What method of payment must I use to procure common carrier 
          transportation?
301-51.101  Which payment methods are considered the equivalent of cash?
301-51.102  How is my transportation reimbursement affected if I make an 
          unauthorized cash purchase of common carrier transportation?
301-51.103  What is my liability if I lose a GTR?

                  Subpart C--Receiving Travel Advances

301-51.200  For what expenses may I receive a travel advance?
301-51.201  What is the maximum amount that my agency may advance?
301-51.202  When must I account for my advance?
301-51.203  What must I do about my advance if my trip is canceled or 
          postponed indefinitely?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15968, Apr. 1, 1998, unless otherwise notes.



                           Subpart A--General



Sec. 301-51.1  How may I pay for official travel expenses?

    (a) Government contractor-issued individually billed travel card;
    (b) Centrally billed account;
    (c) Government Transportation Request (GTR);
    (d) Government contractor-issued travelers check;
    (e) Cash obtained from an advance;
    (f) Frequent traveler credits; and

[[Page 53]]

    (g) Personal funds, including cash or a personal charge card.

    Note to Sec. 301-51.1: City pair contractors are not required to 
accept payment other than by methods in paragraphs (a) through (c) of 
this section. Also see Sec. 301-51.100 of this part.

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-51.2  What is the preferred method of payment for official travel expenses?

    When authorized by your agency, use your Government contractor-
issued individually billed travel card to the maximum extent possible 
for all official travel expenses, except those billed directly to your 
agency. Cash should be used only to pay for those expenses which, as a 
general rule, cannot be charged; e.g., laundry/dry cleaning, parking, 
local transportation system, taxi, and tips. The ATM feature of your 
Government contractor-issued travel card should be used, when authorized 
to obtain cash for official travel expenses.

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-51.3  When must I use excess or near-excess foreign currencies owned by the United States?

    Your agency TMC should have available information from the 
Department of State and Office of Management and Budget Bulletins when 
the use of excess or near excess foreign currency will be required to 
pay for travel expenses.



           Subpart B--Paying for Common Carrier Transportation



Sec. 301-51.100  What method of payment must I use to procure common carrier transportation?

    You must use a Government contractor-issued individually billed 
travel card, centrally billed account, or GTR to procure contract 
passenger transportation services. For all other common carrier 
transportation, you must use one of the methods specified in the 
following table:

------------------------------------------------------------------------
 For passenger transportation
       services costing            You must use            Unless
------------------------------------------------------------------------
(a) $10 or less, and air        A Government       Use of the Government
 excess baggage charges of $15   contractor-        contractor-issued
 or less for each leg of a       issued             individually billed
 trip.                           individually       travel card is not
                                 billed travel      accepted or its use
                                 card, centrally    is impracticable,
                                 billed account,    special
                                 or.                circumstances
                                                    justify the use of a
                                                    GTR or Government
                                                    excess baggage
                                                    authorization ticket
                                                    (GEBAT).
(b) More than $10, but not      A Government       None of the other
 more than $100.                 contractor-        methods are
                                 issued             practicable, you may
                                 individually       use cash.
                                 billed travel
                                 card, centrally
                                 billed account,
                                 or GTR.
(c) More than $100............  Only a Government  Your agency
                                 contractor-        authorizes you to
                                 issued             use a reduced fare
                                 individually       for group, charter,
                                 billed travel      or excursion
                                 card, centrally    arrangements or
                                 billed account,    under emergency
                                 or GTR.            circumstances where
                                                    the use of other
                                                    methods is not
                                                    possible.
------------------------------------------------------------------------

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-51.101  Which payment methods are considered the equivalent of cash?

    Use of one of the following payment methods of this section to 
procure common carrier transportation is considered the equivalent of 
cash and you must comply with the rules in 41 CFR 101-41.203-2 that 
limit the use of cash for such purposes.
    (a) Personal credit cards;
    (b) Cash withdrawals obtained from an ATM using a Government 
contractor-issued individually billed travel card; and
    (c) Checks, both personal and travelers (including those obtained 
through a travel payment system services program).

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]

[[Page 54]]



Sec. 301-51.102  How is my transportation reimbursement affected if I make an unauthorized cash purchase of common carrier transportation?

    If you are a new employee or an invitational or infrequent traveler 
who is unaware of proper procedures for purchasing common carrier 
transportation, your agency may allow reimbursement for the full cost of 
the transportation. In all other instances, your reimbursement will be 
limited to the cost of such transportation using the authorized method 
of payment.

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-51.103  What is my liability if I lose a GTR?

    You are liable for any Government expenditure that is caused by your 
negligence in safeguarding the GTR or tickets received in exchange for 
the GTR. To avoid liability, immediately report a lost or stolen GTR to 
your administrative office. If the lost or stolen GTR shows the carrier 
service desired, and point of origin, promptly notify in writing the 
named carrier and other local initial carriers. Do not use a GTR that is 
recovered after having been reported as lost or stolen. Instead, report 
the recovered GTR to your administrative office.

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



                  Subpart C--Receiving Travel Advances



Sec. 301-51.200  For what expenses may I receive a travel advance?

------------------------------------------------------------------------
                  For                       You may receive an advance
------------------------------------------------------------------------
(a) Cash transaction expenses (i.e.,     Any time you travel.
 expenses that as a general rule cannot
 be charged and must be paid using
 cash, a personal check, or travelers
 check).
    (1) M&IE covered by the per diem
     allowance or actual expenses
     allowance;
    (2) Miscellaneous transportation
     expenses such as local
     transportation system and taxi
     fares; parking fees; ferry fees;
     bridge, road, and tunnel fees; and
     aircraft parking, landing, and tie-
     down fees;
    (3) Gasoline and other variable
     expenses covered by the mileage
     allowance for advantageous use of
     a privately owned automobile for
     official business; and
    (4) Other authorized miscellaneous
     expenses that cannot be charged
     using a Government contractor-
     issued charge card and for which a
     cost can be estimated.
(b) Non-cash transaction expenses        Only in the following
 (i.e., lodging, common carrier).         situations:
                                         (1) Government contractor-
                                          issued charge card not
                                          expected to be accepted.
                                         (2) Government contractor-
                                          issued charge card issuance
                                          denied. Your agency has
                                          decided not to provide you a
                                          contractor-issued individually
                                          billed travel card.
                                         (3) Official change of station.
                                          Your agency determines that
                                          use of a contractor-issued
                                          individually billed travel
                                          card would not be feasible
                                          incident to a transfer,
                                          particularly a transfer to
                                          another agency.
                                         (4) Financial hardship would be
                                          incurred.
------------------------------------------------------------------------

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-51.201  What is the maximum amount that my agency may advance?

    The amount your agency advances you may not exceed the following 
amounts:

------------------------------------------------------------------------
                                   The maximum amount your agency may
             For                               advance is
------------------------------------------------------------------------
Cash transaction expenses....  The estimated amount of your cash
                                transaction expenses. (For M&IE, your
                                advance is limited to the M&IE rate
                                under the lodgings-plus per diem
                                method.)

[[Page 55]]

 
Non-cash transaction expenses  Generally zero. However, your agency may
 (See Sec.  301-51.200(b)).     advance up to the full amount of your
                                expected non-cash transaction expenses
                                for an individual trip (or not to exceed
                                a 45-day period for an open
                                authorization) in accordance with Sec.
                                301-51.200(b).
------------------------------------------------------------------------

[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-51.202  When must I account for my advance?

    You must file a travel claim which accounts for your advance after 
completion of your assignment, in accordance with your agency's policy. 
If you are in a continuous travel status (e.g., an auditor or inspector) 
or if you submit periodic reimbursement vouchers on an individual trip 
authorization, your agency may reimburse you the full amount of your 
travel expenses without any deduction of your advance until such time as 
you file a final voucher. If the amount advanced is less than the amount 
of the voucher on which it is deducted, you will be reimbursed the net 
amount. If the advance exceeds the reimbursable amount, you must 
immediately refund the excess.



Sec. 301-51.203  What must I do about my advance if my trip is canceled or postponed indefinitely?

    Promptly notify the appropriate agency officials and refund any 
monies advanced in connection with the authorized travel.



PART 301-52--CLAIMING REIMBURSEMENT--Table of Contents




Sec.
301-52.1  Must I file a travel claim?
301-52.2  What information must I provide in my travel claim?
301-52.3  Am I required to file a travel claim in a specific format and 
          must the claim be signed?
301-52.4  What must I provide with my travel claim?
301-52.5  Is there any instance where I am exempt from the receipt 
          requirements in Sec. 301-52.4?
301-52.6  How do I submit a travel claim?
301-52.7  When must I submit my travel claim?
301-52.8  May my agency disallow payment of a claimed item?
301-52.9  What will my agency do when it disallows an expense?
301-52.10  May I challenge my agency's disallowance of my claim?
301-52.11  What must I do to challenge a disallowed claim?
301-52.12  What happens if I attempt to defraud the Government?
301-52.13  Should I keep itemized records of my expenses while on 
          travel?
301-52.14  What must I do with any travel advance outstanding at the 
          time I submit my travel claim?
301-52.15  What must I do with any passenger coupon for transportation 
          costing over $75, purchased with cash?
301-52.16  What must I do with any unused tickets, coupons, or other 
          evidence of refund?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15969, Apr. 1, 1998, unless otherwise noted.



Sec. 301-52.1  Must I file a travel claim?

    Yes.



Sec. 301-52.2  What information must I provide in my travel claim?

    You must provide the following:
    (a) An itemized list of expenses and other information (specified in 
the listing of required standard data elements contained in Appendix C 
of this chapter, and any additional information your agency may 
specifically require), except:
    (1) You may aggregate expenses for local telephone calls, local 
metropolitan transportation fares, and parking meter fees, except any 
individual expenses costing over $75 must be listed separately;
    (2) When you are authorized lodgings-plus per diem, you must state 
the M&IE allowance on a daily basis;
    (3) When you are authorized a reduced per diem, you must state the 
reduced rate your agency authorizes on a daily basis; and
    (4) When your agency limits M&IE reimbursement to the prescribed 
maximum M&IE for the locality concerned, you must state the reduced rate 
on a daily basis.

[[Page 56]]

    (5) Your agency may or may not require itemization of M&IE when 
reimbursement is limited to either the maximum M&IE locality rate or a 
reduced M&IE rate is authorized.
    (b) The type of leave and the number of hours of leave for each day;
    (c) The date of arrival and departure from the TDY station and any 
non-duty points visited when you travel by an indirect route other than 
a stopover to change planes or embark/disembark passengers;
    (d) A signed statement, ``I hereby assign to the United States any 
rights I may have against other parties in connection with any 
reimbursable carrier transportation charges described herein,'' when you 
use cash to pay for common carrier transportation.



Sec. 301-52.3  Am I required to file a travel claim in a specific format and must the claim be signed?

    Yes, in a format prescribed by your agency. If the prescribed travel 
claim is hardcopy, the claim must be signed in ink; if your agency has 
electronic processing, use your electronic signature. Any alterations or 
erasures to your travel claim must be initialed.



Sec. 301-52.4  What must I provide with my travel claim?

    You must provide:
    (a) Evidence of your necessary travel authorizations including any 
necessary special authorizations;
    (b) Receipts for:
    (1) Any lodging expense, except when you are authorized a fixed 
reduced per diem allowance; and
    (2) Any other expense costing over $75. If it is impracticable to 
furnish receipts in any instance as required by this subtitle, the 
failure to do so must be fully explained on the travel voucher. Mere 
inconvenience in the matter of taking receipts will not be considered.



Sec. 301-52.5  Is there any instance where I am exempt from the receipt requirement in Sec. 301-52.4?

    Yes, your agency may exempt an expenditure from the receipt 
requirement because the expenditure is confidential.

[63 FR 15969, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-52.6  How do I submit a travel claim?

    You must submit your travel claim in accordance with administrative 
procedures prescribed by your agency.



Sec. 301-52.7  When must I submit my travel claim?

    Unless your agency administratively requires you to submit your 
travel claim within a shorter timeframe, you must submit your travel 
claim as follows:
    (a) Within 5 working days after you complete your trip or period of 
travel; or
    (b) Every 30 days if you are on continuous travel status.



Sec. 301-52.8  May my agency disallow payment of a claimed item?

    Yes, if you do not:
    (a) Provide proper itemization of an expense;
    (b) Provide receipt or other documentation required to support your 
claim; and
    (c) Claim an expense which is not authorized.



Sec. 301-52.9  What will my agency do when it disallows an expense?

    Your agency will disallow your claim for that expense, issue you a 
notice of disallowance, and pay your claim for those items which are not 
disallowed.



Sec. 301-52.10  May I challenge my agency's disallowance of my claim?

    Yes, you may request reconsideration of your claim if you have 
additional facts or documentation to support your request for 
reconsideration.



Sec. 301-52.11  What must I do to challenge a disallowed claim?

    You must:
    (a) File a new claim.
    (b) Provide full itemization for all disallowed items reclaimed.
    (c) Provide receipts for all disallowed items reclaimed that require 
receipts, except that you do not have to provide

[[Page 57]]

a receipt if your agency already has the receipt.
    (d) Provide a copy of the notice of disallowance.
    (e) State the proper authority for your claim if you are challenging 
your agency's application of the law or statute.
    (f) Follow your agency's procedures for challenging disallowed 
claims.
    (g) If after reconsideration by your agency your claim is still 
denied, you may submit your claim for adjudication to the GSA Board of 
Contract Appeals in accordance with 48 CFR part 6104.



Sec. 301-52.12  What happens if I attempt to defraud the Government?

    (a) You forfeit reimbursement pursuant to 28 U.S.C. 2514; and
    (b) You may be subject under 18 U.S.C. 287 and 1001 to one, or both, 
of the following:
    (1) A fine of not more than $10,000, or
    (2) Imprisonment for not more than 5 years.



Sec. 301-52.13  Should I keep itemized records of my expenses while on travel?

    Yes. You will find it helpful to keep a record of your expenses by 
date of the expense to aid you in preparing your travel claim or for tax 
purposes.



Sec. 301-52.14  What must I do with any travel advance outstanding at the time I submit my travel claim?

    You must account for the travel advance in accordance with your 
agency's procedures.



Sec. 301-52.15  What must I do with any passenger coupon for transportation costing over $75, purchased with cash?

    You must submit the passenger coupons to your agency in accordance 
with your agency's procedures.



Sec. 301-52.16  What must I do with any unused tickets, coupons, or other evidence of refund?

    You must submit any unused tickets, coupons, or other evidence of 
refund to your agency in accordance with your agency's procedures.

[63 FR 15969, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



PART 301-53--USING PROMOTIONAL MATERIALS AND FREQUENT TRAVELER PROGRAMS--Table of Contents




Sec.
301-53.1  What must I do with promotional benefits or materials I 
          receive from a travel service provider?
301-53.2  Should I join a frequent traveler program?
301-53.3  May my agency reimburse membership fees in a frequent traveler 
          program?
301-53.4  How may I use frequent traveler benefits?
301-53.5  Under what circumstances may I use frequent traveler benefits 
          to upgrade my transportation class of service?
301-53.6  When my agency participates in a mandatory travel management 
          program, may I select a travel service provider based on 
          whether it provides frequent travel credits?
301-53.7  How should I handle frequent traveler credits when I 
          accumulate both personal and official credits from a single 
          travel service provider?
301-53.8  What are my options if I cannot establish separate frequent 
          traveler accounts?
301-53.9  What is my liability for improper use of frequent traveler 
          benefits?
301-53.10  Is there any instance when I may make personal use of 
          benefits furnished by a travel service provider?

    Authority: 5 U.S.C. 5707; 31 U.S.C. 1353.

    Source: 63 FR 15970, Apr. 1, 1998, unless otherwise noted.



Sec. 301-53.1  What must I do with promotional benefits or materials I receive from a travel service provider?

    Any promotional benefits or material you receive from a private 
source in connection with official travel are considered property of the 
Government. You must:
    (a) Accept the benefits or materials on behalf of the Federal 
Government; and
    (b) Turn the benefits or material over to your agency in accordance 
with your agency's procedures established under 41 CFR 101-25.103.



Sec. 301-53.2  Should I join a frequent traveler program?

    Yes. You are encouraged to join frequent traveler programs to 
realize cost savings or reduce official travel cost.

[[Page 58]]



Sec. 301-53.3  May my agency reimburse membership fees in a frequent traveler program?

    Yes, if the benefits of membership are expected to exceed the cost 
of membership.



Sec. 301-53.4  How may I use frequent traveler benefits?

    You may use frequent traveler benefits earned on official travel to 
obtain travel services for a subsequent official travel assignment(s).



Sec. 301-53.5  Under what circumstances may I use frequent traveler benefits to upgrade my transportation class of service?

    You may use frequent travel benefits earned on official travel to 
upgrade your transportation class of service when your agency's policies 
authorize you to upgrade to premium-class other than first-class airline 
accommodations, solely through redemption of frequent traveler benefits 
or when the requirements for first-class or premium other than first 
class airline accommodations are met in accordance with Sec. Sec. 301-
10.123 and 301-10.124.



Sec. 301-53.6  When my agency participates in a mandatory travel management program, may I select a travel service provider based on whether it provides 
          frequent travel credits?

    No. You must use the travel management program for which your agency 
is a mandatory user, including contract passenger transportation service 
when such programs are available.



Sec. 301-53.7  How should I handle frequent traveler credits when I accumulate both personal and official credits from a single travel service provider?

    You should establish separate accounts for personal and official 
use.



Sec. 301-53.8  What are my options if I cannot establish separate frequent traveler accounts?

    You must be able to account for every credit and debit in your 
frequent traveler account, and submit an accounting to your agency upon 
request. The accounting must specify:
    (a) The date and amount of all credits you receive for both personal 
and official travel, including credits (e.g., credits from a travel 
service vendor credit card).
    (b) The date and amount of any debit to your account for both 
personal and official travel.



Sec. 301-53.9  What is my liability for improper use of frequent traveler benefits?

    You may be subject to:
    (a) Disciplinary action by your agency, which may include repayment 
of the cost of the ticket; and
    (b) Criminal sanctions, including a fine and/or imprisonment.



Sec. 301-53.10  Is there any instance when I may make personal use of benefits furnished by a travel service provider?

    Yes, you may use benefits (e.g., free meals, check-cashing 
privileges, or memberships in executive clubs) only if:
    (a) The Government can not use the benefit;
    (b) To receive the immediate benefit, you do not forfeit a future 
benefit the Government could use; and
    (c) The benefit can not be redeemed for cash value.

[[Page 59]]



                  SUBCHAPTER D--AGENCY RESPONSIBILITIES





PART 301-70--INTERNAL POLICY AND PROCEDURE REQUIREMENTS--Table of Contents




               Subpart A--General Policies and Procedures

Sec.
301-70.1  How must we administer the authorization and payment of travel 
          expenses?

      Subpart B--Policies and Procedures Relating to Transportation

301-70.100  How must we administer the authorization and payment of 
          transportation expenses?
301-70.101  What factors must we consider in determining which method of 
          transportation results in the greatest advantage to the 
          Government?
301-70.102  What governing policies must we establish for authorization 
          and payment of transportation expenses?
301-70.103  In what circumstance may we authorize use of ship service?
301-70.104  What factors should we consider in determining whether to 
          require an employee to commit to the use of a Government 
          automobile?
301-70.105  May we prohibit an employee from using a POV on official 
          travel?

    Subpart C--Policies and Procedures Relating to Per Diem Expenses

301-70.200  What governing policies must we establish for authorization 
          and payment of per diem expenses?

  Subpart D--Policies and Procedures Relating to Miscellaneous Expenses

301-70.300  How should we administer the authorization and payment of 
          miscellaneous expenses?
301-70.301  What governing policies must we establish for payment of 
          miscellaneous expenses?

  Subpart E--Policies and Procedures Relating to Travel of an Employee 
                    With a Disability or Special Need

301-70.400  How should we authorize and administer the payment of 
          additional travel expenses for an employee with a disability 
          or special need?
301-70.401  What governing policies and procedures must we establish 
          regarding travel of an employee with a disability or special 
          need?

Subpart F--Policies and Procedures for Emergency Travel of Employee Due 
                          to Illness or Injury

301-70.500  What governing policies and procedures should we establish 
          relating to emergency travel?
301-70.501  Does per diem continue when an employee interrupts a travel 
          assignment because of an incapacitating illness or injury?
301-70.502  What additional emergency expenses should we allow for?
301-70.503  When the employee is able to travel, should we continue the 
          use of the existing travel authorization?
301-70.504  May any travel costs be reimbursed if the employee travels 
          to an alternate location for medical treatment?
301-70.505  How do we define actual cost and constructive cost when an 
          employee interrupts a travel assignment because of an 
          incapacitating illness or injury?
301-70.506  May we authorize per diem if an employee discontinues a TDY 
          assignment because of a personal emergency situation?
301-70.507  How do we handle reimbursement if the employee travels to an 
          alternate location and returns to the TDY location because of 
          a personal emergency situation?
301-70.508  What factors must we consider in expanding the definition of 
          family for emergency travel purposes?

     Subpart G--Policies and Procedures Relating to Threatened Law 
                   Enforcement/Investigative Employees

301-70.600  What governing policies and procedures must we establish 
          related to threatened law enforcement/investigative employees?
301-70.601  What factors should we consider in determining whether to 
          authorize payment of transportation and subsistence expenses 
          for threatened law enforcement/investigative employees?
301-70.602  How often must we reevaluate the payment of transportation 
          and subsistence expenses to a threatened law enforcement/
          investigative employee?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15971, Apr. 1, 1998, unless otherwise noted.

[[Page 60]]



               Subpart A--General Policies and Procedures



Sec. 301-70.1  How must we administer the authorization and payment of travel expenses?

    You must limit the authorization and payment of travel expenses to 
travel that is necessary to accomplish your mission in the most 
economical and effective manner, in accordance with the rules stated 
throughout this chapter. Consideration should be given, but not limited, 
to budget constraints, adherence to travel policies, and reasonableness 
of expenses. You should always consider alternatives, including 
teleconferencing, prior to authorizing travel.



      SUBPART B--POLICIES AND PROCEDURES RELATING TO TRANSPORTATION



Sec. 301-70.100  How must we administer the authorization and payment of transportation expenses?

    You must:
    (a) Limit authorization and payment of transportation expenses to 
those expenses that result in the greatest advantage to the Government;
    (b) Ensure that travel is by the most expeditious means practicable.



Sec. 301-70.101  What factors must we consider in determining which method of transportation results in the greatest advantage to the Government?

    In selecting a particular method of transportation you must 
consider:
    (a) The total cost to the Government, including per diem, overtime, 
lost worktime, actual transportation cost, total distance of travel, 
number of points visited, the number of travelers and energy 
conservation. As stated in 5 U.S.C. 5733, ``travel of an employee shall 
be by the most expeditious means of transportation practicable and shall 
be commensurate with the nature and purpose of the duties of the 
employee requiring such travel.''
    (b) Travel by common carrier (air, rail, bus) is considered the most 
advantageous method to perform official travel. Other methods of 
transportation may be authorized as advantageous only when the use of 
common carrier transportation would interfere with the performance of 
official business or impose an undue hardship upon the traveler, or when 
the total cost by common carrier exceeds the cost by another method of 
transportation. A determination that another method of transportation is 
more advantageous to the Government than common carrier will not be made 
on the basis of personal preference or inconvenience to the traveler.



Sec. 301-70.102  What governing policies must we establish for authorization and payment of transportation expenses?

    You must establish policies and procedures governing:
    (a) Who will determine what method of transportation is more 
advantageous to the Government;
    (b) Who will approve any of the following:
    (1) Use of premium class service under Sec. 301-10.123, Sec. 301-
10.124, Sec. 301-10.162 and Sec. 301-10.183 of this chapter;
    (2) Use of a special-reduced fare or reduced group or charter fare;
    (3) Use of an extra-fare train service under Sec. 301-10.164;
    (4) Use of ship service;
    (5) Use of a foreign ship;
    (6) Use of a foreign air carrier;
    (c) When you will:
    (1) Require the use of a Government vehicle;
    (2) Allow the use of a Government vehicle; and
    (3) Prohibit the use of a Government vehicle;
    (d) When you will consider use of a POV advantageous to the 
Government, such as travel to/from common carrier terminals, or 
transportation to a TDY location;
    (e) Procedures for claiming POV reimbursement;
    (f) When you will allow use of a special conveyance (e.g. 
commercially rented vehicles);
    (g) What procedures an employee must follow when he/she travels by 
an indirect route or interrupts travel by a direct route; and
    (h) For local transportation whether to reimburse the full amount of 
transportation costs or only the amount by which transportation costs 
exceed the

[[Page 61]]

employee's normal costs for transportation between:
    (1) Office or duty point and another place of business;
    (2) Places of business; or
    (3) Residence and place of business other than office or duty point.



Sec. 301-70.103  In what circumstance may we authorize use of ship service?

    Travel by ship is not generally regarded as advantageous. You must 
determine that the advantages accruing from the use of ocean 
transportation offset the higher costs associated with ship travel, 
i.e., per diem, transportation, and lost worktime.



Sec. 301-70.104  What factors should we consider in determining whether to require an employee to commit to the use of a Government automobile?

    You should consider:
    (a) The advantages of using a Government automobile. Such advantages 
may include, but are not limited to:
    (1) Full utilization or availability of fleet vehicles;
    (2) Lower cost;
    (3) Official presence.
    (b) The type of travel the employee performs. You should require 
such a commitment when an employee or group of employees requires the 
use of an automobile for official travel on a frequent or repetitive 
basis.



Sec. 301-70.105  May we prohibit an employee from using a POV on official travel?

    No, but if the employee elects to use a POV instead of an 
alternative form of transportation you authorize, you must:
    (a) Limit reimbursement to the constructive cost of the authorized 
method of transportation, which is the sum of per diem and 
transportation expenses the employee would reasonably have incurred when 
traveling by the authorized method of transportation; and
    (b) Charge leave for any duty hours that are missed as a result of 
travel by POV.



    Subpart C--Policies and Procedures Relating to Per Diem Expenses



Sec. 301-70.200  What governing policies must we establish for authorization and payment of per diem expenses?

    You must establish policies and procedures governing:
    (a) Who will authorize a rest period;
    (b) Circumstances allowing a rest period during prolonged travel 
(see Sec. 301-11.20 for minimum standards);
    (c) If, and in what instances, you will allow an employee to return 
to his/her official station on non-workdays;
    (d) Who will determine if an employee will be allowed to return to 
his/her official station on a case by case basis.
    (e) Who will determine in what instances you will pay a reduced per 
diem rate;
    (f) Who will determine, and in what instances, actual expenses are 
appropriate in each individual case; and
    (g) If you will define a radius broader than the official station in 
which per diem or actual expense will not be authorized.



  Subpart D--Policies and Procedures Relating to Miscellaneous Expenses



Sec. 301-70.300  How should we administer the authorization and payment of miscellaneous expenses?

    You should limit payment of miscellaneous expenses to only those 
expenses that are necessary and in the interest of the Government.



Sec. 301-70.301  What governing policies must we establish for payment of miscellaneous expenses?

    You must establish policies and procedures governing:
    (a) Who will determine when excess baggage is necessary for official 
travel;
    (b) When you will pay for communications services, including whether 
you will pay for a telephone call to the employee's home or place where 
the employee's dependent children are;
    (c) Who will determine if other miscellaneous expenses are 
appropriate for

[[Page 62]]

reimbursement in connection with official travel.



  Subpart E--Policies and Procedures Relating to Travel of an Employee 
                    with a Disability or Special Need



Sec. 301-70.400  How should we authorize and administer the payment of additional travel expenses for an employee with a disability or special need?

    You should authorize and administer the payment to reasonably 
accommodate employee(s) with disabilities in accordance with the 
Rehabilitation Act of 1973, as amended, 29 U.S.C. 701-797(b) and 5 
U.S.C. 3102 and Part 301-13 of this chapter. An employee with a special 
need should be treated the same as an employee with a disability. The 
additional travel expenses must be necessary to accommodate the 
employee's needs.

[63 FR 15971, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-70.401  What governing policies and procedures must we establish regarding travel of an employee with a disability or special need?

    You must establish the policies and procedures governing:
    (a) Who will determine if an employee has a disability or special 
need which requires accommodation, including when documentation is 
necessary under Sec. Sec. 301-10.123, 301-10.124, 301-10.162, and 301-
10.183, and when a determination may be based on a clearly visible 
physical condition; and
    (b) Who will determine how to reasonably accommodate the employee 
and what expenses you will pay.



Subpart F--Policies and Procedures for Emergency Travel of Employee Due 
                          to Illness or Injury



Sec. 301-70.500  What governing policies and procedures should we establish relating to emergency travel?

    Each agency must determine:
    (a) When you will authorize emergency travel under part 301-30;
    (b) Who will determine if the employee's situation warrants payment 
for emergency travel expenses;
    (c) When and by whom travel to an alternate location other than 
official station or point of interruption will be authorized; and
    (d) Who will determine when and if the definition of family may be 
extended and to whom.



Sec. 301-70.501  Does per diem continue when an employee interrupts a travel assignment because of an incapacitating illness or injury?

    Yes. Such an employee who takes leave of any kind will be allowed a 
per diem allowance not to exceed the maximum rates for the location 
where the interruption occurs. Per diem may be continued for a 
reasonable period, normally not to exceed 14 calendar days (including 
fractional days) for any one period of absence. However, per diem will 
not be paid if the employee is confined to a hospital or medical 
facility at the official duty station or medical facility which the 
employee would have selected for treatment if the illness or injury had 
occurred at the official station.



Sec. 301-70.502  What additional emergency expenses should we allow for?

    When an employee discontinues a TDY assignment before its completion 
due to an incapacitating illness or injury, transportation and per diem 
expenses are allowed for return travel to the official station or to 
receive medical attention.



Sec. 301-70.503  When the employee is able to travel, should we continue the use of the existing travel authorization?

    Not if the interrupted trip was authorized under a trip by trip 
authorization. If, when the employee's health has been restored, the 
agency decides that it is in the Government's interest to return the 
employee to the TDY location, such return is considered to be a new 
travel assignment at Government expense. An interrupted trip authorized 
under an open or limited open authorization may be continued without 
further authorization.

[[Page 63]]



Sec. 301-70.504  May any travel costs be reimbursed if the employee travels to an alternate location for medical treatment?

    Yes. When an employee, interrupts a TDY assignment because of an 
incapacitating illness or injury and takes leave of absence for travel 
to an alternate location to obtain medical services and returns to the 
TDY assignment, you may reimburse certain excess travel costs provided 
in this section. Specifically, you may reimburse the excess (if any) of 
actual costs of travel from the point of interruption to the alternate 
location and return to the TDY assignment, over the constructive costs 
of round-trip travel between the official station and the alternate 
location. The nearest hospital or medical facility capable of treating 
the employee's illness or injury will not, however, be considered an 
alternate location.

    Note to Sec. 301-70.504: An alternate location is a destination 
other than the employee's official station or the point of interruption.



Sec. 301-70.505  How do we define actual cost and constructive cost when an employee interrupts a travel assignment because of an incapacitating illness or 
          injury?

    (a) Actual cost of travel will be the transportation expenses 
incurred and en route per diem for the travel as actually performed from 
the point of interruption to the alternate location and from the 
alternate location to the TDY assignment. No per diem is allowed for 
time spent at the alternate location if confined to a medical facility.
    (b) Constructive cost is the sum of transportation expenses the 
employee would reasonably have incurred for round-trip travel between 
the official station and the alternate location plus per diem calculated 
for the appropriate en route travel time.



Sec. 301-70.506  May we authorize per diem if an employee discontinues a TDY assignment because of a personal emergency situation?

    Yes. Expenses of appropriate transportation and per diem while en 
route may be allowed, with the approval of an appropriate agency 
official, for return travel from the point of interruption to the 
official station.



Sec. 301-70.507  How do we handle reimbursement if the employee travels to an alternate location and returns to the TDY location because of a personal emergency 
          situation?

    You may reimburse certain excess travel costs (transportation and en 
route per diem) to the same extent as provided in Sec. 301-70.501 for 
incapacitating illness or injury to the employee.



Sec. 301-70.508  What factors must we consider in expanding the definition of family for emergency travel purposes?

    Agencies must consider on a case by case basis:
    (a) The extent of the emergency;
    (b) The employee's relationship to the individual involved in the 
emergency; and
    (c) The degree of the employee's responsibility for the individual 
involved in the emergency.



     Subpart G--Policies and Procedures Relating to Threatened Law 
                   Enforcement/Investigative Employees



Sec. 301-70.600  What governing policies and procedures must we establish related to threatened law enforcement/investigative employees?

    You must establish policies and procedures governing:
    (a) When you will pay transportation and subsistence expenses of 
threatened law enforcement/investigative employees, under part 301-31 of 
this chapter;
    (b) Who will determine the degree and seriousness of threat in each 
individual case;
    (c) Who will determine what protective action should be taken, 
including the location and duration of temporary lodging;
    (d) Who will reevaluate the situation to determine whether 
protective action should be continued or discontinued and how often;
    (e) What procedures must be followed to obtain authorization of 
transportation and subsistence expenses for threatened law enforcement/
investigative employees; and

[[Page 64]]

    (f) What special procedures must an employee follow to claim 
expenses.



Sec. 301-70.601  What factors should we consider in determining whether to authorize payment of transportation and subsistence expenses for threatened law 
          enforcement/investigative employees?

    You should consider:
    (a) The degree and seriousness of the threat. You should pay 
transportation and subsistence expenses only if a situation poses a 
legitimate serious threat to life.
    (b) The option of relocating the employee. You should consider 
whether relocating the employee permanently would be advantageous given 
the specific nature of the threat, the continued disruption of the 
family, and the alternative costs of a change of official station.



Sec. 301-70.602  How often must we reevaluate the payment of transportation and subsistence expenses to a threatened law enforcement/investigative employee?

    You must reevaluate the situation every 30 days based on the same 
factors you considered when you first authorized the payment of the 
expenses.



PART 301-71--AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS--Table of Contents




                           Subpart A--General

Sec.
301-71.1  What is the purpose of an agency travel accounting system?
301-71.2  What are the standard data elements and when must they be 
          captured on a travel accounting system?
301-71.3  May we use electronic signatures on travel documents?

                     Subpart B--Travel Authorization

301-71.100  What is the purpose of the travel authorization process?
301-71.101  What travel may we authorize?
301-71.102  May we issue a single authorization for a group of 
          employees?
301-71.103  What information must be included on all travel 
          authorizations?
301-71.104  Who must sign a travel authorization?
301-71.105  Must we issue a written or electronic travel authorization 
          in advance of travel?
301-71.106  Who must sign a trip-by-trip authorization?
301-71.107  When authorizing travel, what factors must the authorizing 
          official consider?
301-71.108  What internal policies and procedures must we establish for 
          travel authorization?

               Subpart C--Travel Claims for Reimbursement

301-71.200  Who must review and sign travel claims?
301-71.201  What are the reviewing official's responsibilities?
301-71.202  May we pay a claim when an employee does not include a copy 
          of the corresponding authorization?
301-71.203  Who is responsible for the validity of the travel claim?
301-71.204  When must we pay a travel claim?
301-71.205  Under what circumstances may we disallow a claim for an 
          expense?
301-71.206  What must we do if we disallow a travel claim?
301-71.207  What internal policies and procedures must we establish for 
          travel reimbursement?

                Subpart D--Accounting for Travel Advances

301-71.300  What is the policy governing the use of travel advances?
301-71.301  For how long may we issue a travel advance?
301-71.302  What data must we capture in our travel advance accounting 
          system?
301-71.303  Are we responsible for ensuring the collection of 
          outstanding travel advances?
301-71.304  When must an employee account for a travel advance?
301-71.305  Are there exceptions for collecting an advance at the time 
          the employee files a travel claim?
301-71.306  How do we collect the amount of a travel advance in excess 
          of the amount of travel expenses substantiated by the 
          employee?
301-71.307  What should we do if the employee does not pay back a travel 
          advance when the travel claim is filed?
301-71.308  What internal policies and procedures must we establish 
          governing travel advances?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15974, Apr. 01, 1998, unless otherwise noted.

[[Page 65]]



                           Subpart A--General



Sec. 301-71.1  What is the purpose of an agency travel accounting system?

    To:
    (a) Pay authorized and allowable travel expenses of employees;
    (b) Provide standard data necessary for the management of official 
travel; and
    (c) Ensure adequate accounting for all travel and transportation 
expenses for official travel.



Sec. 301-71.2  What are the standard data elements and when must they be captured on a travel accounting system?

    The data elements are listed in appendix C of this chapter and must 
be on any travel claim form authorized for use by your employees.



Sec. 301-71.3  May we use electronic signatures on travel documents?

    Yes, if you meet the security and privacy requirements established 
by the National Institute of Standards and Technology (NIST) for 
electronic data interchange.



                     Subpart B--Travel Authorization



Sec. 301-71.100  What is the purpose of the travel authorization process?

    The purpose is to:
    (a) Provide the employee information regarding what expenses you 
will pay;
    (b) Provide travel service vendors with necessary documentation for 
the use of travel programs;
    (c) Provide financial information necessary for budgetary planning; 
and
    (d) Identify purpose of travel.



Sec. 301-71.101  What travel may we authorize?

    You may authorize only travel which is necessary to accomplish the 
purposes of the Government effectively and economically. This must be 
communicated to any official who has the authority to authorize travel.



Sec. 301-71.102  May we issue a single authorization for a group of employees?

    Yes. You may issue a single authorization for a group of employees 
when they are traveling together on a single trip. However, you must 
attach a list of all travelers to the authorization.



Sec. 301-71.103  What information must be included on all travel authorizations?

    You must include:
    (a) The name of the employee(s);
    (b) The signature of the proper authorizing official;
    (c) Purpose of travel;
    (d) Any conditions of or limitations on that authorization;
    (e) An estimate of the travel costs (for open authorizations it 
should include an estimate of the travel costs over the period covered); 
and
    (f) A statement that the employee(s) is (are) authorized to travel.



Sec. 301-71.104  Who must sign a travel authorization?

    Your agency head or an official to whom such authority has been 
delegated. This authority may be delegated to any person(s) who is aware 
of how the authorized travel will support the agency's mission, who is 
knowledgeable of the employee's travel plans and/or responsible for the 
travel funds paying for the travel involved.



Sec. 301-71.105  Must we issue a written or electronic travel authorization in advance of travel?

    Yes, except when advance written or electronic authorization is not 
possible or practical and approval is in accordance with Sec. Sec. 301-
2.1 and 301-2.5 for:
    (a) Use of premium-class service on common carrier transportation;
    (b) Use of a foreign air carrier;
    (c) Use of reduced fares for group or charter arrangements;
    (d) Use of cash to pay for common carrier transportation;
    (e) Use of extra-fare train service;
    (f) Travel by ship;
    (g) Use of a rental car;
    (h) Use of a Government aircraft;
    (i) Payment of reduced rate per diem;
    (j) Payment of actual expenses;
    (k) Travel expenses related to emergency travel;
    (l) Transportation expenses related to threatened law enforcement/
investigative employees and members of their immediate families;

[[Page 66]]

    (m) Travel expenses related to travel to a foreign area, except as 
provided by agency mission;
    (n) Acceptance of payment from a non-Federal source for travel 
expenses (see chapter 304 of this title); and
    (o) Travel expenses related to attendance at a conference.

    Note to Sec. 301-71.105: You should establish procedures for travel 
situations where it is not practical or possible to issue a written 
authorization in advance, except for paragraphs (c), (i), (n), and (o), 
which always require written or electronic advance authorization.



Sec. 301-71.106  Who must sign a trip-by-trip authorization?

    The appropriate official is determined as follows:

------------------------------------------------------------------------
                                The appropriate official to sign a trip-
             For                        by-trip authorization is
------------------------------------------------------------------------
Use of cash to procure common  An official at as low an administrative
 carrier transportation.        level as permitted by 41 CFR 101-203.2
                                to ensure adequate consideration and
                                review of the circumstances.
Travel on a Government         Determined under 41 CFR 101-37.405.
 aircraft.
Acceptance of payment from a   An official at as low an administrative
 non-Federal source for         level as permitted by 41 CFR part 304 to
 travel expenses.               ensure adequate consideration and review
                                of the circumstances surrounding the
                                offer and acceptance of the payment.
Travel expenses related to     A senior agency official.
 attendance at a conference.
All other specific             An official who may issue the employee a
 authorizations.                general authorization.
------------------------------------------------------------------------



Sec. 301-71.107  When authorizing travel, what factors must the authorizing official consider?

    The following factors must be considered:
    (a) The need for the travel;
    (b) The use of travel substitutes (e.g., mail, teleconferencing, 
etc.);
    (c) The most cost effective routing and means of accomplishing 
travel; and
    (d) The employee's travel plans, including plans to take leave in 
conjunction with travel.



Sec. 301-71.108  What internal policies and procedures must we establish for travel authorization?

    You must establish the following:
    (a) The circumstances under which different types of travel 
authorizations will be used, consistent with the guidelines in this 
subpart;
    (b) Who will be authorized to sign travel authorizations; and
    (c) What format you will use for travel authorizations.

[63 FR 15974, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



               Subpart C--Travel Claims for Reimbursement



Sec. 301-71.200  Who must review and sign travel claims?

    The travel authorizing/approving official or his/her designee (e.g., 
supervisor of the traveler), must review and sign travel claims to 
confirm the authorized travel.



Sec. 301-71.201  What are the reviewing official's responsibilities?

    The reviewing official must have full knowledge of the employee's 
activities. He/she must ensure:
    (a) The claim is properly prepared in accordance with the pertinent 
regulations and agency procedures;
    (b) A copy of authorization for travel is provided;
    (c) The types of expenses claimed are authorized and allowable 
expenses;
    (d) The amounts claimed are accurate; and
    (e) The required receipts, statements, justifications, etc. are 
attached to the travel claim.



Sec. 301-71.202  May we pay a claim when an employee does not include a copy of the corresponding authorization?

    Yes, as long as the travel claim was signed by the approving/
authorizing official, except for the following, which require advance 
authorization:
    (a) Use of reduced fares for group or charter arrangements;
    (b) Payment of a reduced rate of per diem for subsistence expenses;
    (c) Acceptance of payment from a non-Federal source for travel 
expenses; and

[[Page 67]]

    (d) Travel expenses related to attendance at a conference.



Sec. 301-71.203  Who is responsible for the validity of the travel claim?

    The certifying officer assumes ultimate responsibility under 31 
U.S.C. 3528 for the validity of the claim; however:
    (a) The traveler must ensure all travel expenses are prudent and 
necessary and submit the expenses in the form of a proper claim;
    (b) The authorizing/approving official shall review the completed 
claim to ensure that the claim is properly prepared in accordance with 
regulations and agency procedures prior to authorizing it for payment.

    Note to Sec. 301-71.203: You should consider limiting the levels of 
approval to the lowest level of management.



Sec. 301-71.204  When must we pay a travel claim?

    You must pay a travel claim as soon as practical after submission of 
a proper travel claim.



Sec. 301-71.205  Under what circumstances may we disallow a claim for an expense?

    If the employee:
    (a) Does not properly itemize his/her expenses;
    (b) Does not provide required receipts or other documentation to 
support the claim; or
    (c) Claims an expense which is not authorized.



Sec. 301-71.206  What must we do if we disallow a travel claim?

    You must:
    (a) Pay the employee the amount of the travel claim which is not in 
dispute;
    (b) Notify the employee that the claim was disallowed with a 
detailed explanation of why; and
    (c) Tell the employee how to appeal the disallowance if he/she 
desires an appeal, and your process and schedule for deciding the 
appeal.



Sec. 301-71.207  What internal policies and procedures must we establish for travel reimbursement?

    You must establish policies and procedures governing:
    (a) Who are the proper officials to review, approve, and certify 
travel claims (including travel claims requiring special authorization);
    (b) How an employee should submit a travel claim (including whether 
to use a standard form or an agency form and whether the form should be 
written or electronic);
    (c) When you will exempt employees from the requirement for a 
receipt;
    (d) Timeframes for employee to submit a claim (see Sec. 301-52.7);
    (e) Timeframe for agency to pay a claim (see Sec. 301-71.204);
    (f) Process for disallowing a claim; and
    (g) Process for resolving a disallowed claim.



                Subpart D--Accounting for Travel Advances



Sec. 301-71.300  What is the policy governing the use of travel advances?

    You should minimize the use of cash travel advances. However, you 
should not require an employee to pay travel expenses using personal 
funds unless the employee has elected not to use alternative resources 
provided by the Government, such as a Government contractor-issued 
charge card.



Sec. 301-71.301  For how long may we issue a travel advance?

    You may issue a travel advance for a reasonable period not to exceed 
45 days.



Sec. 301-71.302  What data must we capture in our travel advance accounting system?

    You must capture the following data:
    (a) The name and social security number of each employee who has an 
advance;
    (b) The amount of the advance;
    (c) The date of issuance; and
    (d) The date of reconciliation for unused portions of travel 
advances.

[63 FR 15974, Apr.1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-71.303  Are we responsible for ensuring the collection of outstanding travel advances?

    Yes.

[[Page 68]]



Sec. 301-71.304  When must an employee account for a travel advance?

    An employee must account for an outstanding travel advance each time 
a travel claim is filed. If the employee receives a travel advance but 
determines that the related travel will not be performed, then the 
employee must inform you that the travel will not be performed and repay 
the advance at that time.



Sec. 301-71.305  Are there exceptions to collecting an advance at the time the employee files a travel claim?

    Yes, when the employee is in a continuous travel status and
    (a) You review each outstanding travel advance on a periodic basis 
(the period will be for a reasonable time of 45 days or less); and
    (b) You determine the amount, if any, of the outstanding balance 
exceeds the amount of estimated travel expenses for the authorized 
period and collect the excess amount from the employee.



Sec. 301-71.306  How do we collect the amount of a travel advance in excess of the amount of travel expenses substantiated by the employee?

    When the outstanding advance exceeds what you owe the employee, then 
the employee must submit cash or a check for the difference in 
accordance with your policy. Your failure to collect the amount in 
excess of substantiated expenses will cause a violation of the 
accountable plan rules contained in the Internal Revenue Code (title 26 
of the United States Code).



Sec. 301-71.307  What should we do if the employee does not pay back a travel advance when the travel claim is filed?

    You should take alternative steps to collect the debt including:
    (a) Offset against the employee's salary, a retirement credit, or 
other amount owed the employee;
    (b) Deduction from an amount the Government owes the employee; or
    (c) Any other legal method of recovery.



Sec. 301-71.308  What internal policies and procedures must we establish governing travel advances?

    Accounting for cash advances for travel, recovery, and reimbursement 
shall be in accordance with procedures prescribed by the General 
Accounting Office (see General Accounting Office Policy and Procedures 
Manual for Guidance of Federal Agencies, Title 7, Fiscal Procedures).



PART 301-72--AGENCY RESPONSIBILITIES RELATED TO COMMON CARRIER TRANSPORTATION--Table of Contents




         Subpart A--Procurement of Common Carrier Transportation

Sec.
301-72.1  Why is common carrier presumed to be the most advantageous 
          method of transportation?
301-72.2  May we utilize methods of transportation other than common 
          carrier (e.g. POVs, chartered vehicles, etc.)?
301-72.3  What method of payment must we authorize for common carrier 
          transportation?

         Subpart B--Accounting for Common Carrier Transportation

301-72.100  What must my travel accounting system do in relation to 
          common carrier transportation?
301-72.101  What information should we provide an employee before 
          authorizing the use of common carrier transportation?

  Subpart C--Cash Payments for Procuring Common Carrier Transportation 
                                Services

301-72.200  Under what conditions may we authorize cash payments for 
          procuring common carrier transportation services?
301-72.201  What must we do if an employee uses cash in excess of the 
          $100 limit to purchase common carrier transportation?
301-72.202  Who may approve cash payments in excess of the $100 limit?
301-72.203  When may we limit traveler reimbursement for a cash payment?
301-72.204  What must we do to minimize the need for a traveler to use 
          cash to procure common carrier transportation services?

[[Page 69]]

  Subpart D--Unused, Partially-Used, Exchanged, Canceled, or Oversold 
                 Common Carrier Transportation Services

301-72.300  What procedures must we establish to collect unused, 
          partially used, and exchanged tickets?
301-72.301  How do we process unused, partially used, and exchanged 
          tickets?

    Authority: 5 U.S.C. 5707; 31 U.S.C. 3726; 40 U.S.C. 486.

    Source: 63 FR 15976, Apr. 1, 1998, unless otherwise noted.



         Subpart A--Procurement of Common Carrier Transportation



Sec. 301-72.1  Why is common carrier presumed to be the most advantageous method of transportation?

    Travel by common carrier is presumed to be the most advantageous 
method of transportation because it generally results in the most 
efficient, least costly, most expeditious means of transportation and 
the most efficient use of energy resources.



Sec. 301-72.2  May we utilize methods of transportation other than common carrier (e.g. POVs, chartered vehicles, etc.)?

    Yes, but only when use of common carrier transportation:
    (a) Would interfere with the performance of official business;
    (b) Would impose an undue hardship upon the traveler; or
    (c) When the total cost by common carrier would exceed the cost of 
the other method of transportation.



Sec. 301-72.3  What method of payment must we authorize for common carrier transportation?

    You must authorize one or more of the following as appropriate:
    (a) GSA's Government contractor-issued individually billed charge 
card(s);
    (b) Agency centrally billed or other established accounts;
    (c) Cash payments (personal funds or travel advances in the form of 
travelers checks or authorized ATM cash withdrawals) when the cost of 
transportation is less than $100, under Sec. 301-51.100 of this chapter 
(cash may or may not be accepted by the carrier for the purchase of city 
pair fares); or
    (d) GTR(s) when no other option is available or feasible.

[63 FR 15976, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



         Subpart B--Accounting for Common Carrier Transportation



Sec. 301-72.100  What must my travel accounting system do in relation to common carrier transportation?

    Your system must:
    (a) Authorize the use of cash in accordance with Sec. 301-51.100 or 
as otherwise required;
    (b) Correlate travel data accumulated by your authorization and 
claims accounting systems with common carrier transportation documents 
and data for audit purposes;
    (c) Identify unused tickets for refund;
    (d) Collect unused, partially used, or downgraded/exchanged tickets, 
from travelers upon completion of travel;
    (e) Track denied boarding compensation from employees;
    (f) Identify and collect refunds due from carriers for overpayments, 
or unused, partially used, or downgraded/exchanged tickets; and
    (g) Reconcile all centrally billed travel expenses (e.g. airline, 
lodging, car rentals, etc.) with travel authorizations and claims to 
assure that only authorized charges are paid.



Sec. 301-72.101  What information should we provide an employee before authorizing the use of common carrier transportation?

    You should provide the employee:
    (a) Notice that he/she is accountable for all tickets, GTRs and 
other transportation documents;
    (b) Your procedures for the control and accounting of common carrier 
transportation documents, including the procedures for submitting 
unused, partially used, downgraded/exchanged tickets, refund receipts or 
ticket refund applications, and denied boarding compensation; and
    (c) A credit/refund address so the carrier can credit/refund the 
agency for unused tickets (when the tickets have been issued using an 
agency centrally billed account or by GTR).

[[Page 70]]



  Subpart C--Cash Payments for Procuring Common Carrier Transportation 
                                Services



Sec. 301-72.200  Under what conditions may we authorize cash payments for procuring common carrier transportation services?

    In accordance with Sec. 301-51.100.



Sec. 301-72.201  What must we do if an employee uses cash in excess of the $100 limit to purchase common carrier transportation?

    To justify the use of cash in excess of $100, both the agency and 
traveler must certify on the travel claim the necessity for such use. 
See 41 CFR 101-41.203-2.



Sec. 301-72.202  Who may approve cash payments in excess of the $100 limit?

    You must ensure the delegation of authority for the authorization or 
approval of cash payments over the $100 limit is in accordance with 41 
CFR 101-41.203-2.



Sec. 301-72.203  When may we limit traveler reimbursement for a cash payment?

    If you determine that the cash payment was made under a non-
emergency circumstance, reimbursement to the traveler must not exceed 
the cost which would have been properly chargeable to the Government had 
the traveler used a government provided payment resource, (e.g. 
individual Government contractor-issued travel charge card, centrally 
billed account, or GTR). However, an agency can determine to make full 
payment when circumstances warrant (e.g. invitational travel, infrequent 
travelers and interviewees).

[63 FR 15976, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-72.204  What must we do to minimize the need for a traveler to use cash to procure common carrier transportation services?

    You must establish procedures to encourage travelers to use the GSA 
individual Government contractor-issued travel charge card(s), or your 
agency's centrally billed or other established account, or a GTR (when 
no other option is available or feasible).

[63 FR 15976, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



  Subpart D--Unused, Partially Used, Exchanged, Canceled, or Oversold 
                 Common Carrier Transportation Services



Sec. 301-72.300  What procedures must we establish to collect unused, partially used, and exchanged tickets?

    You must establish administrative procedures providing:
    (a) Written instructions explaining traveler liability for the value 
of tickets issued until all ticket coupons are used or properly 
accounted for on the travel voucher;
    (b) Instructions for submitting payments received from carriers for 
failure to provide confirmed reserved space;
    (c) The traveler with a ``bill charges to'' address, so that the 
traveler can provide this information to the carrier for returned or 
exchanged tickets.
    (d) Procedures for promptly identifying any unused tickets, coupons, 
or other evidence of refund due the Government.



Sec. 301-72.301  How do we process unused, partially used, and exchanged tickets?

    (a) For unused or partially used tickets purchased with GTRs: You 
must obtain the unused or partially used ticket from the traveler, issue 
a form SF 1170 ``Redemption of Unused Ticket'' to the airline that 
issued the ticket, maintain a suspense file to monitor the airline 
refund, and record and deposit the airline refund upon receipt. See 41 
CFR 101-41.210 for policies and procedures regarding the use of the SF 
1170.
    (b) For unused or partially used tickets purchased under centrally 
billed accounts: You must obtain the unused ticket from the traveler, 
return it to the issuing office that furnished the airline ticket, 
obtain a receipt indicating a credit is due, and confirm that the value 
of the unused ticket has been credited to the centrally billed account.
    (c) For exchanged tickets purchased with GTRs: You must obtain the 
airline refund application or receipt from the

[[Page 71]]

traveler, maintain a suspense file to monitor the airline refund. For 
additional guidance see 41 CFR 101-41.210.
    (d) For exchanged tickets purchased under centrally billed accounts: 
You must obtain the airline receipt from the traveler showing a credit 
is due the agency, and ensure that the unused portion of the exchanged 
ticket coupon is credited to the centrally billed account.



PART 301-73--TRAVEL PROGRAMS--Table of Contents




                        Subpart A--General Rules

Sec.
301-73.1  What are the elements of a Federal travel management program?
301-73.2  What are our responsibilities when we participate in a Federal 
          travel management program?

               Subpart B--Travel Management Services (TMS)

301-73.100  Should we use a travel management service?
301-73.101  What are the basic services that should be covered by a 
          travel system?
301-73.102  Must we require travelers to use a travel management system?
301-73.103  Are there any exceptions to this requirement?

          Subpart C--Contract Passenger Transportation Services

301-73.200  Must we require our employees to use GSA's contract 
          passenger transportation services program?
301-73.201  What method of payment may be used for contract passenger 
          transportation service?
301-73.202  Can contract fares be used for personal travel?

                    Subpart D--Travel Payment System

301-73.300  What is a travel payment system?
301-73.301  How do we obtain travel payment system services?

    Authority: 5 U.S.C. 5707; 40 U.S.C. 486(c).

    Source: 63 FR 15978, Apr. 1, 1998, unless otherwise noted.



                        Subpart A--General Rules

    Note to Sec. 301-73.101: For purposes of this subpart, GSA uses a 
``we'' question when referring to an agency, and an ``I'' question when 
referring to the employee.



Sec. 301-73.1  What are the elements of a Federal travel management program?

    They are:
    (a) Travel management services, including electronic travel 
management services and commercial travel agents under contract to GSA 
or another Federal agency;
    (b) Commercial passenger transportation services (e.g. airlines, 
rental cars, trains, etc.);
    (c) Travel payment system services such as Government contractor-
issued individually billed cards, centrally billed accounts, travelers 
checks, and automated-teller-machine (ATM) services.

[63 FR 15978, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-73.2  What are our responsibilities to participate in a Federal travel management program?

    You must:
    (a) Ensure that you have internal policies and procedures in place 
to govern use of the program; and
    (b) Designate an authorized representative to administer the 
program.



               Subpart B--Travel Management Services (TMS)



Sec. 301-73.100  Should we use a travel management service?

    Yes.



Sec. 301-73.101  What are the basic services that should be covered by a travel management system?

    The travel management system selected should, as a minimum include:
    (a) The ability to provide the following as appropriate to the 
agency's travel needs:
    (1) Common carrier information (e.g., flight confirmation and seat 
assignment; compliance with the Fly America Act, governmentwide travel 
policies, and contract city-pair fares, electronic ticketing and ticket 
delivery);
    (2) Lodging information (e.g., room availability and confirmation, 
compliance with Hotel/Motel Fire Safety Act, per diem rate 
acceptability);
    (3) Car rental information (e.g. availability of Government rate and 
confirmation of reservations).

[[Page 72]]

    (b) Provide basic management information, such as:
    (1) Number of reservations by type of service (common carrier, 
lodging, and car rental);
    (2) Policy compliance and reasons for exceptions;
    (3) Origin and destination points of common carrier use;
    (4) Destination points for lodging accommodations;
    (5) Number of lodging nights in approved accommodations;
    (6) City or location where car rentals are obtained;
    (7) Other tasks, e.g., reconciliation of charges on centrally billed 
accounts, processing ticket refunds.

    Note to Sec. 301-73.101: The government of the District of Columbia 
is excluded from collecting the data required by the Hotel/Motel Fire 
Safety Act, as amended.

[63 FR 15978, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-73.102  Must we require travelers to use a travel management system?

    Yes, starting January 1, 2001, to implement the Hotel/Motel Fire 
Safety Act, as amended (see 5 U.S.C. 5707c). Until that time, you should 
encourage your travelers to use the travel management system selected by 
you for all common carrier, lodging, and car rental arrangements. 
Beginning January 1, 2001, you must require travelers to use the travel 
management system selected by you.



Sec. 301-73.103  Are there any exceptions to this requirement?

    An agency head, or his/her designee, may exempt certain types of 
travel arrangements from the mandatory use of the travel management 
system. In certain situations, it may be impractical to make advance 
reservations, and therefore no reason exists to use a TMS.



          Subpart C--Contract Passenger Transportation Services



Sec. 301-73.200  Must we require our employees to use GSA's contract passenger transportation services program?

    Yes, if such services are available to your agency.



Sec. 301-73.201  What method of payment may be used for contract passenger transportation service?

    GSA individual Government contractor-issued travel charge card(s), 
or your agency centrally billed or other established account, or a GTR 
(when no other option is available or feasible).

[63 FR 15978, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-73.202  Can contract fares be used for personal travel?

    No.



                    SUBPART D--TRAVEL PAYMENT SYSTEM



Sec. 301-73.300  What is a travel payment system?

    A system to facilitate the payment of official travel and 
transportation expenses which includes, but is not limited to:
    (a) Issuance and maintenance of Government contractor-issued 
individually billed charge cards;
    (b) Establishment of centrally billed accounts for the purchase of 
travel and transportation services;
    (c) Issuance of travelers checks; and
    (d) Provision of automated-teller-machine (ATM) services worldwide.

[63 FR 15978, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-73.301  How do we obtain travel payment system services?

    You may participate in GSA's or another Federal agency's travel 
payment system services program or you may

[[Page 73]]

contract directly with a travel payment system service if your agency 
has contracting authority and you are not a mandatory user of GSA's 
charge card program.

    Note to Sec. 301-73.301: Under the new GSA charge card program 
effective November 30, 1998, it will be your responsibility to select 
the vendor that will be most beneficial to your agency's travel and 
transportation needs.



PART 301-74--CONFERENCE PLANNING--Table of Contents




Sec.
301-74.1  What is a conference?
301-74.2  What are ``conference costs''?
301-74.3  What are ``conference attendees' travel costs''?
301-74.4  What are ``conference attendees' time costs''?
301-74.5  Who must authorize employee attendance at conferences and the 
          Government sponsorship or funding, in whole or in part, of 
          conferences?
301-74.6  Are there any requirements for sponsoring or funding a 
          conference at a place of public accommodation?
301-74.7  May we waive the requirement?
301-74.8  What must be included in any advertisement or application form 
          for conference attendance?
301-74.9  What policies must we establish governing the selection of a 
          conference site?
301-74.10  What records must we maintain to document the selection of a 
          conference site?
301-74.11  What special rules apply when we conduct a conference in the 
          District of Columbia?
301-74.12  What policies and procedures must we establish to govern the 
          selection of conference attendees?
301-74.13  May we include conference administrative costs in an 
          employee's per diem allowance payment for attendance at a 
          conference?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15979, Apr. 1, 1998, unless otherwise noted.



Sec. 301-74.1  What is a conference?

    A meeting, retreat, seminar, symposium or event that involves 
attendee travel. The term also applies to training activities that are 
considered to be conferences under 5 CFR 410.404.



Sec. 301-74.2  What are ``conference costs''?

    Conference costs are all costs paid by the government for a 
conference, whether paid directly by agencies or reimbursed by agencies 
to travelers or others associated with the conference, e.g., speakers, 
contractors, etc. Such costs include, but are not limited to: travel to 
and from the conference, ground transportation, lodging, meals and 
incidental costs, meeting room and audiovisual costs, registration fees, 
speaker fees, other conference-related administrative fees, and the cost 
of employees' time spent at the conference and traveling to and from the 
conference.



Sec. 301-74.3  What are ``conference attendees' travel costs''?

    ``Conference attendees' travel costs'' are authorized transportation 
and per diem expenses incurred in attending a conference at Government 
expense.



Sec. 301-74.4  What are ``conference attendees' time costs''?

    ``Conference attendees' time costs'' are the costs of employee's 
time spent at a conference (including en route travel time during normal 
duty hours).



Sec. 301-74.5  Who must authorize employee attendance at conferences and the Government sponsorship or funding, in whole or in part, of conferences?

    A senior agency official, other than attendee.



Sec. 301-74.6  Are there any requirements for sponsoring or funding a conference at a place of public accommodation?

    Yes. When you sponsor or fund, in whole or in part, a conference at 
a place of public accommodation in the U.S., you must use a FEMA 
approved accommodation, except as provided in Sec. 301-74.7. This 
provision also applies:
    (a) To the government of the District of Columbia only when it 
expends Federal funds for a conference; and
    (b) To a non-Federal entity to which Government funds are provided 
for the conference.

[63 FR 15979, Apr. 1, 1998; 63 FR 35538, June 30, 1998]

[[Page 74]]



Sec. 301-74.7  May we waive the requirement?

    Yes, if the head of your agency makes a written determination on an 
individual case basis that waiver of the requirement to use FEMA 
approved accommodation is necessary in the public interest for a 
particular event. Your agency head may delegate this waiver authority to 
a senior agency official who is given all authority with respect to 
conferences sponsored or funded, in whole or in part, by your agency.



Sec. 301-74.8  What must be included in any advertisement or application form for conference attendance?

    Any advertisement or application for attendance at the conference 
must include notice that agencies are prohibited from using a non-FEMA 
approved place of public accommodation for conferences. In addition, any 
executive agency as defined in 5 U.S.C. 105 shall notify all non-Federal 
entities to which it provides federal funds of this prohibition.

[63 FR 15979, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-74.9  What policies must we establish governing the selection of a conference site?

    You must establish policies that will:
    (a) Minimize conference administrative costs, conference attendees' 
travel costs, and conference attendees' time costs; and
    (b) Maximize the use of Government-owned or Government provided 
conference facilities as much as possible.
    (c) Identify opportunities to save costs in selecting a particular 
conference site (e.g., through the availability of attractive and 
competitive rates during the off-season at a site having seasonal 
rates).



Sec. 301-74.10  What records must we maintain to document the selection of a conference site?

    For each conference you sponsor or fund, in whole or in part, that 
involves travel by 30 or more employees, you must maintain a record of 
the cost of each alternative conference site. You must make these 
records available for inspection by your Office of the Inspector General 
or other interested parties.



Sec. 301-74.11  What special rules apply when we conduct a conference in the District of Columbia?

    (a) In addition to the general rules provided in Sec. 301-74.6, the 
following special rules apply:
    (1) You may not directly procure lodging facilities in the District 
of Columbia without specific authorization and appropriation from 
Congress (see 40 U.S.C. 34); and
    (2) Any short-term conference meeting space you obtain in the 
District of Columbia must be procured under 41 CFR 101-17.101-4.
    (b) The provisions of paragraph (a) of this section do not prohibit 
payment of per diem to an employee authorized to obtain lodging in the 
District of Columbia while performing official business travel.



Sec. 301-74.12  What policies and procedures must we establish to govern the selection of conference attendees?

    You must establish polices that reduce the overall cost of attending 
a conference. The policies and procedures must:
    (a) Limit your agency's representation to the minimum number of 
attendees necessary to accomplish your agency's mission; and
    (b) Provide for the consideration of travel expenses when selecting 
attendees.



Sec. 301-74.13  May we include conference administrative costs in an employee's per diem allowance payment for attendance at a conference?

    No. Per diem is intended only to reimburse the attendee's 
subsistence expenses. You must pay conference administrative costs 
separately.



PART 301-75--PRE-EMPLOYMENT INTERVIEW TRAVEL--Table of Contents




                        Subpart A--General Rules

Sec.
301-75.1  What is the purpose of the allowance for pre-employment 
          interview travel expenses?
301-75.2  May we pay pre-employment interview travel expenses?
301-75.3  What governing policies and procedures must we establish 
          related to pre-employment interview travel?

[[Page 75]]

301-75.4  What other responsibilities do we have for pre-employment 
          interview travel?

                       Subpart B--Travel Expenses

301-75.100  Must we pay all of the interviewee's pre-employment 
          interview travel expenses?
301-75.101  What pre-employment interview travel expenses may we pay?
301-75.102  What pre-employment interview travel expenses are not 
          payable?
301-75.103  What are our responsibilities when we authorize an 
          interviewee to use common carrier transportation to perform 
          pre-employment interview travel?

     Subpart C--Obtaining Travel Services and Claiming Reimbursement

301-75.200  How will we pay for pre-employment interviewee travel 
          expenses?
301-75.201  May we allow the interviewee to use individual Government 
          contractor-issued charge cards for pre-employment interview 
          travel?
301-75.202  What must we do if the interviewee exchanges the ticket he 
          or she has been issued?
301-75.203  May we provide the interviewee with a travel advance?
301-75.204  May we use Government contractor-issued travelers checks to 
          pay for the interviewee's travel expenses?
301-75.205  Is the interviewee required to submit a travel claim to us?

    Authority: 5 U.S.C. 5707.

    Source: 63 FR 15980, Apr. 1, 1998, unless otherwise noted.



                        Subpart A--General Rules



Sec. 301-75.1  What is the purpose of the allowance for pre-employment interview travel expenses?

    To help you recruit highly qualified individuals.



Sec. 301-75.2  May we pay pre-employment interview travel expenses?

    Yes, if you determine it is in the best interest of the Government 
to do so. However, pre-employment travel expenses may not be authorized 
to offset or defray other expenses not allowable under this subpart.



Sec. 301-75.3  What governing policies and procedures must we establish related to pre-employment interview travel?

    You must establish policies and procedures governing:
    (a) When you will pay pre-employment interview travel expenses, 
including the criteria for determining which individuals or positions 
qualify for payment of such expenses;
    (b) Who will determine, in each individual case, that a person 
qualifies for pre-employment interview travel expenses; and
    (c) Who will determine what expenses you will pay for each 
individual interviewee.



Sec. 301-75.4  What other responsibilities do we have for pre-employment interview travel?

    You must:
    (a) Provide your interviewees with a list of FEMA approved 
accommodations in the vicinity of the interview, and encourage them to 
stay in an approved accommodation;
    (b) Inform the interviewee that he/she is responsible for excess 
cost and any additional expenses that he/she incurs for personal 
preference or convenience;
    (c) Inform the interviewee that the Government will not pay for 
excess costs resulting from circuitous routes, delays, or luxury 
accommodations or services unnecessary or unjustified in the performance 
of official business;
    (d) Assist the interviewee in preparing the travel claim;
    (e) Provide the interviewee with instructions on how to submit the 
claim; and
    (f) Inform the interviewee that he/she may subject himself/herself 
to criminal penalties if he or she knowingly presents a false, 
fictitious, or fraudulent travel claim 18 U.S.C. 287 and 1001.

[63 FR 15980, Apr. 1, 1998; 63 FR 35538, June 30, 1998]

[[Page 76]]



                       Subpart B--Travel Expenses



Sec. 301-75.100  Must we pay all of the interviewee's pre-employment interview travel expenses?

    If you decide to pay the interviewee per diem or common carrier 
transportation costs, you must pay the full amount of such cost to which 
the interviewee would be entitled if the interviewee were a Government 
employee traveling on official business.



Sec. 301-75.101  What pre-employment interview travel expenses may we pay?

    You may pay the following expenses:
    (a) Transportation expenses as provided in part 301-10 of this 
chapter;
    (b) Per diem expenses as provided in part 301-11 of this chapter;
    (c) Miscellaneous expenses as provided in part 301-12 of this 
chapter; and
    (d) Travel expenses of an individual with a disability or special 
need as provided in part 301-13 of this chapter.



Sec. 301-75.102  What pre-employment interview travel expenses are not payable?

    You may not pay expenses for:
    (a) Use of communication services for purposes other than 
communication directly related to travel arrangement for the Government 
interview.
    (b) Hire of a room at a hotel or other place to transact official 
business.



Sec. 301-75.103  What are our responsibilities when we authorize an interviewee to use common carrier transportation to perform pre-employment interview travel?

    You must provide the interviewee with one of the following:
    (a) A common carrier ticket;
    (b) A GTR; or
    (c) A point of contact with your travel management center to arrange 
the common carrier transportation. In this instance, you must notify the 
travel management center that the interviewee is authorized to receive a 
ticket for the trip;
    (d) Written instructions explaining your procedures and the 
liability of the interviewee for controlling and accounting for 
passenger transportation documents, if common carrier transportation is 
required;
    (e) A credit/refund address for any common carrier transportation 
provided for unused government furnished tickets.

[63 FR 15980, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



     Subpart C--Obtaining Travel Services and Claiming Reimbursement



Sec. 301-75.200  How will we pay for pre-employment interviewee travel expenses?

------------------------------------------------------------------------
             For                                You will
------------------------------------------------------------------------
Common carrier transportation  Bill the expenses to a centrally billed
 expenses other than local      or other agency established account or
 transportation.                provide the traveler with a GTR when no
                                other option is available or feasible.
Other expenses...............  Require payment by the interviewee and
                                reimburse the interviewee for allowable
                                travel expenses upon submission and
                                approval of his/her travel claim.
------------------------------------------------------------------------

[63 FR 15980, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-75.201  May we allow the interviewee to use individual Government contractor-issued charge cards for pre-employment interview travel?

    No.



Sec. 301-75.202  What must we do if the interviewee exchanges the ticket he or she has been issued?

------------------------------------------------------------------------
              If                      You will inform the traveler
------------------------------------------------------------------------
The new ticket is more         That he/she must pay the difference using
 expensive than the ticket      personal funds and he/she will not
 you provided.                  receive reimbursement for the extra
                                amount.
The new ticket is less         Provide the interviewee with a credit/
 expensive than the ticket      refund address by attaching a copy of
 you provided.                  the GTR, or some other document
                                containing this information, to either
                                the ticket or the travel authorization
                                as provided in 41 CFR 101-41.210.
------------------------------------------------------------------------


[[Page 77]]

[63 FR 15980, Apr. 1, 1998; 63 FR 35538, June 30, 1998]



Sec. 301-75.203  May we provide the interviewee with a travel advance?

    No.



Sec. 301-75.204  May we use Government contractor-issued travelers checks to pay for the interviewee's travel expenses?

    No.



Sec. 301-75.205  Is the interviewee required to submit a travel claim to us?

    No. Only if the interviewee wants to be reimbursed, then he or she 
must submit a travel claim in accordance with your agency procedures in 
order to receive reimbursement for pre-employment interview travel 
expense.

 Appendix A To Chapter 301--Prescribed Maximum Per Diem Rates for CONUS

    The maximum rates listed below are prescribed under part 301-11 of 
this chapter for reimbursement of per diem expenses incurred during 
official travel within CONUS (the continental United States). The amount 
shown in column (a) is the maximum that will be reimbursed for lodging 
expenses excluding taxes. The M&IE rate shown in column (b) is a fixed 
amount allowed for meals and incidental expenses covered by per diem. 
The per diem payment calculated in accordance with part 301-11 of this 
chapter for lodging expenses plus the M&IE rate may not exceed the 
maximum per diem rate shown in column (c). Seasonal rates apply during 
the periods indicated.
    It is the policy of the Government, as reflected in the Hotel Motel 
Fire Safety Act of 1990 (Pub. L. 101-391, September 25, 1990 as amended 
by Pub. L. 105-85, November 18, 1997), referred to as ``the Act'' in 
this paragraph, to save lives and protect property by promoting fire 
safety in hotels, motels, and all places of public accommodation 
affecting commerce. In furtherance of the Act's goals, employees are 
encouraged to stay in a facility which is fire-safe, i.e., an approved 
accommodation, when commercial lodging is required. Lodgings that meet 
the Government requirements are listed on the U.S. Fire Administration's 
Internet site at http://www.usfa.fema.gov/hotel/index.htm.
    Note: Major changes in the coverage of per diem rates effective in 
this amendment are:
     Lodging rates do not include any taxes. They are now room 
rates only.
     Actual costs paid for lodging taxes may be reimbursed to 
the traveler as a miscellaneous expense (see part 301-11).
     Additional seasons (up to four) have been added where 
appropriate.
     There may be more than one rate within a county now. Please 
read the tables carefully.
     Many previously combined locations are now shown separately 
with different rates (e.g., Alexandria, Arlington, Montgomery County, 
Prince Georges County, Fairfax County, and Loudoun County, are now 
listed separately from Washington, DC).
     There is one new M&IE tier: $46.

[[Page 78]]



----------------------------------------------------------------------------------------------------------------
                                                                     Maximum
                                                                     lodging                         Maximum per
                                      County and/or other defined     amount         M&IE rate        diem rate
   Per diem locality: key city \1\          location \2\ \3\        (room rate   +      (b)       =    \4\ (c)
                                                                     only--no
                                                                    taxes) (a)
                                        .........................          (a)              (b)              (c)
----------------------------------------------------------------------------------------------------------------
CONUS, Standard rate:
    (Applies to all locations within  ...........................          $50              $30              $80
     CONUS not specifically listed
     below or encompassed by the
     boundary definition of a listed
     point. However, the standard
     CONUS rate applies to all
     locations within CONUS,
     including those defined below,
     for certain relocation
     subsistence allowances. See
     parts 302-2, 302-4, and 302-5
     of this subtitle.).
ALABAMA
    Birmingham......................  Jefferson..................           59               38               97
    Gulf Shores.....................  Baldwin....................  ...........      ...........      ...........
        (May 1-September 30)........  ...........................          116               34              150
        (October 1-April 30)........  ...........................           50               34               84
    Huntsville......................  Madison....................           58               38               96
    Mobile..........................  Mobile.....................           50               34               84
    Montgomery......................  Montgomery.................           51               38               89
ARIZONA
    Casa Grande.....................  Pinal......................  ...........      ...........      ...........
        (January 1-April 30)........  ...........................           80               34              114
        (May 1-December 31).........  ...........................           50               34               84
    Chinle..........................  Apache.....................  ...........      ...........      ...........
        (April 1-October 31)........  ...........................           80               34              114
        (November 1-March 31).......  ...........................           59               34               93
    Flagstaff.......................  All points in Coconino       ...........      ...........      ...........
                                       County not covered under
                                       Grand Canyon per diem area.
        (April 1-October 31)........  ...........................           67               34              101
        (November 1-March 31).......  ...........................           50               34               84
    Grand Canyon....................  All points in the Grand               94               42              136
                                       Canyon National Park and
                                       Kaibab National Forest
                                       within Coconino County.
    Kayenta.........................  Navajo.....................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           92               30              122
        (October 1-May 31)..........  ...........................           50               30               80
    Phoenix.........................  Maricopa (except             ...........      ...........      ...........
                                       Scottsdale).
        (January 1-April 30)........  ...........................          106               38              144
        (May 1-August 31)...........  ...........................           62               38              100
        (September 1-December 31)...  ...........................           86               38              124
    Prescott........................  Yavapai....................           50               38               88
    Scottsdale......................  City limits of Scottsdale    ...........      ...........      ...........
                                       (see Maricopa County).
        (January 1-April 30)........  ...........................          107               42              149
        (May 1-August 31)...........  ...........................           56               42               98
        (September 1-December 31)...  ...........................           79               42              121
    Tucson..........................  Pima County; Davis-Monthan   ...........      ...........      ...........
                                       AFB.
        (January 1-May 31)..........  ...........................           79               38              117

[[Page 79]]

 
        (June 1-December 31)........  ...........................           58               38               96
    Yuma............................  Yuma.......................           52               34               86
ARKANSAS
    Little Rock.....................  Pulaski....................           55               34               89
CALIFORNIA
    Barstow.........................  City limits of Barstow.....           58               34               92
    Bridgeport......................  Mono (except Mammoth Lakes)  ...........      ...........      ...........
        (April 1-October 31)........  ...........................           66               42              108
        (November 1-March 31).......  ...........................           53               42               95
    Clearlake.......................  Lake.......................  ...........      ...........      ...........
        (April 1-September 30)......  ...........................           59               38               97
        (October 1-March 31)........  ...........................           50               38               88
    Contra Costa County.............  Contra Costa County........           69               42              111
    Death Valley....................  Inyo.......................           85               46              131
    Eureka..........................  Humboldt...................  ...........      ...........      ...........
        (May 1-September 30)........  ...........................           59               38               97
        (October 1-April 30)........  ...........................           50               38               88
    Fresno..........................  Fresno.....................           53               38               91
    Gualala.........................  City limits of Gualala (see          114               38              152
                                       Mendocino County).
    Kern County.....................  Kern County................           59               38               97
    Los Angeles.....................  Los Angeles; Edwards AFB;             95               46              141
                                       Naval Weapons Center and
                                       Ordnance Test Station,
                                       China Lake.
    Madera..........................  Madera (except Oakhurst)...           50               34               84
    Mammoth Lakes...................  City limits of Mammoth       ...........      ...........      ...........
                                       Lakes (see Mono County).
        (November 1-April 30).......  ...........................           85               46              131
        (May 1-October 31)..........  ...........................           62               46              108
    Marin County....................  Marin County...............           82               42              124
    Merced..........................  Merced.....................           58               38               96
    Modesto.........................  Stanislaus.................           58               34               92
    Monterey........................  Monterey...................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           94               42              136
        (November 1-May 31).........  ...........................           71               42              113
    Napa............................  Napa.......................  ...........      ...........      ...........
        (April 1-October 31)........  ...........................           98               42              140
        (November 1-March 31).......  ...........................           75               42              117
    Oakhurst........................  City limits of Oakhurst               76               38              114
                                       (except Madera).
    Oakland.........................  Alameda....................           93               38              131
    Ontario.........................  San Bernardino (except                55               38               93
                                       Barstow).
    Orange County...................  Orange County..............           75               46              121
    Palm Springs....................  Riverside..................  ...........      ...........      ...........
        (January 1-May 31)..........  ...........................           73               42              115
        (June 1-August 31)..........  ...........................           50               42               92
        (September 1-December 31)...  ...........................           55               42               97
    Palo Alto.......................  City limits of Palo Alto             115               42              157
                                       (see Santa Clara County).
    Point Arena.....................  Mendocino (except Gualala).          100               38              138
    Redding.........................  Shasta.....................           52               38               90
    Redwood City....................  City limits of Redwood City           94               42              136
                                       (see San Mateo County).
    Sacramento......................  Sacramento.................           79               42              121
    San Diego.......................  San Diego..................           89               46              135
    San Francisco...................  San Francisco..............          129               46              175

[[Page 80]]

 
    San Jose........................  Santa Clara (except Palo              99               46              145
                                       Alto and Sunnyvale).
    San Luis Obispo.................  San Luis Obispo............           54               38               92
    San Mateo.......................  San Mateo (except Redwood             74               42              116
                                       City).
    Santa Barbara...................  Santa Barbara..............  ...........      ...........      ...........
        (June 1-September 30).......  ...........................          110               38              148
        (October 1-May 31)..........  ...........................           92               38              130
    Santa Cruz......................  Santa Cruz.................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           75               42              117
        (October 1-May 31)..........  ...........................           55               42               97
    Santa Rosa......................  Sonoma.....................           67               42              109
    South Lake Tahoe................  El Dorado (see also                  108               42              150
                                       Stateline, NV).
    Stockton........................  San Joaquin................           50               38               88
    Sunnyvale.......................  City limits of Sunnyvale             116               42              158
                                       (see Santa Clara County).
    Tahoe City......................  Placer.....................           86               42              128
    Ventura County..................  Ventura County.............           99               38              137
    Victorville.....................  City limits of Victorville.           60               34               94
    Visalia.........................  Tulare.....................           58               38               96
    West Sacramento.................  Yolo.......................           64               30               94
    Yosemite Nat'l Park.............  Mariposa...................  ...........      ...........      ...........
        (April 1-October 31)........  ...........................          189               46              235
        (November 1-March 31).......  ...........................           79               46              125
COLORADO
    Adams County....................  Adams County...............           73               38              111
    Arapahoe County.................  Arapahoe County............           83               38              121
    Aspen...........................  Pitkin.....................
        (January 1-March 31)........  ...........................          163               46              209
        (April 1-May 31)............  ...........................           68               46              114
        (June 1-December 31)........  ...........................          140               46              186
    Boulder.........................  Boulder....................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           74               42              116
        (November 1-April 30).......  ...........................           64               42              106
    Colorado Springs................  El Paso....................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           73               38              111
        (November 1-April 30).......  ...........................           58               38               96
    Cortez..........................  Montezuma..................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           64               34               98
        (October 1-May 31)..........  50.........................               34               84
    Denver..........................  Denver.....................           83               42              125
    Durango.........................  La Plata...................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           84               38              122
        (November 1-May 31).........  ...........................           54               38               92
    Fort Collins....................  Larimer (except Loveland)..  ...........      ...........      ...........

[[Page 81]]

 
        (May 1-September 30)........  ...........................           53               34               87
        (October 1-April 30)........  ...........................           50               34               84
    Glenwood Springs................  Garfield...................           50               38               88
    Gunnison........................  Gunnison...................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           69               34              103
        (October 1-May 31)..........  ...........................           50               34               84
    Jefferson County................  Jefferson County...........           69               34              103
    Loveland........................  City limits of Loveland      ...........      ...........      ...........
                                       (see Larimer County).
        (April 1-September 30)......  ...........................           65               30               95
        (October 1-March 31)........  ...........................           55               30               85
    Montrose........................  Montrose...................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           59               34               93
        (October 1-May 31)..........  ...........................           50               34               84
    Pueblo..........................  Pueblo.....................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           75               34              109
        (October 1-May 31)..........  ...........................           67               34              101
    Silverthorne/Keystone...........  Summit.....................  ...........      ...........      ...........
        (January 1-April 30)........  ...........................           81               38              119
        (May 1-December 31).........  ...........................           62               38              100
    Steamboat Springs...............  Routt......................  ...........      ...........      ...........
        (December 1-March 31).......  ...........................           59               38               97
        (April 1-November 30).......  ...........................           50               38               88
    Telluride.......................  San Miguel.................
        (November 1-March 31).......  ...........................          117               46              163
        (April 1-October 31)........  ...........................           75               46              121
    Trinidad........................  Las Animas.................
        (June 1-October 31).........  ...........................           62               30               92
        (November 1-May 31).........  ...........................           50               30               80
    Vail............................  Eagle......................  ...........      ...........      ...........
        (November 1-March 31).......  ...........................          183               46              229
        (April 1-May 31)............  ...........................          104               46              150
        (June 1-October 31).........  ...........................          106               46              152
CONNECTICUT
    Bridgeport......................  City limits of Bridgeport             85               34              119
                                       (see Fairfield County).
    Danbury.........................  Fairfield (except                     77               38              115
                                       Bridgeport).
    Groton..........................  New London (except New                65               30               95
                                       London).
    Hartford........................  Hartford...................           85               42              127
    Lakeville.......................  Litchfield (except                    85               38              123
                                       Salisbury).
    Middlesex County................  Middlesex County...........           50               34               84
    New Haven.......................  New Haven..................           70               38              108
    New London......................  City limits of New London             93               34              127
                                       (see New London County).
    Putnam/Danielson................  Windham....................           56               30               86
    Salisbury.......................  City limits of Salisbury              95               46              141
                                       (see Litchfield County).
    Vernon..........................  Tolland....................           56               34               90
DELAWARE
    Dover...........................  Kent.......................           64               34               98
    Lewes...........................  Sussex.....................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           73               42              115
        (September 1-May 31)........  ...........................           50               42               92
    Wilmington......................  New Castle.................           93               34              127

[[Page 82]]

 
DISTRICT OF COLUMBIA
    Washington, DC..................  District of Columbia.......          115               46              161
FLORIDA
    Altamonte Springs...............  Seminole...................           71               38              109
    Boca Raton......................  City limits of Boca Raton    ...........      ...........      ...........
                                       (see Palm Beach County).
        (January 1-April 30)........  ...........................          105               38              143
        (May 1-December 31).........  ...........................           69               38              107
    Bradenton.......................  Manatee....................  ...........      ...........      ...........
        (January 1-May 31)..........  ...........................           52               34               86
        (June 1-December 31)........  ...........................           50               34               84
    Cocoa Beach.....................  Brevard....................           77               34              111
    Daytona Beach...................  Volusia....................  ...........      ...........      ...........
        (February 1-August 31)......  ...........................           64               38              102
        (September 1-January 31)....  ...........................           54               38               92
    Delray Beach....................  City limits of Delray Beach  ...........      ...........      ...........
                                       (see Palm Beach County).
        (November 1-March 31).......  ...........................          239               42              281
        (April 1-October 31)........  ...........................           67               42              109
    Fort Lauderdale.................  Broward....................  ...........      ...........      ...........
        (December 1-April 30).......  ...........................           99               42              141
        (May 1-November 30).........  ...........................           63               42              105
    Fort Myers......................  Lee........................  ...........      ...........      ...........
        (January 1-April 30)........  ...........................           89               42              131
        (May 1-December 31).........  ...........................           50               42               92
    Fort Walton Beach...............  Okaloosa...................  ...........      ...........      ...........
        (May 1-August 31)...........  ...........................           61               38               99
        (September 1-April 30)......  ...........................           68               38              106
    Gainesville.....................  Alachua....................           61               34               95
    Gulf Breeze.....................  Santa Rosa.................           61               38               99
    Jacksonville....................  Duval County; Naval Station           63               34               97
                                       Mayport.
    Jupiter.........................  City limits of Jupiter (see  ...........      ...........      ...........
                                       Palm Beach County).
        (January 1-April 30)........  ...........................          126               34              160
        (May 1-December 31).........  ...........................           59               34               93
    Key West........................  Monroe.....................  ...........      ...........      ...........
        (December 1-April 30).......  ...........................          143               46              189
        (May 1-November 30).........  ...........................           95               46              141
    Kissimmee.......................  Osceola....................  ...........      ...........      ...........
        (February 1-April 30).......  ...........................           65               34               99
        (May 1-January 31)..........  ...........................           50               34               84
    Lakeland........................  Polk.......................  ...........      ...........      ...........
        (January 1-April 30)........  ...........................           55               34               89
        (May 1-December 31).........  ...........................           50               34               84
    Miami...........................  Dade.......................  ...........      ...........      ...........

[[Page 83]]

 
        (January 1-April 30)........  ...........................           75               42              117
        (May 1-December 31).........  ...........................           71               42              113
    Naples..........................  Collier....................  ...........      ...........      ...........
        (December 1-April 30).......  ...........................           94               38              132
        (May 1-November 30).........  ...........................           53               38               91
    Orlando.........................  Orange.....................           75               42              117
    Palm Beach......................  City limits of Palm Beach    ...........      ...........      ...........
                                       (see Palm Beach County).
        (January 1-April 30)........  ...........................          116               46              162
        (May 1-December 31).........  ...........................           79               46              125
    Palm Beach Gardens..............  City limits of Palm Beach             69               38              107
                                       Gardens.
    Palm Beach Shores...............  Palm Beach (except Jupiter,  ...........      ...........      ...........
                                       Palm Beach, Delray Beach,
                                       West Palm Beach, Boca
                                       Raton, and Singer Island).
        (January 1-April 30)........  ...........................           85               38              123
        (May 1-December 31).........  ...........................           52               38               90
    Panama City.....................  Bay........................  ...........      ...........      ...........
        (May 1-August 31)...........  ...........................           60               38               98
        (September 1-April 30)......  ...........................           50               38               88
    Pensacola.......................  Escambia...................           52               34               86
    Punta Gorda.....................  Charlotte..................  ...........      ...........      ...........
        (January 1-April 30)........  ...........................           65               38              103
        (May 1-December 31).........  ...........................           50               38               88
    St. Augustine...................  St. Johns..................  ...........      ...........      ...........
        (February 1-August 31)......  ...........................           58               38               96
        (September 1-January 31)....  ...........................           50               38               88
    St. Petersburg/Tampa............  Pinellas and Hillsborough..
        (January 1-April 30)........  105........................           38                               143
    (May 1-December 31).............  86.........................           38                               124
    Sarasota........................  Sarasota...................  ...........      ...........      ...........
        (January 1-May 31)..........  ...........................           94               38              132
        (June 1-December 31)........  ...........................           53               38               91
    Singer Island...................  Singer Island (except Palm   ...........      ...........      ...........
                                       Beach Shores and also see
                                       Palm Beach County).
        (January 1-April 30)........  ...........................          121               38              159
        (May 1-Decemer 31)..........  ...........................           67               38              105
    Stuart..........................  Martin.....................  ...........      ...........      ...........
        (January 1-April 30)........  ...........................           62               38              100
        (May 1-December 31).........  ...........................           55               38               93
    Tallahassee.....................  Leon.......................           65               34               99
    Tampa...........................  Hillsborough...............  ...........      ...........      ...........
        (January 1-April 30)........  ...........................          103               38              141
        (May 1-December 31).........  ...........................           81               38              119
    Vero Beach......................  Indian River...............  ...........      ...........      ...........
        (February 1-April 30).......  ...........................           72               38              110
        (May 1-January 31)..........  ...........................           50               38               88
    West Palm Beach.................  City limits of West Palm     ...........      ...........      ...........
                                       Beach (see Palm Beach
                                       County).
        (January 1-April 30)........  ...........................           81               38              119
        (May 1-December 31).........  ...........................           55               38               93
GEORGIA
    Albany..........................  Dougherty..................           57               34               91
    Athens..........................  Clarke.....................           51               34               85

[[Page 84]]

 
    Atlanta.........................  Fulton.....................           90               38              128
    Augusta.........................  Richmond...................           55               38               93
    Cobb County.....................  Cobb County................           78               34              112
    Columbus........................  Muscogee...................           56               34               90
    Conyers.........................  Rockdale...................           65               34               99
    DeKalb County...................  DeKalb County..............           78               34              112
    Gwinnett County.................  Gwinnett County............           84               30              114
    Macon...........................  Bibb.......................           51               34               85
    Savannah........................  Chatham....................           63               38              101
    Warner Robins...................  Houston....................           50               34               84
IDAHO
    Boise...........................  Ada........................           55               38               93
    Coeur d'Alene...................  Kootenai...................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           56               34               90
        (October 1-May 31)..........  ...........................           50               34               84
    Ketchum.........................  Blaine (except Sun Valley).           58               42              100
    McCall..........................  Valley.....................           59               38               97
    Stanley.........................  Custer.....................           50               38               88
    Sun Valley......................  City limits of Sun Valley
                                       (see Blaine County).
        (June 1-September 30).......  ...........................          164               42              206
        (April 1-May 31)............  ...........................          124               42              166
        (October 1-March 31)........  ...........................           89               42              131
ILLINOIS
    Champaign/Urbana................  Champaign..................           50               34               84
    Chicago.........................  Cook.......................          104               46              150
    DeCatur.........................  Macon......................           50               34               84
    Du Page County..................  Du Page County.............           89               38              127
    Lake County.....................  Lake County................          108               42              150
    Peoria..........................  Peoria.....................           50               38               88
    Rock Island.....................  Rock Island................           59               30               89
    Rockford........................  Winnebago..................           55               34               89
    Springfield.....................  Sangamon...................           51               38               89
INDIANA
    Bloomington/Crane...............  Monroe and Martin..........           50               34               84
    Carmel..........................  Hamilton...................           65               38              103
    Fort Wayne......................  Allen......................           52               34               86
    Indianapolis....................  Marion County; Fort                   70               42              112
                                       Benjamin Harrison.
    Michigan City...................  La Porte...................           50               34               84
    Muncie..........................  Delaware...................           50               34               84
    Nashville.......................  Brown......................
        (June 1-October 31).........  ...........................           75               38              113
        (November 1-May 31).........  ...........................           50               38               88

[[Page 85]]

 
    South Bend......................  St. Joseph.................           58               34               92
    Valparaiso/Burlington Beach.....  Porter.....................           69               34              103
IOWA
    Cedar Rapids....................  Linn.......................           52               34               86
    Davenport/Bettendorf............  Scott......................           55               34               89
    Des Moines......................  Polk.......................           67               34              101
KANSAS
    Kansas City.....................  Wyandotte (see also Kansas            51               30               81
                                       City, MO).
    Overland Park...................  Johnson....................           78               38              116
    Wichita.........................  Sedgwick...................           58               38               96
KENTUCKY
    Covington.......................  Kenton.....................           80               38              118
    Florence........................  Boone......................           60               34               94
    Lexington.......................  Fayette....................           55               34               89
    Louisville......................  Jefferson..................           60               38               98
LOUISIANA
    Baton Rouge.....................  East Baton Rouge Parish....           59               38               97
    Bossier City....................  Bossier Parish.............           54               34               88
    Gonzales........................  Ascension Parish...........           55               34               89
    Lake Charles....................  Calcasieu Parish...........           77               34              111
    New Orleans.....................  City limits of New Orleans.           88               42              130
    Opelouses.......................  St. Landry.................           55               30               85
    Slidell.........................  St. Tammany................           55               34               89
    St. Francisville................  West Feliciana.............           50               38               88
MAINE
    Bangor..........................  Penobscot..................           56               30               86
    Bar Harbor......................  Hancock....................  ...........      ...........      ...........
        (July 1-August 31)..........  ...........................          139               38              177
        (September 1-June 30).......  ...........................          119               38              157
    Bath............................  Sagadahoc..................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           57               34               91
        (October 1-May 31)..........  ...........................           50               34               84
    Kennebunk.......................  York.......................  ...........      ...........      ...........
        (July 1-August 31)..........  ...........................           96               38              134
        (September 1-June 30).......  ...........................           65               38              103
    Kittery.........................  Portsmouth Naval Shipyard    ...........      ...........      ...........
                                       (see York County).
        (May 1-October 31)..........  ...........................           70               34              104
        (November 1-April 30).......  ...........................           50               34               84
    Portland........................  Cumberland.................  ...........      ...........      ...........
        (July 1-October 31).........  ...........................           82               38              120
        (November 1-June 30)........  ...........................           58               38               96
    Rockport........................  Knox.......................  ...........      ...........      ...........
        (July 1-August 31)..........  ...........................           90               42              132
        (September 1-June 30).......  ...........................           55               42               97
    Wiscasset.......................  Lincoln....................           59               38               97
MARYLAND
    Annapolis.......................  Anne Arundel...............           90               42              132
    Baltimore.......................  Baltimore..................          110               42              152
    Columbia........................  Howard.....................           89               42              131
    Easton..........................  Talbot.....................           69               34              103

[[Page 86]]

 
    Frederick.......................  Frederick..................           53               38               91
    Grasonville.....................  Queen Annes................           56               38               94
    Hagerstown......................  Washington.................           56               34               90
    Harford County..................  Harford County.............           55               38               93
    Lexington Park/Leonardtown/Lusby  St. Mary's.................           59               34               93
    Montgomery County...............  Montgomery County..........          115               38              153
    Ocean City......................  Worcester..................  ...........      ...........      ...........
        (April 1-August 31).........  ...........................          129               46              175
        (September 1-March 31)......  ...........................           52               46               98
    Prince Georges County...........  Prince Georges County......          109               38              147
    Salisbury.......................  Wicomico...................           55               34               89
    St. Michaels....................  City limits of St. Michaels          100               42              142
MASSACHUSETTS
    Andover.........................  Essex......................           83               38              121
    Boston..........................  Suffolk....................          105               46              151
    Cambridge.......................  Middlesex County...........          109               46              155
    Falmouth........................  City limits of Falmouth....          105               38              143
    Greenfield......................  Franklin...................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           55               30               85
        (November 1-April 30).......  ...........................           50               30               80
    Hyannis.........................  Barnstable                   ...........      ...........      ...........
        (July 1-September 30).......  ...........................           94               38              132
        (October 1-June 30).........  ...........................           72               38              110
    Martha's Vineyard...............  Dukes
        (June 1-September 30).......  ...........................          159               46              205
        (October 1-May 31)..........  ...........................           92               46              138
    Nantucket.......................  Nantucket
        (June 1-September 30).......  ...........................           90               46              136
        (October 1-May 31)..........  ...........................           85               46              131
    New Bedford.....................  City limits of New Bedford            65               34               99
                                       (see Bristol County).
    Northampton.....................  Hampshire..................           68               34              102
    Pittsfield......................  Berkshire..................           56               38               94
    Plymouth........................  Plymouth...................
        (June 1-October 31).........  ...........................           87               34              121
        (November 1-May 31).........  ...........................           56               34               90
    Quincy..........................  Norfolk....................           74               38              112
    Springfield.....................  Hampden....................           61               34               95
    Taunton.........................  Bristol (except New                   58               30               88
                                       Bedford).
    Worcester.......................  Worcester..................           79               34              113
MICHIGAN
    Ann Arbor.......................  Washtenaw..................           70               38              108
    Auburn..........................  Bay........................           59               38               97

[[Page 87]]

 
    Charlevoix......................  Charlevoix.................  ...........      ...........      ...........
        (July 1-September 30).......  ...........................          125               38              163
        (October 1-June 30).........  ...........................           56               38               94
    Detroit.........................  Wayne......................           77               46              123
    East Lansing....................  City limits of East Lansing           72               38              110
                                       (see Ingham County).
    Flint...........................  Genesee....................           50               34               84
Frankenmuth.........................  Saginaw....................           64               34               98
    Frankfort.......................  Benzie                       ...........      ...........      ...........
        (June 1-September 30).......  ...........................           95               34              129
        (October 1-May 31)..........  ...........................           63               34               97
    Gaylord.........................  Otsego.....................           55               38               93
    Grand Rapids....................  Kent.......................           59               34               93
    Grayling........................  Crawford                     ...........      ...........      ...........
        (April 1-November 30).......  ...........................           59               34               93
        (December 1-March 31).......  ...........................           50               34               84
    Holland.........................  Ottawa
        (May 1-September 30)........  ...........................           72               34              106
        (October 1-April 30)........  ...........................           64               34               98
    Lansing.........................  Ingham (except East                   56               34               90
                                       Lansing).
    Leland..........................  Leelanau                     ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           75               34              109
        (September 1-May 31)........  ...........................           60               34               94
    Mackinac Island.................  Mackinac...................          140               46              186
    Manistee........................  Manistee                     ...........      ...........      ...........
        (June 1-September 30).......  ...........................           62               30               92
        (October 1-May 31)..........  ...........................           50               30               80
    Midland.........................  Midland....................           59               34               93
    Mount Pleasant..................  Isabella...................           71               34              105
    Petoskey........................  Emmet......................           65               38              103
    Pontiac.........................  City limits of Pontiac (see           93               34              127
                                       Oakland County).
    Sault Ste Marie.................  Chippewa...................           65               34               99
    South Haven.....................  Van Buren..................           50               34               84
    Traverse City...................  Grand Traverse.............  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           97               42              139
        (October 1-May 31)..........  ...........................           60               42              102
    Troy............................  Oakland (except Pontiac)...           84               38              122
    Warren..........................  Macomb.....................           62               34               96
MINNESOTA
    Anoka County....................  Anoka County...............           50               34               84
    Dakota County...................  Dakota County..............           75               34              109
    Duluth..........................  St. Louis..................           58               42              100
    Minneapolis/St. Paul............  Hennepin County and Fort              85               46              131
                                       Snelling Military
                                       Reservation and Navy
                                       Astronautics Group
                                       (Detachment BRAVO),
                                       Rosemount; and Ramsey
                                       County.
    Rochester.......................  Olmsted....................           69               34              103
    St. Paul........................  Ramsey.....................           64               38              102
MISSISSIPPI
    Bay St. Louis...................  Hancock....................           68               38              106
    Biloxi..........................  City limits of Biloxi (see            72               38              110
                                       Harrison County).
    Gulfport........................  Harrison (except Biloxi)...  ...........      ...........      ...........

[[Page 88]]

 
        (May 1-August 31)...........  ...........................           60               34               94
        (September 1-April 30)......  ...........................           53               34               87
    Jackson.........................  Hinds......................           59               34               93
    Pascagoula......................  Jackson....................           50               34               84
    Ridgeland.......................  Madison....................           51               38               89
    Robinsonville...................  Tunica.....................           55               34               89
    Vicksburg.......................  Warren.....................           50               34               84
MISSOURI
    Branson.........................  Taney......................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           60               34               94
        (October 1-May 31)..........  ...........................           50               34               84
    Cape Girardeau..................  Cape Girardeau.............           51               34               85
    Clay County.....................  Clay.......................           82               30              112
    Hannibal........................  Marion.....................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           54               30               84
        (October 1-May 31)..........  ...........................           50               30               80
    Jefferson City..................  Cole.......................           52               34               86
    Kansas City.....................  Jackson (see also Kansas              85               42              127
                                       City, KS).
    Lake Ozark......................  Camden.....................           50               34               84
    Osage Beach.....................  City limits of Osage Beach   ...........      ...........      ...........
                                       (see Camden County).
        (June 1-September 30).......  ...........................           64               34               98
        (October 1-May 31)..........  ...........................           50               34               84
    Platte County...................  Platte County..............           65               34               99
    St. Charles County..............  St. Charles County.........           51               34               85
    St. Louis.......................  St. Louis..................           66               46              112
MONTANA
    Polson/Kalispell................  Lake/Flathead..............  ...........      ...........      ...........
        (May 1-September 30)........  ...........................           54               34               88
        (October 1-April 30)........  ...........................           50               34               84
    West Yellowstone Park...........  Gallatin...................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           64               34               98
        (November 1-April 30).......  ...........................           60               34               94
NEBRASKA
    Lincoln.........................  Lancaster..................           50               34               84
    Omaha...........................  Douglas....................           55               38               93
NEVADA
    Elko............................  All points in Elko County             52               30               82
                                       excluding Wendover.
    Incline Village.................  All points in the Northern   ...........      ...........      ...........
                                       Lake Tahoe area within
                                       Washoe County.
        (June 1-September 30).......  ...........................           94               38              132
        (October 1-May 31)..........  ...........................           74               38              112
    Las Vegas.......................  Clark County; Nellis AFB...           55               38               93

[[Page 89]]

 
    Reno............................  All points in Washoe County           50               38               88
                                       not covered under Incline
                                       Village per diem locality.
    Stateline.......................  Douglas (see also South              108               42              150
                                       Lake Tahoe, CA).
    Winnemucca......................  Humboldt...................           54               34               88
NEW HAMPSHIRE
    Concord.........................  Merrimack..................           57               34               91
    Conway..........................  Carroll....................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           90               38              128
        (November 1-May 31).........  ...........................           50               38               88
    Durham..........................  Strafford..................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           71               30              101
        (November 1-April 30).......  ...........................           63               30               93
    Hanover.........................  Grafton....................
        (June 1-October 31).........  ...........................           96               42              138
        (November 1-May 31).........  ...........................           59               42              101
    Laconia.........................  Belknap....................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           65               34               99
        (November 1-May 31).........  ...........................           55               34               89
    Manchester......................  Hillsborough...............           78               34              112
    Portsmouth/Newington............  Rockingham County; Pease     ...........      ...........      ...........
                                       AFB.
        (June 1-October 31).........  ...........................           75               42              117
        (November 1-May 31).........  ...........................           59               42              101
    Sullivan County.................  Sullivan County............           50               34               84
NEW JERSEY
    Atlantic City...................  Atlantic...................  ...........      ...........      ...........
        (July 1-August 31)..........  ...........................           98               42              140
        (September 1-November 30)...  ...........................           76               42              118
        (December 1-April 30).......  ...........................           65               42              107
        (May 1-June 30).............  ...........................           79               42              121
    Bergen County...................  Bergen County..............           94               38              132
    Cape May........................  Cape May (except Ocean       ...........      ...........      ...........
                                       City).
        (June 1-September 30).......  ...........................          132               42              174
        (October 1-May 31)..........  ...........................           80               42              122
    Cherry Hill/Camden/Moorestown...  Camden/ Burlington.........           74               42              116
    Eatontown.......................  Monmouth County; Fort                 84               38              122
                                       Monmouth.
    Edison..........................  Middlesex (except                     61               34               95
                                       Piscataway).
    Flemington......................  Hunterdon..................           74               34              108
    Freehold........................  City limits of Freehold....  ...........      ...........      ...........
        (May 1-September 30)........  ...........................           95               34              129
        (October 1-April 30)........  ...........................           75               34              109
    Hudson County...................  Hudson County..............           99               38              137
    Millville.......................  Cumberland.................           51               38               89
    Newark..........................  Essex......................           94               42              136
    Ocean City......................  City limits of Ocean City    ...........      ...........      ...........
                                       (see Cape May County).
        (June 1-August 31)..........  ...........................          215               38              253
        (September 1-May 31)........  ...........................           80               38              118
    Parisippany/Dover...............  Morris County; Picatinny              80               38              118
                                       Arsenal.
    Passaic County..................  Passaic County.............           95               38              133
    Piscataway......................  City limits of Piscataway..          129               38              167
    Princeton.......................  City limits of Princeton             107               42              149
                                       (see Mercer County).

[[Page 90]]

 
    Tom's River.....................  Ocean
        (June 1-September 30).......    .........................           69               38              107
        (October 1-May 31)..........    .........................           50               38               88
    Trenton.........................  Mercer (except Princeton)..           84               38              122
    Union County....................  Union County...............          125               38              163
NEW MEXICO
    Albuquerque.....................  Bernalillo.................           60               38               98
    Cloudcroft......................  Otero......................           74               30              104
    Los Alamos......................  Los Alamos.................           71               34              105
    Santa Fe........................  Santa Fe...................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           85               46              131
        (November 1-April 30).......  ...........................           78               46              124
    Taos............................  Taos.......................           63               34               97
NEW YORK
    Albany..........................  Albany.....................           68               42              110
    Batavia.........................  Genesee....................           57               34               91
    Binghamton......................  Broome.....................           50               38               88
    The Bronx.......................  The Bronx..................          159               46              205
    Brooklyn........................  Brooklyn...................          159               46              205
    Buffalo.........................  Erie.......................           78               42              120
    Corning.........................  Steuben....................           54               38               92
    Elmira..........................  Chemung....................           50               34               84
    Glens Falls.....................  Warren.....................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           74               34              108
        (November 1-May 31).........  ...........................           50               34               84
    Great Neck......................  The part of Nassau County            190               42              232
                                       defined as North of the
                                       Southern States Parkway
                                       (see Nassau County).
    Ithaca..........................  Tompkins...................           50               34               84
    Kingston........................  Ulster.....................           51               38               89
    Lake Placid.....................  Essex......................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           80               38              118
        (November 1-May 31).........  ...........................           59               38               97
    Manhattan.......................  Manhattan..................          195               46              241
    Nassau County...................  That part of Nassau County           120               38              158
                                       not defined as north of
                                       the Southern States
                                       Parkway (see Great Neck).
    Niagara Falls...................  Niagara....................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           65               34               99
        (November 1-May 31).........  ...........................           55               34               89
    Nyack/Palisades.................  Rockland...................           62               38              100
    Owego...........................  Tioga......................           63               30               93
    Plattsburgh.....................  Clinton....................           50               34               84
    Poughkeepsie....................  Dutchess...................           74               38              112

[[Page 91]]

 
    Queens Borough..................  Queens.....................          159               46              205
    Rochester.......................  Monroe.....................           55               42               97
    Saratoga Springs................  Saratoga...................  ...........      ...........      ...........
        (August 1-August 31)........  ...........................          147               38              185
        (September 1-March 31)......  ...........................           50               38               88
        (April 1-July 31)...........  ...........................           71               38              109
    Schenectady.....................  Schenectady................           55               34               89
    Staten Island Borough...........  Richmond...................           94               42              136
    Suffolk County..................  Suffolk County.............          155               38              193
    Syracuse........................  Onondaga...................           70               34              104
    Tarrytown.......................  Westchester (except White            114               42              156
                                       Plains).
    Utica...........................  Oneida.....................           51               34               85
    Waterloo/Romulus................  Seneca.....................           89               34              123
    Watkins Glen....................  Schuyler...................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           60               34               94
        (November 1-April 30).......  ...........................           50               34               84
    West Point......................  Orange.....................          121               34              155
    White Plains....................  City limits of White Plains          165               42              207
                                       (see Westchester County).
NORTH CAROLINA
    Asheville.......................  Buncombe...................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................           56               34               90
        (November 1-May 31).........  ...........................           50               34               84
    Chapel Hill.....................  Orange.....................           69               38              107
    Charlotte.......................  Mecklenburg................           69               38              107
    Durham..........................  Durham.....................           69               42              111
    Fayetteville....................  Cumberland.................           55               34               89
    Greensboro......................  Guilford...................           60               38               98
    Kill Devil......................  Dare.......................  ...........      ...........      ...........
        (May 1-August 31)...........  ...........................          125               38              163
        (September 1-October 31)....  ...........................           68               38              106
        (November 1-February 28)....  ...........................           50               38               88
        (March 1-April 30)..........  ...........................           72               38              110
    New Bern........................  Craven.....................           71               34              105
    Raleigh.........................  Wake.......................           74               38              112
    Research Triangle Park..........  City limits of Research               85               38              123
                                       Triangle Park.
    Wilmington......................  New Hanover................  ...........      ...........      ...........
        (March 1-September 30)......  ...........................           60               34               94
        (October 1-February 28).....  ...........................           53               34               87
    Winston-Salem...................  Forsyth....................           64               38              102
NORTH DAKOTA (See footnote 5)
OHIO
    Akron...........................  Summit.....................           56               38               94
    Bellevue........................  Huron......................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           55               30               85
        (September 1-May 31)........  ...........................           50               30               80
    Cambridge.......................  Guernsey...................  ...........      ...........      ...........
        (April 1-October 31)........  ...........................           60               34               94
        (November 1-March 31).......  ...........................           50               34               84
    Canton..........................  Stark......................           55               34               89
    Cincinnati......................  Hamilton...................           69               46              115

[[Page 92]]

 
    Cleveland.......................  Cuyahoga...................           85               42              127
    Columbus........................  Franklin...................           70               38              108
    Dayton..........................  Montgomery, Wright-                   54               38               92
                                       Patterson AFB.
    Elyria..........................  Lorain.....................  ...........      ...........      ...........
        (May 1-September 30)........  ...........................           67               34              101
        (October 1-April 30)........  ...........................           50               34               84
    Fairborn........................  Greene.....................           66               34              100
    Geneva/Hamilton.................  Ashtabula/Butler...........           58               34               92
    Lancaster.......................  Fairfield..................           60               34               94
    Port Clinton/Oak Harbor.........  Ottawa.....................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           80               34              114
        (September 1-May 31)........  ...........................           50               34               84
    Portsmouth......................  Scioto.....................           50               34               84
    Sandusky........................  Erie.......................  ...........      ...........      ...........
        (May 1-September 30)........  ...........................           83               38              121
        (October 1-April 30)........  ...........................           53               38               91
    Springfield.....................  Clark......................           50               34               84
    Toledo..........................  Lucas......................           50               38               88
    Warren County...................  Warren County..............           59               30               89
OKLAHOMA
    Oklahoma City...................  Oklahoma...................           59               38               97
    Tulsa...........................  Tulsa/Osage................           50               38               88
OREGON
    Ashland.........................  Jackson....................           59               42              101
    Beaverton.......................  Washington.................           69               38              107
    Bend............................  Deschutes..................           59               38               97
    Clackamas.......................  Clackamas..................           59               34               93
    Coos Bay........................  Coos.......................           51               34               85
    Crater Lake.....................  City limits of Crater Lake            74               38              112
                                       (see also Klamath County).
    Eugene..........................  Lane (except Florence).....           64               38              102
    Florence........................  City limits of Florence               87               34              121
                                       (see Lane County).
    Gold Beach......................  Curry......................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           65               34               99
        (October 1-May 31)..........  ...........................           50               34               84
    Klamath Falls...................  Klamath (except Crater                54               30               84
                                       Lake).
    Lincoln City/Newport............  Lincoln....................
        (July 1-September 30).......  ...........................           80               34              114
        (October 1-June 30).........  ...........................           69               34              103
    Portland........................  Multnomah..................           72               38              110
    Salem...........................  Marion.....................           53               34               87
    Seaside.........................  Clatsop....................
        (May 1-September 30)........  ...........................           85               34              119

[[Page 93]]

 
        (October 1-April 30)........  ...........................           60               34               94
PENNSYLVANIA
    Allentown.......................  Lehigh.....................           59               38               97
    Chester/Radnor/Essington........  Delaware (except Wayne)....           69               34              103
    Easton..........................  Northampton................           59               34               93
    Erie............................  Erie.......................  ...........      ...........      ...........
        (May 1-September 30)........  ...........................           65               30               95
        (October 1-April 30)........  ...........................           50               30               80
    Gettysburg......................  Adams......................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           82               34              116
        (November 1-April 30).......  ...........................           53               34               87
    Harrisburg......................  Daulphin (except Hershey)..           56               42               98
    Hershey.........................  City limits of Hershey (see  ...........      ...........      ...........
                                       Daulphin County).
        (May 1-October 31)..........  ...........................          125               42              167
        (November 1-April 30).......  ...........................           53               42               95
    King Prussia/Ft. Washington.....  Montgomery County, except             84               42              126
                                       Bala Cynwyd (see also
                                       Philadelphia, PA).
    Lancaster.......................  Lancaster..................           65               38              103
    Malvern/Downington/Valley Forge.  Chester....................          100               38              138
    Mechanicsburg...................  Cumberland.................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           79               34              113
        (November 1-April 30).......  ...........................           65               34               99
    Philadelphia....................  Philadelphia County; city            113               46              159
                                       of Bala Cynwyd in
                                       Montgomery County.
    Pittsburgh......................  Allegheny..................           79               46              125
    Reading.........................  Berks......................           57               38               95
    Scranton........................  Lackawanna.................           60               30               90
    Warminster......................  Bucks County; Naval Air               75               42              117
                                       Development Center.
    Wayne...........................  City limits of Wayne (see             95               42              137
                                       also Delaware County).
RHODE ISLAND
    Block Island....................  Block Island only..........           94               42              136
    East Greenwich..................  Kent County; Naval                    69               38              107
                                       Construction Battalion
                                       Center, Davisville.
    Newport.........................  Newport....................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................          111               42              153
        (October 1-May 31)..........  ...........................           77               42              119
    North Kingstown.................  Washington, (except Block,   ...........      ...........      ...........
                                       Island).
        (June 1-September 30).......  ...........................           60               30               90
        (October 1-May 31)..........  ...........................           50               30               80
    Providence......................  Providence.................           79               42              121
SOUTH CAROLINA
    Charleston......................  Charleston.................           95               42              137
    Columbia........................  Richland...................           50               38               88
    Greenville......................  Greenville.................           62               38              100
    Hilton Head.....................  Beaufort...................  ...........      ...........      ...........
        (March 1-August 31).........  ...........................          110               42              152
        (September 1-February 28)...  ...........................           63               42              105
    Myrtle Beach....................  Horry County; Myrtle Beach   ...........      ...........      ...........
                                       AFB.
        (June 1-September 30).......  ...........................          114               42              156
        (October 1-May 31)..........  ...........................           50               42               92
    Spartanburg.....................  Spartanburg................           50               34               84
SOUTH DAKOTA

[[Page 94]]

 
    Custer..........................  Custer.....................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           69               34              103
        (September 1-May 31)........  ...........................           50               34               84
    Hot Springs.....................  Fall River.................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           85               30              115
        (September 1-May 31)........  ...........................           50               30               80
    Rapid City......................  Pennington.................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           72               34              106
        (September 1-May 31)........  ...........................           50               34               84
TENNESSEE
    Chattanooga.....................  Hamilton...................           50               34               84
    Gatlinburg......................  Sevier.....................           70               38              108
    Knoxville.......................  Knox.......................           50               38               88
    Memphis.........................  Shelby.....................           79               38              117
    Nashville.......................  Davidson...................           72               42              114
    Townsend........................  Blount.....................           70               34              104
TEXAS
    Arlington.......................  Tarrant....................           76               34              110
    Austin..........................  Travis.....................           80               38              118
    Brownsville.....................  Cameron....................           50               34               84
    College Station.................  Brazos.....................           55               34               89
    Corpus Christi..................  Nueces.....................           56               38               94
    Dallas..........................  Dallas.....................           89               46              135
    Eagle Pass......................  Maverick...................           54               30               84
    El Paso.........................  El Paso....................           78               38              116
    Fort Davis......................  Jeff Davis.................           65               30               95
    Fort Worth [revised rate          City limits of Fort Worth..           69               38              107
     pending).
    Galveston.......................  Galveston..................  ...........      ...........      ...........
        (May 1-August 31)...........  ...........................           56               42               98
        (September 1-April 30)......  ...........................           50               42               92
    Houston.........................  Harris County; L.B. Johnson           72               42              114
                                       Space Center and Ellington
                                       AFB.
    Killeen.........................  Bell.......................           52               30               82
    Laredo..........................  Webb.......................           50               34               84
    Lubbock.........................  Lubbock....................           53               34               87
    McAllen.........................  Hidalgo....................           80               34              114
    Odessa..........................  Ector......................           55               34               89
    Plano...........................  Collin.....................           55               34               89
    San Antonio.....................  Bexar......................           91               42              133
    South Padre Island..............  Cameron....................  ...........      ...........      ...........
        (March 1-August 31).........  ...........................           58               38               96
        (September 1-February 28)...  ...........................           50               38               88
    Tyler...........................  Smith......................           51               34               85

[[Page 95]]

 
    Victoria........................  Victoria...................           53               30               83
UTAH
    Bullfrog........................  Garfield...................  ...........      ...........      ...........
        (April 1-October 31)........  ...........................          104               30              134
        (November 1-March 31).......  ...........................           73               30              103
    Cedar City......................  Iron.......................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           71               34              105
        (September 1-May 31)........  ...........................           59               34               93
    Davis County....................  Davis County...............           63               34               97
    Moab............................  Grand......................           70               34              104
    Ogden...........................  Weber......................           54               34               88
    Park City.......................  Summit.....................  ...........      ...........      ...........
        (December 1-March 31).......  ...........................          155               46              201
        (April 1-November 30).......  ...........................           84               46              130
    Provo...........................  Utah.......................           57               38               95
    Salt Lake City..................  Salt Lake and Dugway                  76               42              118
                                       Proving Ground and Tooele
                                       Army Depot.
VERMONT
    Burlington/St. Albans...........  Chittenden and Franklin....           82               38              120
    Manchester......................  Bennington.................           95               42              137
    Middlebury......................  Addison....................  ...........      ...........      ...........
        (May 1-October 31)..........  ...........................           93               38              131
        (November 1-April 30).......  ...........................           90               38              128
    Rutland.........................  Rutland....................  ...........      ...........      ...........
        (December 1-March 31).......  ...........................           64               34               98
        (April 1-November 30).......  ...........................           50               34               84
    White River Junction............  Windsor....................  ...........      ...........      ...........
        (July 1-October 31).........  ...........................           74               34              108
        (November 1-June 30)........  ...........................           60               34               94
VIRGINIA
    Alexandria*.....................  ...........................          126               42              168
    Arlington.......................  Arlington..................          115               42              157
    Blacksburg......................  Montgomery.................           54               34               88
    Charlottesville*................  ...........................           52               42               94
    Chesterfield County.............  Chesterfield County........           63               38              101
    Loudoun County..................  Loudoun....................           75               38              113
    Lynchburg*......................  ...........................           62               38              100
    Manassas........................  Prince William County                 62               34               96
                                       (except Woodbridge).
    Fairfax County..................  Fairfax County (includes             118               42              160
                                       the cities of Falls Church
                                       and Fairfax).
    Richmond*.......................  Henrico, also Defense                 76               38              114
                                       Supply Center.
    Roanoke*........................  ...........................           50               34               84
    Shenandoah County...............  Shenandoah County..........           50               34               84
    Virginia Beach*.................  Virginia Beach (also
                                       Norfolk, Portsmouth and
                                       Chesapeake)*.
        (May 1-September 30)........  ...........................           97               38              135
        (October 1-April 30)........  ...........................           54               38               92
    Wallops Island..................  Accomack...................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           77               34              111
        (October 1-May 31)..........  ...........................           54               34               88
    Williamsburg*...................  Williamsburg (also Hampton,  ...........      ...........      ...........
                                       Newport News, York County,
                                       Naval Weapons Station,
                                       Yorktown)*.
        (June 1-October 31).........  ...........................           91               38              129

[[Page 96]]

 
        (November 1-May 31).........  ...........................           59               38               97
    Wintergreen.....................  Nelson.....................  ...........      ...........      ...........
        (June 1-October 31).........  ...........................          110               46              156
        (November 1-May 31).........  ...........................           95               46              141
    Woodbridge......................  City limits of Woodbridge..           67               38              105
*Denotes independent cities.
 
WASHINGTON
    Anacortes.......................  Skagit.....................           74               38              112
    Bellingham......................  Whatcom....................           50               34               84
    Bremerton.......................  Kitsap.....................           61               34               95
    Everett.........................  Snohomish (except Lynnwood)           59               38               97
    Friday Harbor...................  San Juan...................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           82               42              124
        (October 1-May 31)..........  ...........................           59               42              101
    Island County...................  Island County..............           84               34              118
    Lynnwood........................  City limits of Lynnwood               79               34              113
                                       (see Snohomish County).
    Ocean Shores....................  Grays Harbor...............  ...........      ...........      ...........
        (April 1-September 30)......  ...........................           82               38              120
        (October 1-March 31)........  ...........................           72               38              110
    Olympia/Tumwater................  Thurston...................           58               38               96
    Port Angeles....................  City limits of Port Angeles  ...........      ...........      ...........
                                       (see Clallam County).
        (June 1-September 30).......  ...........................           65               38              103
        (October 1-May 31)..........  ...........................           54               38               92
    Port Townsend...................  Jefferson..................           65               34               99
    Seattle.........................  King.......................          104               46              150
    Sequim..........................  Clallam (except Port         ...........      ...........      ...........
                                       Angeles).
        (May 1-September 30)........  ...........................           59               34               93
        (October 1-April 30)........  ...........................           50               34               84
    Spokane.........................  Spokane....................           61               38               99
    Tacoma..........................  Pierce.....................           54               38               92
    Vancouver.......................  Clark......................           55               38               93
WEST VIRGINIA
    Berkeley Springs................  Morgan.....................           69               34              103
    Charleston......................  Kanawha....................           77               38              115
    Harpers Ferry...................  Jefferson..................           50               34               84
    Morgantown......................  Monongalia.................           64               34               98
    Parkersburg.....................  Wood.......................           52               34               86
    Shepherdstown...................  Jefferson..................           65               38              103
    Wheeling........................  Ohio.......................           55               34               89
WISCONSIN
    Brookfield......................  Waukesha...................           66               38              104

[[Page 97]]

 
    Eau Claire......................  Eau Claire.................           52               34               86
    Green Bay.......................  Brown......................           54               34               88
    Kenosha.........................  Kenosha....................           52               30               82
    La Crosse.......................  La Crosse..................           52               30               82
    Lake Geneva.....................  Walworth...................           86               38              124
    Madison.........................  Dane.......................           59               38               97
    Milwaukee.......................  Milwaukee..................           72               42              114
    Minocqua/Rhinelander............  Oneida.....................           52               38               90
    Oshkosh.........................  Winnebago..................           56               34               90
    Sturgeon Bay....................  Door.......................  ...........      ...........      ...........
        (July 1-August 31)..........  ...........................           73               34              107
        (September 1-June 30).......  ...........................           50               34               84
    Wisconsin Dells.................  Columbia...................
        (June 1-September 30).......  ...........................           71               38              109
        (October 1-May 31)..........  ...........................           50               38               88
WYOMING
    Cody............................  Park.......................  ...........      ...........      ...........
        (June 1-September 30).......  ...........................           79               30              109
        (October 1-May 31)..........  ...........................           50               30               80
    Jackson.........................  Teton......................  ...........      ...........      ...........
        (June 1-September 30).......    .........................           88               42              130
        (October 1-May 31)..........    .........................           59               42              101
    Thermopolis.....................  Hot Springs................  ...........      ...........      ...........
        (June 1-August 31)..........  ...........................           54               30               84
        (September 1-May 31)........  ...........................           50               30               80
----------------------------------------------------------------------------------------------------------------
\1\ Unless otherwise specified, the per diem locality is defined as ``all locations within, or entirely
  surrounded by, the corporate limits of the key city, including independent entities located within those
  boundaries.''
\2\ Per diem localities with county definitions shall include ``all locations within, or entirely surrounded by,
  the corporate limits of the key city as well as the boundaries of the listed counties, including independent
  entities located within the boundaries of the key city and the listed counties (unless otherwise listed
  separately).''
\3\ When a military installation or Government-related facility (whether or not specifically named) is located
  partially within more than one city or county boundary, the applicable per diem rate for the entire
  installation or facility is the higher of the two rates which apply to the cities and/or counties, even though
  part(s) of such activities may be located outside the defined per diem locality.
\4\ Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular
  city or area where the standard CONUS rate applies when travel to that location is repetitive or on a
  continuing basis and travelers' experiences indicate that the prescribed rate is inadequate. Other per diem
  localities listed in this appendix will be reviewed on an annual basis by GSA to determine whether rates are
  adequate. Requests for per diem rate adjustments shall be submitted by the agency headquarters office to the
  General Services Administration, Office of Governmentwide Policy, Attn: Travel and Transportation Management
  Policy Division (MTT), Washington, DC 20405. Agencies should designate an individual responsible for
  reviewing, coordinating, and submitting to GSA any requests from bureaus or subagencies. Requests for rate
  adjustments shall include a city designation, a description of the surrounding location involved (county or
  other defined area), and a recommended rate supported by a statement explaining the circumstances that cause
  the existing rate to be inadequate. The request also must contain an estimate of the annual number of trips to
  the location, the average duration of such trips, and the primary purpose of travel to the location. Agencies
  should submit their requests to GSA no later than May 1 in order for a city to be included in the annual
  review.
\5\ The standard CONUS rate of $80 ($50 for lodging and $30 for M&IE) applies to all per diem localities in the
  State of North Dakota.
Note: Recognizing that all locations are incorporated cities, the term ``city limits'' has been used as a
  general phrase to denote the commonly recognized local boundaries of the location cited.


[[Page 98]]

[FTR Amdt. 75, 64 FR 6550, Feb. 10, 1999, as amended by FTR Amdt. 79, 64 
FR 16352, Apr. 5, 1999; 64 FR 18581, Apr. 15, 1999; FTR Amdts. 81, 82, 
64 FR 28878, 28879, May 27, 1999]
       Appendix B to Chapter 301--Allocation of M&IE Rates to Be 
           Used in Making Deductions From the M&IE Allowance
    M&IE rates for localities in nonforeign areas (prescribed in 
Civilian Personnel Per Diem Bulletins published periodically in the 
Federal Register by the Secretary of Defense) and for localities in 
foreign areas (established by the Secretary of State in section 925, a 
per diem supplement to the Standardized Regulations (Government 
Civilians, Foreign Areas)) shall be allocated as shown in this table 
(Sec. 301-7.12(a)(2)(ii) of this chapter) when making deductions from 
nonforeign or foreign area per diem rates.

----------------------------------------------------------------------------------------------------------------
                             M&IE Rate                              Breakfast    Lunch      Dinner   Incidentals
----------------------------------------------------------------------------------------------------------------
$1................................................................      $0         $0         $0          $1
2.................................................................      0          0          1           1
3.................................................................      0          1          1           1
4.................................................................      1          1          1           1
5.................................................................      1          1          2           1
6.................................................................      1          2          2           1
7.................................................................      1          2          3           1
8.................................................................      1          2          3           2
9.................................................................      1          2          4           2
10................................................................      2          2          4           2
11................................................................      2          3          4           2
12................................................................      2          3          5           2
13................................................................      2          3          5           3
14................................................................      2          4          5           3
15................................................................      2          4          6           3
16................................................................      2          4          7           3
17................................................................      3          4          7           3
18................................................................      3          5          7           3
19................................................................      3          5          8           3
20................................................................      3          5          8           4
21................................................................      3          5          9           4
22................................................................      3          6          9           4
23................................................................      3          6          9           5
24................................................................      4          6          9           5
25................................................................      4          6          10          5
26................................................................      4          7          10          5
27................................................................      4          7          11          5
28................................................................      4          7          11          6
29................................................................      4          7          12          6
30................................................................      5          7          12          6
31................................................................      5          8          12          6
32................................................................      5          8          13          6
33................................................................      5          8          13          7
34................................................................      5          9          13          7
35................................................................      5          9          14          7
36................................................................      5          9          15          7
37................................................................      6          9          15          7
38................................................................      6          10         15          7
39................................................................      6          10         16          7
40................................................................      6          10         16          8
41................................................................      6          10         17          8
42................................................................      6          11         17          8
43................................................................      6          11         17          9
44................................................................      7          11         17          9
45................................................................      7          11         18          9
46................................................................      7          12         18          9
47................................................................      7          12         19          9
48................................................................      7          12         19          10
49................................................................      7          12         20          10
50................................................................      8          12         20          10
51................................................................      8          13         20          10
52................................................................      8          13         21          10
53................................................................      8          13         21          11
54................................................................      8          14         21          11
55................................................................      8          14         22          11
56................................................................      8          14         23          11
57................................................................      9          14         23          11
58................................................................      9          15         23          11
59................................................................      9          15         24          11
60................................................................      9          15         24          12
61................................................................      9          15         25          12
62................................................................      9          16         25          12
63................................................................      9          16         25          13
64................................................................      10         16         25          13
65................................................................      10         16         26          13
66................................................................      10         17         26          13
67................................................................      10         17         27          13
68................................................................      10         17         27          14
69................................................................      10         17         28          14
70................................................................      11         17         28          14
71................................................................      11         18         28          14
72................................................................      11         18         29          14
73................................................................      11         18         29          15
74................................................................      11         19         29          15
75................................................................      11         19         30          15
76................................................................      11         19         31          15
77................................................................      12         19         31          15
78................................................................      12         20         31          15
79................................................................      12         20         32          15
80................................................................      12         20         32          16
81................................................................      12         20         33          16
82................................................................      12         21         33          16
83................................................................      12         21         33          17
84................................................................      13         21         33          17
85................................................................      13         21         34          17
86................................................................      13         22         34          17
87................................................................      13         22         35          17
88................................................................      13         22         35          18
89................................................................      13         22         36          18
90................................................................      14         22         36          18
91................................................................      14         23         36          18
92................................................................      14         23         37          18
93................................................................      14         23         37          19
94................................................................      14         24         37          19
95................................................................      14         24         38          19
96................................................................      14         24         39          19
97................................................................      15         24         39          19
98................................................................      15         25         39          19
99................................................................      15         25         40          19
100...............................................................      15         25         40          20
101...............................................................      15         25         41          20
102...............................................................      15         26         41          20
103...............................................................      15         26         41          21
104...............................................................      16         26         41          21
105...............................................................      16         26         42          21
106...............................................................      16         27         42          21
107...............................................................      16         27         43          21
108...............................................................      16         27         43          22
109...............................................................      16         27         44          22
110...............................................................      17         27         44          22
111...............................................................      17         28         44          22
112...............................................................      17         28         45          22
113...............................................................      17         28         45          23

[[Page 99]]

 
114...............................................................      17         29         45          23
115...............................................................      17         29         46          23
116...............................................................      17         29         47          23
117...............................................................      18         29         47          23
118...............................................................      18         30         47          23
119...............................................................      18         30         48          23
120...............................................................      18         30         48          24
121...............................................................      18         30         49          24
122...............................................................      18         31         49          24
123...............................................................      18         31         49          25
124...............................................................      19         31         49          25
125...............................................................      19         31         50          25
126...............................................................      19         32         50          25
127...............................................................      19         32         51          25
128...............................................................      19         32         51          26
129...............................................................      19         32         52          26
130...............................................................      20         32         52          26
131...............................................................      20         33         52          26
132...............................................................      20         33         53          26
133...............................................................      20         33         53          27
134...............................................................      20         34         53          27
135...............................................................      20         34         54          27
136...............................................................      20         34         55          27
137...............................................................      21         34         55          27
138...............................................................      21         35         55          27
139...............................................................      21         35         56          27
140...............................................................      21         35         56          28
141...............................................................      21         35         57          28
142...............................................................      21         36         57          28
143...............................................................      21         36         57          29
144...............................................................      22         36         57          29
145...............................................................      22         36         58          29
146...............................................................      22         37         58          29
147...............................................................      22         37         59          29
148...............................................................      22         37         59          30
149...............................................................      22         37         60          30
150...............................................................      23         37         60          30
151...............................................................      23         38         60          30
152...............................................................      23         38         61          30
153...............................................................      23         38         61          31
154...............................................................      23         39         61          31
155...............................................................      23         39         62          31
156...............................................................      23         39         63          31
157...............................................................      24         39         63          31
158...............................................................      24         40         63          31
159...............................................................      24         40         64          31
160...............................................................      24         40         64          32
161...............................................................      24         40         65          32
162...............................................................      24         41         65          32
163...............................................................      24         41         65          33
164...............................................................      25         41         65          33
165...............................................................      25         41         66          33
166...............................................................      25         42         66          33
167...............................................................      25         42         67          33
168...............................................................      25         42         67          34
169...............................................................      25         42         68          34
170...............................................................      26         42         68          34
171...............................................................      26         43         68          34
172...............................................................      26         43         69          34
173...............................................................      26         43         69          35
174...............................................................      26         44         69          35
175...............................................................      26         44         70          35
176...............................................................      26         44         71          35
177...............................................................      27         44         71          35
178...............................................................      27         45         71          35
179...............................................................      27         45         72          35
180...............................................................      27         45         72          36
181...............................................................      27         45         73          36
182...............................................................      27         46         73          36
183...............................................................      27         46         73          37
184...............................................................      28         46         73          37
185...............................................................      28         46         74          37
186...............................................................      28         47         74          37
187...............................................................      28         47         75          37
188...............................................................      28         47         75          38
189...............................................................      28         47         76          38
190...............................................................      29         47         76          38
191...............................................................      29         48         76          38
192...............................................................      29         48         77          38
193...............................................................      29         48         77          39
194...............................................................      29         49         77          39
195...............................................................      29         49         78          39
196...............................................................      29         49         79          39
197...............................................................      30         49         79          39
198...............................................................      30         50         79          39
199...............................................................      30         50         80          39
200...............................................................      30         50         80          40
201...............................................................      30         50         81          40
202...............................................................      30         51         81          40
203...............................................................      30         51         81          41
204...............................................................      31         51         81          41
205...............................................................      31         51         82          41
206...............................................................      31         52         82          41
207...............................................................      31         52         83          41
208...............................................................      31         52         83          42
209...............................................................      31         52         84          42
210...............................................................      32         52         84          42
211...............................................................      32         53         84          42
212...............................................................      32         53         85          42
213...............................................................      32         53         85          43
214...............................................................      32         54         85          43
215...............................................................      32         54         86          43
216...............................................................      32         54         87          43
217...............................................................      33         54         87          43
218...............................................................      33         55         87          43
219...............................................................      33         55         88          43
220...............................................................      33         55         88          44
221...............................................................      33         55         89          44
222...............................................................      33         56         89          44
223...............................................................      33         56         89          45
224...............................................................      34         56         89          45
225...............................................................      34         56         90          45
226...............................................................      34         57         90          45
227...............................................................      34         57         91          45
228...............................................................      34         57         91          46
229...............................................................      34         57         92          46
230...............................................................      35         57         92          46
231...............................................................      35         58         92          46
232...............................................................      35         58         93          46
233...............................................................      35         58         93          47
234...............................................................      35         59         93          47
235...............................................................      35         59         94          47
236...............................................................      35         59         95          47
237...............................................................      36         59         95          47
238...............................................................      36         60         95          47
239...............................................................      36         60         96          47
240...............................................................      36         60         96          48
241...............................................................      36         60         97          48
242...............................................................      36         61         97          48
243...............................................................      36         61         97          49
244...............................................................      37         61         97          49
245...............................................................      37         61         98          49
246...............................................................      37         62         98          49
247...............................................................      37         62         99          49
248...............................................................      37         62         99          50
249...............................................................      37         62        100          50
250...............................................................      38         62        100          50
251...............................................................      38         63        100          50
252...............................................................      38         63        101          50
253...............................................................      38         63        101          51
254...............................................................      38         64        101          51
255...............................................................      38         64        102          51
256...............................................................      38         64        103          51
257...............................................................      39         64        103          51
258...............................................................      39         65        103          51
259...............................................................      39         65        104          51
260...............................................................      39         65        104          52
261...............................................................      39         65        105          52

[[Page 100]]

 
262...............................................................      39         66        105          52
263...............................................................      39         66        105          53
264...............................................................      40         66        105          53
265...............................................................      40         66        106          53
----------------------------------------------------------------------------------------------------------------

    For M&IE rates greater than $265, allocate 15%, 25%, and 40% of the 
total to breakfast, lunch, and dinner, respectively. The remainder is 
the incidental expense allowance.

[FTR Amdt. 10, 55 FR 41535, Oct. 12, 1990]

[[Page 101]]


         Appendix C to Chapter 301--Standard Data Elements for Federal Travel [Traveler Identification]
----------------------------------------------------------------------------------------------------------------
             Group name                     Data elements                           Description
----------------------------------------------------------------------------------------------------------------
Travel Authorization...............  Authorization Number.......  Assigned by the appropriate office.
Employee Name......................  First Name, Middle Initial,  Agency guidelines may specify the order, e.g.,
                                      Last Name.                   last name first.
Employee Identification............  Employee Number............  Must use a number, e.g., SSN, vendor number,
                                                                   or other number that identifies the employee.
Travel Purpose Identifier..........  Site visit
                                     Information meeting
                                     Training attendance
                                     Speech or presentation
                                     Conference attendance
                                     Relocation.................  Same as change of official station.
                                     Entitlement travel.........
Travel Period......................  Start Date, End Date.......  Month, Day, Year according to agency
                                                                   guidelines.
Travel Type........................  CONUS/Domestic.............  Travel within continental United States.
                                     OCONUS/Domestic............  Travel outside the continental United States.
                                     Foreign....................  Travel to other countries.
Leave Indicator....................  Annual, Sick, Other........  Identifies leave type as the reason for an
                                                                   interruption of per diem entitlement.
Official Duty Station..............  City, State, Zip...........  Either the corporate limits of city/town or
                                                                   the reservation, station, established area
                                                                   where stationed.
Residence..........................  State, Zip, City...........  The geographical location where employee
                                                                   resides, if different from official duty
                                                                   station.
Payment Method.....................  EFT........................  Direct deposit via electronic funds transfer.
                                     Treasury Check
                                     Imprest Fund
Mailing Address....................  Street Address, City,        The location designated by the traveler based
                                      State, Zip.                  on agency guidelines.
----------------------------------------------------------------------------------------------------------------


                                    Standard Data Elements for Federal Travel
                                     [Commercial Transportation Information]
----------------------------------------------------------------------------------------------------------------
             Group name                     Data elements                           Description
----------------------------------------------------------------------------------------------------------------
Transportation Payment.............  ...........................  Method employee used to purchase
                                                                   transportation tickets.
Method Indicator...................  GTR........................  U. S. Government Transportation Request.
                                     Central Billing Account....  A Contractor centrally billed account.
                                     Government Charge Card.....  In accordance with and as provided by agency
                                                                   guidelines.
                                     Cash
Transportation Payment               Payment ID Number..........  A number that identifies the payment for the
 Identification Number.                                            transportation tickets, according to agency
                                                                   guidelines, e.g., GTR number, Govt. credit
                                                                   card number.
Transportation Method Indicator....  Air (Premium Class)........  Common carrier used as transportation to TDY
                                                                   location.
                                     Air (Non-premium Class)
                                     Non-contract Air, Train,
                                      Other
Local Transportation Indicator.....  POV, Car rental, Taxi,       Identifies local transportation used while on
                                      Other.                       TDY.
----------------------------------------------------------------------------------------------------------------


[[Page 102]]


                                           Travel Expense Information
                                   [Standard Data Elements for Federal Travel]
----------------------------------------------------------------------------------------------------------------
             Group name                     Data elements                           Description
----------------------------------------------------------------------------------------------------------------
Per Diem...........................  Total Number of Days.......  The number of days traveler claims to be on
                                                                   per diem status, for each official travel
                                                                   location.
                                     Total Amount Claimed.......  The amount of money traveler claims as per
                                                                   diem expense.
                                     Lodging, Meals &
                                      Incidentals.
Travel Advance.....................  Advance Outstanding........  The amount of travel advance outstanding, when
                                                                   the employee files the travel claim.
                                     Remaining Balance..........  The amount of the travel advance that remains
                                                                   outstanding.
Subsistence........................  Actual Days................  Total number of days the employee charged
                                                                   actual subsistence expenses.
                                       .........................  The number of days must be expressed as a
                                                                   whole number.
                                     Total Actual Amount........  Total amount of actual subsistence expenses
                                                                   claimed as authorized. Actual subsistence
                                                                   rate, per day, may not exceed the maximum
                                                                   subsistence expense rate established for
                                                                   official travel by the Federal Travel
                                                                   Regulation.
Transportation Method Cost.........  Air (Premium Class)........  The amount of money the transportation
                                                                   actually cost the traveler, entered according
                                                                   to method of transportation.
                                     Air (Non-premium class) Non-
                                      contract Air, Train.
                                     Other......................  Bus or other form of transportation.
Local Transportation...............  POV mileage................  Total number of miles driven in POV.
                                     POV mileage expense........  Total amount claimed as authorized based on
                                                                   mileage rate. Different mileage rates apply
                                                                   based on type and use of the POV.
                                     Car rental, Taxis, Other...
Constructive cost..................  Constructive cost..........  The difference between the amount authorized
                                                                   to spend versus the amount claimed.
Reclaim............................  Reclaim amount.............  An amount of money previously denied as
                                                                   reimbursement for which additional
                                                                   justification is now provided.
Total Claim........................  Total claim................  The sum of the amount of money claimed for per
                                                                   diem, actual subsistence, mileage,
                                                                   transportation method cost, and other
                                                                   expenses.
----------------------------------------------------------------------------------------------------------------


                                    Standard Data Elements for Federal Travel
                                          [Accounting & Certification]
----------------------------------------------------------------------------------------------------------------
             Group name                     Data elements                           Description
----------------------------------------------------------------------------------------------------------------
Accounting Classification..........  Accounting Code............  Agency accounting code.
Non-Federal Source Indicator.......  Per Diem, Subsistence,       Indicates the type of travel expense(s) paid,
                                      Transportation.              in part or totally, by a non-Federal source.
Non-Federal Source Payment Method..  Check, EFT, Payment ``in-    Total payment provided by non-Federal source
                                      kind''.                      according to method of payment.
Signature/Date Fields..............  Claimant Signature.........  Traveler's signature, or digital
                                                                   representation. The signature signifies the
                                                                   traveler read the ``fraudulent claim/
                                                                   responsibility'' statement.
                                     Date.......................  Date traveler signed ``fraudulent claim/
                                                                   responsibility'' statement.
                                     Claimant Signature.........  Traveler's signature, or digital
                                                                   representation. The signature signifies the
                                                                   traveler read the ``Privacy Act'' statement.
                                     Date.......................  Date traveler signed ``Privacy Act''
                                                                   statement.
                                     Approving Officer Signature  Approving Officer's signature, or digital
                                                                   representation. The signature signifies the
                                                                   travel claim is approved for payment based on
                                                                   authorized travel.
                                     Date.......................  Date Approving Officer approved and signed the
                                                                   travel claim.

[[Page 103]]

 
                                     Certifying Officer           Certifying Officer's signature, or digital
                                      Signature.                   representation. The signature signifies the
                                                                   travel claim is certified correct and proper
                                                                   for payment.
                                     Date.......................  Date Certifying Officer signed the travel
                                                                   claim.
----------------------------------------------------------------------------------------------------------------
Note to Appendix C: Agencies must ensure that a purpose code is captured for those individuals traveling under
  unlimited open authorizations.

[63 FR 15981, Apr. 1, 1998; 63 FR 35538, June 30, 1998]

[[Page 104]]

             Appendix D to Chapter 301--Glossary of Acronyms

ATM: Automated Teller Machine
CFR: Code of Federal Regulations
CMTR: Combined Marginal Tax Rate
CONUS: Continental United States
CSRS: Civil Service Retirement System
DOD: Department of Defense
DOJ: Department of Justice
DSSR: Department of State Standardized Regulations
EFT: Electronic Funds Transfer
FAM: Foreign Affairs Manual
FEMA: Federal Emergency Management Agency
FERS: Federal Employees Retirement System
FHA: Federal Housing Administration
FOB: Free On Board
FTR: Federal Travel Regulation
FTS: Federal Telecommunications System
GAO: General Accounting Office
GBL: Government Bill of Lading
GEBAT: Government Excess Baggage Authorization Ticket
GOCO: Government Owned Contractor Operated
GPO: Government Printing Office
GSA: General Services Administration
GTR: Government Transportation Request
ID: Identification
IDL: International Date Line
IRC: Internal Revenue Code
IRS: Internal Revenue Service
JFTR: Joint Federal Travel Regulations
JTR: Joint Travel Regulation
M&IE: Meals and Incidental Expenses
M&O: Management and Operating
MOU: Memorandum of Understanding
MTR: Marginal Tax Rate
NIST: National Institute of Standards and Technology
OCONUS: Outside the Continental United States
OGE: Office of Government Ethics
OMB: Office of Management and Budget
PCS: Permanent Change of Station
PDS: Permanent Duty Station
PIN: Personal Identification Number
POV: Privately Owned Vehicle
PTA: Prepaid Ticket Advice
PDTATAC: Per Diem, Travel and Transportation Allowance Committee
Q&A: Question and Answer
RIT: Relocation Income Tax
SES: Senior Executive Service
SSN: Social Security Number
TCS: Temporary Change of Station
TDY: Temporary Duty
TMC: Travel Management Center
TMS: Travel Management Services/System
TQSE: Temporary Quarters Subsistence Expenses
U.S.C.: United States Code
VA: Department of Veterans Affairs
WAE: When Actually Employed
WTA: Withholding Tax Allowance

[63 FR 15983, Apr. 1, 1998; 63 FR 35538, 35539, June 30, 1998](7-1-99 
Edition)

[[Page 105]]



                   CHAPTER 302--RELOCATION ALLOWANCES




  --------------------------------------------------------------------
Part                                                                Page
302-1           Applicability, general rules, and 
                    eligibility conditions..................         107
302-2           Allowances for subsistence and 
                    transportation..........................         131
302-3           Allowance for miscellaneous expenses........         134
302-4           Allowance for househunting trip expenses....         136
302-5           Allowance for temporary quarters subsistence 
                    expenses................................         140
302-6           Allowance for expenses incurred in 
                    connection with residence transactions..         146
302-7           Transportation of mobile homes..............         153
302-8           Transportation and temporary storage of 
                    household goods and professional books, 
                    papers, and equipment...................         156
302-9           Allowances for nontemporary storage of 
                    household goods.........................         163
302-10          Allowances for transportation and emergency 
                    storage of a privately owned vehicle....         166
302-11          Relocation income tax (RIT) allowance.......         174
302-12          Use of a relocation services company........         220
302-14          Home marketing incentive payments...........         223
302-15          Allowance for property management services..         225

[[Page 107]]



PART 302-1--APPLICABILITY, GENERAL RULES, AND ELIGIBILITY CONDITIONS--Table of Contents




           Subpart A--New Appointees and Transferred Employees

Sec.
302-1.1  Authority.
302-1.2  Applicability.
302-1.3  General provisions.
302-1.4  Definitions.
302-1.5  Service agreements.
302-1.6  Time limits for beginning travel and transportation.
302-1.7  Short distance involved.
302-1.8  Two or more family members employed.
302-1.9  Reduction in force involved.
302-1.10  New appointees.
302-1.11  [Reserved]
302-1.12  Overseas assignment and return.
302-1.13  Overseas tour renewal agreement travel.
302-1.14  Use of funds.
302-1.15  Waiver of limitations for an employee relocating to or from a 
          remote or isolated location.

    Subpart B--Relocation Entitlements Upon Separation for Retirement

302-1.100  Applicability.
302-1.101  Eligibility criteria.
302-1.102  Agency authorization or approval.
302-1.103  Allowable expenses.
302-1.104  Expenses not allowable.
302-1.105  Origin and destination.
302-1.106  Time limits for beginning travel and transportation.
302-1.107  Use of funds.

            Subpart C--Employee's Temporary Change of Station

302-1.200  What is a ``temporary change of station (TCS)''?
302-1.201  What is the purpose of a TCS?
302-1.202  Am I eligible for a TCS?
302-1.203  Who is not eligible for a TCS?
302-1.204  Must my agency authorize a TCS when I am directed to perform 
          a long-term assignment at a temporary official station?
302-1.205  Under what circumstances will my agency authorize a TCS?
302-1.206  If my agency authorizes a TCS, do I have the option of 
          electing payment of temporary duty travel allowances instead?
302-1.207  How long must my assignment be for me to qualify for a TCS?
302-1.208  What is the effect on my TCS reimbursement if my assignment 
          lasts less than 6 months?
302-1.209  What is the effect on my TCS reimbursement if my assignment 
          lasts more than 30 months?
302-1.210  Is there any required minimum distance between an official 
          station and a long-term assignment location that must be met 
          for me to qualify for a TCS?
302-1.211  Must I sign a service agreement to qualify for a TCS?
302-1.212  What is my official station during my long-term assignment?

                      Expenses Paid Upon Assignment

302-1.213  What expenses must my agency pay for a TCS upon my 
          assignment?
302-1.214  What expenses may my agency pay for a TCS upon my assignment?

                     Expenses Paid During Assignment

302-1.215  If my agency authorizes a TCS, will it pay for nontemporary 
          storage of my household goods?
302-1.216  How long may my agency pay for nontemporary storage of my 
          household goods?
302-1.217  Is there any limitation on the combined weight of household 
          goods I may transport or nontemporarily store at Government 
          expense?
302-1.218  What are the income tax consequences if my agency pays for 
          nontemporary storage of my household goods?
302-1.219  Will my agency pay for property management services when I am 
          authorized a TCS?
302-1.220  What is the property for which my agency will pay for 
          property management services?
302-1.221  How long will my agency pay for property management services?
302-1.222  What are the income tax consequences when my agency pays for 
          property management services?

  Expenses Paid Upon Completion of Assignment or Upon Separation From 
                           Government Service

302-1.223  What expenses will my agency pay when I complete my long-term 
          assignment?
302-1.224  If I separate from Government service upon completion of my 
          long-term assignment, what relocation expenses will my agency 
          pay upon my separation?
302-1.225  If I separate from Government service prior to completion of 
          my long-term assignment, what relocation expenses will my 
          agency pay upon my separation?
302-1.226  If I have been authorized successive temporary changes of 
          station and reassigned from one temporary official station to 
          another, what expenses will my agency pay upon completion of 
          my last

[[Page 108]]

          assignment or my separation from Government service?

           Permanent Assignment to Temporary Official Station

302-1.227  How is payment of my TCS expenses affected if I am 
          permanently assigned to my temporary official station?
302-1.228  What relocation allowances may my agency pay when I am 
          permanently assigned to my temporary official station?
302-1.229  If I am permanently assigned to my temporary official 
          station, is there any limitation on the weight of household 
          goods I may transport at Government expense to my official 
          station?
302-1.230  Are there any relocation allowances my agency may not pay if 
          I am permanently assigned to my temporary official station?

   Subpart D--Agency Responsibilities for Temporary Change of Station

302-1.300  How should we administer our TCS program?
302-1.301  What governing policies must we establish for our TCS 
          program?
302-1.302  What factors should we consider in determining whether to 
          authorize a TCS for a long-term assignment?

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: 54 FR 20306, May 10, 1989, unless otherwise noted.



           Subpart A--New Appointees and Transferred Employees



Sec. 302-1.1  Authority.

    This chapter is issued pursuant to 5 U.S.C. 5721-5734 and 20 U.S.C. 
905(a).

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



Sec. 302-1.2  Applicability.

    (a) Persons covered. Except as otherwise provided in this chapter, 
the following persons are covered:
    (1) Civilian officers and employees upon transfer from one official 
station or agency to another for permanent duty.
    (2) Civilian officers and employees of the United States Postal 
Service transferred under 39 U.S.C. 1006 from the Postal Service to an 
agency as defined in 5 U.S.C. 5721 for permanent duty.
    (3) Civilian officers and employees assigned to posts of duty 
outside the continental United States in connection with overseas tour 
renewal agreement travel and upon return to places of residence for the 
purpose of separation.
    (4) New appointees to any position.
    (5) Student trainees assigned upon completion of college work to any 
position.
    (6) Department of Defense overseas dependents school system 
teachers.
    (7) Career appointees to the Senior Executive Service (SES), and 
prior SES appointees who have elected to retain SES retirement benefits, 
upon their retirement and return to the place the individual has elected 
to reside.
    (b) Persons excluded. This chapter shall not apply to:
    (1) Officers and employees transferred in accordance with the 
provisions of the Foreign Service Act of 1980, as amended.
    (2) Officers and employees transferred in accordance with the 
provisions of the Central Intelligence Agency Act of 1949, as amended.
    (3) Persons whose pay and allowances are prescribed under title 37, 
United States Code, ``Pay and Allowances of the Uniformed Services.''
    (4) Personnel of the Veterans Administration to whom the provisions 
of 38 U.S.C. 235 apply.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23656, May 
23, 1991; FTR Amdt. 26, 57 FR 28635, June 26, 1992; FTR Amdt. 37, 59 FR 
27488, May 27, 1994]



Sec. 302-1.3  General provisions.

    (a) Travel covered--(1) Mandatory coverage. When change of official 
station or other action described in this paragraph is authorized or 
approved by such official or officials as the head of the agency may 
designate, travel and transportation expenses and applicable allowances 
as provided in this chapter (see applicability and exclusions in 
pertinent parts) shall be paid in the case of:
    (i) An employee transferring from one official duty station to 
another for permanent duty, provided the transfer is in the interest of 
the Government and is not primarily for the convenience or benefit of 
the employee or at his/her request; the transfer is to a new official 
station which is at least 10

[[Page 109]]

miles distant from the old official station; and, in the case of a 
relatively short distance relocation, a determination of eligibility is 
made under Sec. 302-1.7(a) of this part;
    (ii) Eligible employees outside the continental United States 
traveling in connection with overseas tour renewal agreement travel;
    (iii) Eligible employees returning from posts of duty outside the 
continental United States to places of actual residence for separation 
as provided in Sec. 302-1.12 of this part; and
    (iv) Eligible individuals, as defined in Sec. 302-1.101 of this 
chapter, qualifying for ``last move home'' benefits upon separation from 
Government service as provided in subpart B of this part.
    (2) Discretionary coverage. The head of an agency, or his/her 
designee, may authorize the payment of travel and transportation 
expenses and applicable allowances in the case of:
    (i) A new appointee, as defined in Sec. 302-1.4(d), relocating from 
his/her place of actual residence at the time of appointment (or at the 
time following the most recent Presidential election, but before 
selection or appointment, in the case of an individual who has performed 
transition activities under section 3 of the Presidential Transition Act 
of 1963 (3 U.S.C. 102 note) and who is appointed in the same fiscal year 
as the Presidential inauguration that immediately follows his/her 
transition activities) for permanent duty to an official station; and
    (ii) An employee authorized a temporary change of station under 
subpart C of this part in connection with the employee s long-term 
assignment to a temporary official station.
    (b) Reasonable advance notice of reassignment or transfer. As 
provided in 5 U.S.C. 5724(j), ``the reassignment or transfer of any 
employee, for permanent duty, from one official station or agency to 
another which is outside the employee's commuting area shall take effect 
only after the employee has been given advance notice for a reasonable 
period. Emergency circumstances shall be taken into account in 
determining whether the period of advance notice is reasonable.'' 
Agencies shall give as much advance notice as possible to enable the 
employee to begin the arrangements necessary when relocating family and 
residence. However, see Sec. 302-1.7 governing payment of travel and 
transportation expenses and applicable allowances when short distances 
are involved. A reasonable period of advance notice should not be less 
than 30 days except when:
    (1) The employee and both the losing and gaining agencies agree on a 
lesser period;
    (2) Other statutory authority and implementing regulations stipulate 
a lesser period (see Office of Personnel Management regulations for 
specified timeframes); or
    (3) Emergency circumstances prevail.
    (c) Travel authorization. When it is determined that a relocation 
will be authorized at Government expense, a written travel authorization 
shall be issued to the new appointee or employee before he/she reports 
to the first or new official station. The agency should advise the 
employee, or individual selected for appointment, not to incur 
relocation expenses in anticipation of a relocation until he/she has 
received written notification. The travel authorization shall indicate 
the specific allowances which are authorized as provided in this chapter 
and provide instructions on the Federal procedures for procurement of 
travel and transportation services. The guidelines in Sec. 301-1.102 of 
this title on issuance of travel authorizations shall be followed. See 
also Sec. 302-1.10(c) for procedural requirements applicable to new 
appointees.
    (d) Applicable provisions for reimbursement purposes. Because of 
successive changes to the statutes and the regulatory provisions 
governing relocation allowances and the extended period of time that 
employees retain eligibility for certain allowances (see Secs. 302-1.6 
and 302-6.1(e)), the reimbursement maximums or limitations applicable to 
certain allowances will not be the same for all employees even though 
claims may be filed within the same timeframe. The regulatory provisions 
in effect on the employee's or new appointee's effective date of 
transfer or appointment (see Sec. 302-1.4(l)) shall be

[[Page 110]]

used for payment or reimbursement purposes.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 9, 55 FR 10778, Mar. 
23, 1990; FTR Amdt. 17, 56 FR 23656, May 23, 1991; 56 FR 28589, June 21, 
1991; 56 FR 40946, Aug. 16, 1991; FTR Amdt. 26, 57 FR 28634, 28635, June 
26, 1992; FTR Amdt. 32, 58 FR 58243, Oct. 29, 1993; FTR Amdt. 64, 62 FR 
13771, Mar. 21, 1997]



Sec. 302-1.4  Definitions.

    As used in this chapter, and unless otherwise specifically provided 
in this chapter, the following definitions apply:
    (a) Continental United States. Continental United States (or CONUS) 
means the 48 contiguous States and the District of Columbia.
    (b) United States. United States means the several States, the 
District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth 
of the Northern Mariana Islands, the territories and possessions of the 
United States, and the areas and installations in the Republic of Panama 
that are made available to the United States pursuant to the Panama 
Canal Treaty of 1977 and related agreements (as described in section 
3(a) of the Panama Canal Act of 1979).
    (c) Employee. A civilian officer or employee of an agency as defined 
in paragraph (e) of this section. The term also includes new appointees 
as defined in paragraph (d) of this section.
    (d) New appointee. New appointee includes any person newly appointed 
to Government service, including an individual who has performed 
transition activities under section 3 of the Presidential Transition Act 
of 1963 (3 U.S.C. 102 note) and who is appointed in the same fiscal year 
as the Presidential inauguration that immediately follows his/her 
transition activities. New appointee also includes an individual 
appointed after a break in service except that an employee separated as 
a result of reduction in force or transfer of function may be treated as 
a transferee instead of a new appointee under the conditions set out in 
Sec. 302-1.9. In addition, for purposes of chapters 301-304 of this 
title, the term new appointee includes a student trainee who is assigned 
upon completion of college work.
    (e) Agency. For purposes of this chapter, agency means:
    (1) An Executive agency as defined in 5 U.S.C. 105 (an executive 
department, an independent establishment, the General Accounting Office, 
or a wholly owned Government corporation as defined in section 101 of 
the Government Corporation Control Act, as amended, but excluding a 
Government controlled corporation);
    (2) A military department;
    (3) A court of the United States;
    (4) The Administrative Office of the United States Courts;
    (5) The Federal Judicial Center;
    (6) The Library of Congress;
    (7) The United States Botanic Garden;
    (8) The Government Printing Office; and
    (9) The District of Columbia.
    (f) Immediate family. (1) Any of the following named members of the 
employee's household at the time he/she reports for duty at the new 
permanent duty station or performs authorized or approved overseas tour 
renewal agreement travel or separation travel:
    (i) Spouse;
    (ii) Children of the employee or employee's spouse who are unmarried 
and under 21 years of age or who, regardless of age, are physically or 
mentally incapable of self-support. (The term ``children'' shall include 
natural offspring; stepchildren; adopted children; grandchildren, legal 
minor wards, or other dependent children who are under legal 
guardianship of the employee or employee's spouse; and a child born 
after the employee's effective date of transfer when the travel of the 
employee's expectant spouse to the new official station is prevented at 
the time of the transfer because of advanced stage of pregnancy, or 
other reasons acceptable to the agency concerned, e.g., awaiting 
completion of the school year by other children.);
    (iii) Dependent parents (including step- and legally adoptive 
parents) of the employee or employee's spouse (see paragraph (f)(2) of 
this section for dependent status criteria); and
    (iv) Dependent brothers and sisters (including step- and legally 
adoptive brothers and sisters) of the employee

[[Page 111]]

or employee's spouse who are unmarried and under 21 years of age or who, 
regardless of age, are physically or mentally incapable of self-support. 
(See paragraph (f)(2) of this section for dependent status criteria.)
    (2) Generally, the individuals named in paragraphs (f)(1) (iii) and 
(iv) of this section shall be considered dependents of the employee if 
they receive at least 51 percent of their support from the employee or 
employee's spouse; however, this percentage of support criteria shall 
not be the decisive factor in all cases. These individuals may also be 
considered dependents for the purposes of this chapter if they are 
members of the employee's household and, in addition to their own 
income, receive support (less than 51 percent) from the employee or 
employee's spouse without which they would be unable to maintain a 
reasonable standard of living.
    (g) Temporary storage. Storage of household goods for a limited 
period of time at origin, destination, or en route in connection with 
transportation to, from, or between official stations or posts of duty 
or authorized alternate points.
    (h) Nontemporary storage. Storage of household goods while an 
employee is assigned to or is at an official station or post of duty to 
which he/she will not or cannot transport such household goods.
    (i) Mobile home. Any type of house trailer or mobile dwelling 
constructed for use as a residence and designed to be moved overland, 
either by self-propulsion or towing. Also, a boat when used as the 
employee's primary residence.
    (j) Household goods. (1) All personal property associated with the 
home and all personal effects belonging to an employee and the immediate 
family when shipment or storage begins, which can be legally accepted 
and transported as household goods by an authorized commercial carrier 
in accordance with the rules and regulations established or approved by 
an appropriate Federal or State regulatory authority, except the items 
excluded in this paragraph. Snowmobiles and vehicles with two or three 
wheels, e.g., motorcycles, mopeds, and golf carts, may be shipped as 
household goods. The following items are specifically excluded from the 
definition of household goods:
    (i) Automobiles, trucks, vans and similar motor vehicles; boats; 
airplanes; mobile homes; camper trailers; and farming vehicles;
    (ii) Live animals, birds, fowls, and reptiles;
    (iii) Cordwood and building materials; and
    (iv) Property for resale, disposal, or commercial use rather than 
for use by the employee or the immediate family; and
    (v) Any property or items which carriers' tariffs prohibit carriers 
from accepting for shipment. Agencies are advised to consult applicable 
tariffs or to contact the carrier involved if problems arise concerning 
shipment of the following prohibited articles:
    (A) Property liable to impregnate or otherwise damage equipment or 
other property (e.g., hazardous articles including explosives, flammable 
and corrosive materials, and poisons);
    (B) Articles which cannot be taken from the premises without damage 
to the article or the premises;
    (C) Perishable articles, including frozen foods, articles requiring 
refrigeration, or perishable plants unless: the shipment is to be 
transported not more than 150 miles and/or delivery accomplished within 
24 hours from the time of loading; no storage of shipment is required; 
and no preliminary or enroute servicing or watering or other 
preservative method is required of the carrier.
    (2) Items which are irreplaceable or are of extreme value or 
sentiment are not provided special security by the carrier even though 
extra-value insurance may be purchased. Employees and their immediate 
families are advised to personally transport these types of items.
    (k) Official station or post of duty. The building or other place 
where the officer or employee regularly reports for duty. (For 
eligibility for change of station allowances, see Secs. 302-1.3 and 302-
1.7.) With respect to entitlement under this chapter relating to the 
residence and the household goods and personal effects of an employee, 
official station or post of duty also means the residence or other 
quarters from which the

[[Page 112]]

employee regularly commutes to and from work. However, where the 
official station or post of duty is in a remote area where adequate 
family housing is not available within reasonable daily commuting 
distance, residence includes the dwelling where the family of the 
employee resides or will reside, but only if such residence reasonably 
relates to the official station as determined by an appropriate 
administrative official.
    (l) Effective date of transfer or appointment. The date on which an 
employee or new appointee reports for duty at his/her new or first 
official station.
    (m) Foreign Service of the United States. Foreign Service of the 
United States means the Foreign Service as constituted under the Foreign 
Service Act of 1980.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23656, May 
23, 1991; FTR Amdt. 20, 56 FR 46989, Sept. 17, 1991; FTR Amdt. 26, 57 FR 
28634, 28635, June 26, 1992; FTR Amdt. 84, 64 FR 29163, May 28, 1999]



Sec. 302-1.5  Service agreements.

    (a) Transfers within the continental United States and appointments 
and assignments of new appointees and student trainees to any position 
within the United States. In connection with the transfer of employees 
between official stations within the continental United States, expenses 
authorized under this chapter shall not be allowed until the employee 
selected for such transfer agrees in writing to remain in the service of 
the Government for 12 months following the effective date of the 
transfer, unless separated for reasons beyond his/her control that are 
acceptable to the agency concerned. In case of a violation of such an 
agreement, including failure to effect the transfer, any funds expended 
by the Government for expenses authorized under this chapter shall be 
recoverable from the individual concerned as a debt due the Government. 
Such an agreement also is required from new appointees and student 
trainees appointed or assigned to any position within the United States, 
as a condition of payment for travel, transportation, moving and/or 
storage of household goods, and allowances as provided in Sec. 302-1.10. 
A signed agreement for 12 months' service shall be required for each 
permanent change of station.
    (b) Transfers, appointments, and separations involving posts of duty 
outside the continental United States. (1) In connection with the 
transfer or appointment of employees to posts of duty outside the 
continental United States, or between posts located in (i) separate 
countries, (ii) separate areas of the United States located outside the 
continental United States (e.g., Alaska, Hawaii, the Commonwealth of 
Puerto Rico), or (iii) any combination of these areas, the expenses of 
travel, transportation, moving and/or storage of household goods, and 
other applicable allowances as provided in this chapter shall not be 
allowed unless and until the employee selected for such transfer or 
appointment agrees in writing to remain in the service of the Government 
for 12 months following the effective date of the transfer or 
appointment (or for 1 school year for Department of Defense overseas 
dependents school system teachers as determined under chapter 25 of 
title 20 of the United States Code), unless separated for reasons beyond 
his/her control and acceptable to the agency concerned. In case of a 
violation of such an agreement, including failure to effect the 
transfer, any funds expended by the Government for such travel, 
transportation, and allowances shall be recoverable from the individual 
concerned as a debt due the Government.
    (2) Except as precluded by this chapter, upon separation from 
service, the expenses for return travel, transportation, and moving and/
or storage of household goods shall be allowed whether the separation is 
for the purposes of the Government or for personal convenience. However, 
such expenses shall not be allowed unless:
    (i) The employee transferred or appointed to posts of duty outside 
the continental United States shall have served for a minimum period of 
not less than 1 nor more than 3 years prescribed in advance by the head 
of the agency (or for 1 school year for Department of Defense overseas 
dependents school system teachers as determined under chapter 25 of 
title 20, United States Code); or

[[Page 113]]

    (ii) Separation is for reasons beyond the control of the individual 
and acceptable to the agency concerned.
    (3) The head of the agency also shall consider requiring a service 
agreement in connection with the transfer of employees not otherwise 
covered by this subpart. The agreement shall provide that in determining 
any employee indebtedness for violation of such agreement, credit shall 
be given to the extent of any unused entitlements he/she may have earned 
for return travel and transportation to his/her place of actual 
residence for separation.
    (c) Employee liability. The agreement to remain in the service of 
the Government for 12 months following the effective date of transfer is 
not voided by a subsequent transfer whether such subsequent transfer is 
at the employee's request or in the interest of the Government, nor is 
such agreement voided by another service agreement made in connection 
with a second transfer. The liability of the employee for any funds 
expended by the Government for his/her travel, transportation, and 
relocation allowances is a separate liability for each service 
agreement. The liability in each instance is effective for the full 12-
month period in connection with the transfer for which the service 
agreement was made.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 16, 56 FR 15050, 
Apr. 15, 1991; FTR Amdt. 17, 56 FR 23656, May 23, 1991; FTR Amdt. 26, 57 
FR 28635, June 26, 1992; FTR Amdt. 84, 64 FR 29163, May 28, 1999]



Sec. 302-1.6  Time limits for beginning travel and transportation.

    All travel, including that for the immediate family, and 
transportation, including that for household goods allowed under this 
chapter, shall be accomplished as soon as possible. The maximum time for 
beginning allowable travel and transportation shall not exceed 2 years 
from the effective date of the employee's transfer or appointment, 
except that:
    (a) The 2-year period is exclusive of the time spent on furlough for 
an employee who begins active military service before the expiration of 
such period and who is furloughed for the duration of his/her assignment 
to the post of duty for which transportation and travel expenses are 
allowed;
    (b) The 2-year period does not include any time during which travel 
and transportation is not feasible due to shipping restrictions for an 
employee who is transferred or appointed to or from a post of duty 
outside the continental United States; and
    (c) The 2-year period shall be extended for an additional period of 
time not to exceed 1 year when the 2-year time limitation for completion 
of residence transactions is extended under Sec. 302-6.1(e).

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



Sec. 302-1.7  Short distance involved.

    (a) Transfers. When the change of official station involves a short 
distance (at least 10 miles between stations as provided in Sec. 302-
1.3(a)(1)) within the same general local or metropolitan area, the 
travel and transportation expenses and applicable allowances in 
connection with the employee's relocation of his/her residence shall be 
authorized only when the agency determines that the relocation was 
incident to the change of official station. Such determination shall 
take into consideration such factors as commuting time and distance 
between the employee's residence at the time of notification of transfer 
and his/her old and new posts of duty as well as the commuting time and 
distance between a proposed new residence and the new post of duty. 
Ordinarily, a relocation of residence shall not be considered as 
incident to a change of official station unless the one-way commuting 
distance from the old residence to the new official station is at least 
10 miles greater than from the old residence to the old official 
station. Even then, circumstances surrounding a particular case (e.g., 
relative commuting time) may suggest that the move of residence was not 
incident to the change of official station. (See also specific distance 
limitations applicable to individual allowances; i.e., househunting 
trips in Sec. 302-4.3(c) and eligibility for temporary quarters 
subsistence expenses in Sec. 302-5.4(b).)
    (b) Appointments. For new appointees, whose place of actual 
residence at the time of selection for appointment and

[[Page 114]]

first duty station are located in the same general local or metropolitan 
area and who relocate their places of residence as a result of the 
appointment, the travel and transportation expenses as provided in 
Sec. 302-1.10 shall be authorized only when the agency determines that 
the relocation of residence was incident to the appointment. To the 
extent applicable, the principles prescribed for transferred employees 
shall be considered in making this determination.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23657, May 
23, 1991; FTR Amdt. 59, 62 FR 13756, Mar. 21, 1997; FTR Amdt. 63, 62 FR 
13768, Mar. 21, 1997]



Sec. 302-1.8  Two or more family members employed.

    (a) Members of the same immediate family who are employees. When two 
or more employees are members of the same immediate family, the 
allowances authorized under this chapter shall apply either to:
    (1) Each employee separately, in which instance none of the 
employees is eligible for any allowance as a member of the immediate 
family; or
    (2) Only one of the employees selected in accordance with paragraph 
(c) of this section, in which case the other employee(s) is eligible for 
allowances solely as a member(s) of the immediate family.
    (b) Non-employee members of the immediate family. When two or more 
employee members of the same immediate family elect separate allowances 
under paragraph (a)(1) of this section, non-employee members of the 
immediate family shall not receive duplicate allowances because of the 
fact that the employee members elected separate allowances.
    (c) Payment limitation. When employee members of the same immediate 
family elect separate allowances under paragraph (a)(1) of this section, 
the employing agency or agencies shall not make duplicate payment for 
the same expenses.
    (d) Procedures. A determination as to which of the two alternatives 
provided in paragraph (a) of this section is selected shall be made in 
writing and signed by all employee members of the same immediate family. 
When employee family members elect separate allowances under paragraph 
(a)(1) of this section, the determination also shall specify under which 
employee member's authorization non-employee family members will receive 
allowances. A copy of this determination shall be filed with the agency 
in which each employee member is employed.

[FTR Amdt. 20, 56 FR 46989, Sept. 17, 1991]



Sec. 302-1.9  Reduction in force involved.

    (a) Impending separation. When an employee is assigned to a new 
official station after having been notified of involuntary separation 
not for cause but incident to the reduction, cessation, or transfer of 
the work at the station where he/she was employed, the transfer of the 
employee is deemed to be in the interest of the Government unless there 
is an affirmative administrative determination that the transfer is 
primarily for the employee's convenience or benefit.
    (b) Reemployment after separation. A former employee separated by 
reason of reduction in force or transfer of function who within 1 year 
of the date of separation is reemployed by an agency for a nontemporary 
appointment, at a different permanent duty station from that where the 
separation occurred, may be allowed and paid the expenses and other 
allowances (excluding nontemporary storage when assigned to an isolated 
permanent duty station within the continental United States) in the same 
manner as though he/she had been transferred in the interest of the 
Government to the permanent duty station where reemployed, from the 
permanent duty station where separated, without a break in service, and 
subject to the eligibility limitations as prescribed in this chapter.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



Sec. 302-1.10  New appointees.

    (a) Coverage. New appointees to any position are eligible for 
payment only of those travel and transportation expenses listed in 
paragraph (e) of this section in relocating to their first official 
station. New appointees include student trainees who are assigned upon

[[Page 115]]

completion of college work. New appointees include not only individuals 
when first appointed to Government service but also individuals 
appointed after a break in service except that employees separated as a 
result of reduction in force or transfer of function may be treated as 
transferees instead of new appointees under the conditions set forth in 
Sec. 302-1.9.
    (b) Authorization and eligibility--(1) Authority to pay. Agencies 
may pay the relocation expenses allowed in paragraph (e) of this section 
for new appointees determined eligible under paragraph (b)(2) of this 
section. However, once an agency has made the determination to pay 
relocation expenses in an individual case, it must pay all of the 
allowable relocation expenses contained in paragraph (e) of this 
section.
    (2) Eligibility determination. Each agency shall establish specific 
criteria for determining which new appointees qualify for payment of 
allowable relocation expenses. The Office of Personnel Management has 
issued guidelines in 5 CFR part 572 for agencies to follow in making 
these personnel determinations.
    (c) Agency responsibility. Because new appointees usually lack 
experience in Government procedures, each agency shall adopt special 
measures to provide full information to new appointees concerning the 
benefits which may be available to them for travel and transportation 
involved in reporting to their official stations. Special care shall be 
taken to inform appointees of the limitations on available benefits.
    (d) Procedural requirements--(1) Agreement. No payment for otherwise 
allowable expenses or for an advance of funds shall be made unless the 
appointee or student trainee has signed the agreement appropriate in 
his/her case as provided in Sec. 302-1.5.
    (2) Travel before appointment. Authorized expenses may be paid even 
though the individual concerned has not been appointed at the time 
travel to the first official station is performed. For individuals who 
have performed Presidential transition activities, as described in 
Sec. 302-1.3(a)(2), allowable travel and transportation may take place 
at any time following the most recent Presidential election. However, 
entitlement to such expenses does not vest by virtue of selection for 
the position or authorization for travel as provided in Sec. 302-1.3(c) 
but vests only upon actual appointment of the individual concerned. 
However, nothing in this paragraph shall be construed to limit the 
provisions of part 301-1, subpart C, allowing the payment of pre-
employment interview travel.
    (3) Prior payment. A student trainee may not receive payments at the 
time of his/her assignment if the expenses of travel and transportation 
were paid at the time he/she was appointed as a student trainee.
    (e) Allowable expenses. Items of expense listed in paragraphs (e) 
(1) through (6) of this section are payable under the conditions 
prescribed in this chapter governing the allowance in question. Note 
particularly that not all of the listed items will be applicable in each 
situation covered by this part.
    (1) Travel expenses including per diem for the appointee or student 
trainee as set forth in Sec. 302-2.1;
    (2) Transportation for immediate family of appointee or student 
trainee as set forth in Sec. 302-2.2(a);
    (3) Mileage if privately owned vehicle is used in travel as set 
forth in Sec. 302-2.3;
    (4) Transportation and temporary storage of household goods as set 
forth in part 302-8;
    (5) Nontemporary storage of household goods if appointed to an 
isolated location as set forth in Sec. 302-9.1; and
    (6) Transportation of mobile homes as set forth in part 302-7.
    (f) Expenses not allowable. Items of expense not listed in paragraph 
(e) of this section which are authorized for reimbursement in case of 
transfers under this chapter (e.g., per diem for family, cost of house-
hunting trip, subsistence while occupying temporary quarters, a 
miscellaneous expense allowance, residence sale and purchase expenses, 
lease-breaking expenses, and relocation services) are not allowable to 
appointees and student trainees eligible under this section.
    (g) Alternate origin and destination. The limit on travel and 
transportation expenses in each individual case is the cost of direct 
travel or transportation as allowable between the individual's

[[Page 116]]

place of residence at the time of selection or assignment (or in the 
case of individuals having performed Presidential transition activities, 
as described in Sec. 302-1.3(a)(2), the place of residence at the time 
of relocation following the most recent Presidential election) and the 
official station to which he/she is appointed or assigned; however, 
travel and transportation may be from and/or to other locations if the 
new appointee or student trainee pays any excess cost involved in such 
alternate travel or transportation.
    (h) Advance of funds. An advance of funds for expenses allowable 
under this section may be made to appointees and student trainees under 
the procedures prescribed in Sec. 302-1.14(a) and the part of this 
subtitle governing the allowance being considered.

[FTR Amdt. 17, 56 FR 23657, May 23, 1991, as amended by FTR Amdt. 26, 57 
FR 28634, June 26, 1992; FTR Amdt. 32, 58 FR 58243, Oct. 29, 1993; FTR 
Amdt. 37, 59 FR 27488, May 27, 1994]



Sec. 302-1.11  [Reserved]



Sec. 302-1.12  Overseas assignment and return.

    (a) Transferees. Employees transferred to, from, and between 
official stations outside the continental United States are eligible for 
many of the benefits provided by this chapter, and employees transferred 
to such stations are eligible for return transportation under the 
conditions and limitations contained in paragraphs (c) through (g) of 
this section. Specific eligibility provisions and applicable limitations 
are contained in the parts of this chapter relating to the benefits 
provided.
    (b) New appointees--(1) Residence at time of appointment. A new 
appointee to a position outside the continental United States is 
eligible for certain travel and transportation benefits under this 
chapter if his/her residence at the time of appointment is in an area 
other than the area in which his/her official station is located. Under 
this rule ``area'' means a foreign country, the continental United 
States, Alaska, Hawaii, the Commonwealth of Puerto Rico or the 
Commonwealth of the Northern Mariana Islands, or a United States 
territory or possession.
    (2) Allowable expenses. Allowances and the parts of this chapter 
which apply are as follows:
    (i) Travel and per diem for appointees as set forth in Sec. 302-2.1;
    (ii) Travel for the appointee's immediate family, but not per diem, 
as set forth in Sec. 302-2.2;
    (iii) Mileage to the extent travel is performed by privately owned 
automobile as set forth in Sec. 302-2.3;
    (iv) Transportation and temporary storage of household goods as set 
forth in part 302-8;
    (v) Nontemporary storage of household goods as set forth in 
Sec. 302-9.2;
    (vi) Transportation of mobile homes in limited circumstances as set 
forth in part 302-7; and
    (vii) Transportation of an employee's personal automobile as set 
forth in part 302-10.
    (3) Expenses not allowable. Items of expense not listed in paragraph 
(b)(2) of this section which are authorized for reimbursement under this 
chapter in the case of transfers (e.g., per diem for family, cost of 
house-hunting trip, subsistence while occupying temporary quarters, 
miscellaneous expense allowance, residence sale and purchase expenses, 
and lease-breaking expenses) may not be authorized for appointees 
eligible under this section.
    (4) Alternate origin or destination. Travel and transportation 
benefits authorized are from the employee's residence at time of 
appointment to his/her official station. If alternate origins or 
destinations are involved, the cost which will be paid by the Government 
may not exceed the cost that would have been incurred for the travel or 
transportation in question between the residence and the official 
station.
    (5) Advance of funds. An advance of funds for expenses allowable 
under paragraph (b)(2) of this section may be made to appointees under 
the procedures prescribed in Sec. 302-1.14(a) and the part of this 
chapter governing the allowance being considered.
    (c) Actual place of residence designation--(1) Designation by 
employee. When an employee is selected for transfer or appointment to a 
post of duty outside the continental United States, the

[[Page 117]]

place of actual residence shall be determined at the time of selection 
and designated in the written agreement prescribed in Sec. 302-1.5(b) to 
remain in the Government service for a minimum period of time prescribed 
by the agency head pursuant to law. An employee hired locally at a 
location outside the continental United States who claims residence at 
another location in the United States, the Commonwealth of Puerto Rico 
or the Commonwealth of the Northern Mariana Islands, or a United States 
territory or possession at time of appointment, shall designate in 
writing the claimed place of actual residence for the consideration of 
agency officials.
    (2) Determination by agency official. Determination of the place of 
actual residence shall be made by an authorized agency official on the 
basis of all the facts in the record. When there is doubt as to the 
place of actual residence, the employee is responsible for supplying any 
further information necessary to support designation of the claimed 
place of actual residence.
    (3) Guidance in determination of residence. While it is not feasible 
to establish rigid standards for what constitutes a place of residence, 
the concept of residence represented in an existing statutory provision 
(8 U.S.C. 1101(33)) may be used as general guidance. This concept views 
residence as the place of general abode, meaning the principal, actual 
dwelling place in fact, without regard to intent. Determination of the 
place of actual residence is primarily an administrative responsibility 
and the place constituting the actual residence must be determined upon 
the factual circumstances in each case. Examples of factors which shall 
be considered, whenever applicable, by agency officials charged with 
this responsibility are:
    (i) The place of actual residence of a dependent student generally 
is presumed to be the same as that of the parents and, except in rare 
instances, this situation would not be changed by the student attending 
college in another place.
    (ii) The place at which the employee physically resided at time of 
selection for appointment or transfer frequently constitutes the place 
of actual residence and shall be so regarded in the absence of 
circumstances reasonably indicating that another location may be 
designated as the place of actual residence.
    (iii) Designation of a place of actual residence in an official 
document signed by the employee earlier in Government employment shall 
be regarded as originally intended to be a continuing designation, and 
the burden is upon the employee to establish clearly that the earlier 
designation was in error or that later circumstances entitle a different 
designation to be made. After an employee has been transferred or 
appointed to a post of duty outside the continental United States, the 
location of the place of actual residence incorporated in the official 
records of such employment shall be changed only to correct an error in 
the designation of residence.
    (iv) Presence in the individual's work history of a representative 
amount of full-time employment at or in the immediate geographic area of 
the location designated as place of actual residence is a significant 
factor, but lack of such history does not preclude the designation of 
the location as place of actual residence.
    (v) The chronological record of individual or family association 
with a locality is usually significant only in connection with an 
analysis of other circumstances explaining the nature of such 
association. Frequent or extended visits to a locality must be evaluated 
in relation to the purpose of the visits and sometimes in relation to 
the nature of the area itself. For example, vacation visits to a resort 
area, without the added support of other factors, should not be regarded 
as adequate to establish a place of actual residence.
    (vi) Recognition and exercise by the employee of the privileges and 
duties of citizenship in a particular jurisdiction, such as voting and 
payment of taxes on income and personal property are factors for 
consideration, but agency application of standards about place of 
residence should not be such as to discourage employees from property 
ownership or participation in community affairs at a nonforeign location 
outside the continental United States.

[[Page 118]]

    (d) Return for separation. When an employee is eligible for return 
travel and transportation to his/her place of actual residence upon 
separation after completion of the period of service specified in an 
agreement executed under Sec. 302-1.5(b) or is separated for reasons 
beyond his/her control and acceptable to the agency concerned, he/she 
may receive travel and transportation to an alternate location, provided 
the cost to the Government shall not exceed the cost of travel and 
transportation to his/her residence at the time he/she was assigned to 
an overseas station. However, under decisions of the Comptroller 
General, ordinarily, an employee is entitled to travel and 
transportation expenses upon separation only to the country of actual 
residence at the time of assignment to such duty.
    (e) Prior return of immediate family--(1) When employee is eligible 
for return transportation. When an employee has become eligible for 
return transportation by satisfactorily completing an agreed period of 
service at a post of duty outside the continental United States, the 
Government shall pay one-way transportation expenses for returning the 
employee's immediate family and household goods before the employee's 
return to his/her place of actual residence in the United States.
    (2) Return for compassionate reasons. One-way transportation 
expenses for the return of the employee's immediate family and his/her 
household goods also may be paid without regard to the employee's 
completion of an agreed period of service provided it has been 
determined under regulations prescribed by the head of the agency 
concerned that the public interest requires the return of the immediate 
family for compelling personal reasons of a humanitarian or 
compassionate nature, which may involve physical or mental health, death 
of a member of the immediate family, or obligations imposed by authority 
or circumstances over which the individual has no control.
    (3) Limited to one return trip. Expenses allowed as provided in 
paragraphs (e) (1) and (2) of this section shall be paid by the 
Government not more than one time during each agreed period of service 
and are subject to chapter 301 of this title.
    (4) Part of household goods retained overseas. In connection with 
the prior return of his/her family, the employee may elect to retain a 
portion of the household goods with him/her at the post of duty and ship 
the remainder to his/her place of actual residence. In such an instance, 
the Government will pay for shipment of both parts of the household 
goods, provided the aggregate weight of both shipments does not exceed 
the applicable weight limits.
    (5) Alternate destination. If the employee's immediate family and 
household goods are returned to a location in the United States other 
than the place of actual residence therein, the allowable expenses shall 
not exceed those allowable for return over a usually traveled route 
between the post of duty and the place of actual residence.
    (6) Prior return at employee's expense--reimbursement. There may be 
circumstances in which an employee elects to return his/her immediate 
family and the household goods or any part thereof at his/her own 
expense to any of the United States when he/she is not eligible for such 
transportation under this paragraph. In such an instance, and after the 
employee becomes eligible for transportation at Government expense, he/
she may be reimbursed for the proper expenses which he/she had 
previously paid. He/She will be reimbursed in accordance with the 
applicable provisions of this paragraph only for expenses which are 
supported by receipts or other appropriate documentation furnished to 
the Government under regulations prescribed by the head of the agency 
concerned.
    (f) Return of former spouse and dependents. Paragraph (e) of this 
section also applies to the spouse and dependents of an employee who 
have traveled to the employee's overseas post of duty as dependents (as 
provided in Sec. 302-1.4(f)) at Government expense, even if, because of 
divorce or annulment, such individuals will have ceased to be dependents 
as of the date the employee becomes eligible for return travel. Travel 
of such former dependents is authorized by the employee's next 
entitlement to return travel but not beyond the end of the employee's 
current agreed tour of duty.

[[Page 119]]

    (g) Return of family member over 21. If a member of the immediate 
family, as defined in Sec. 302-1.4(f), reaches his/her twenty-first 
birthday while the employee is assigned to duty overseas, that person 
may be returned to the United States (or foreign location at which the 
actual residence is located) at Government expense, provided his/her 
last travel overseas was at Government expense as a member of the 
employee's immediate family. Return of that person is authorized by the 
employee's next entitlement to travel to the United States (or foreign 
location at which the actual residence is located) but not beyond the 
end of the employee's current agreed tour of duty.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 10, 55 FR 41536, 
Oct. 12, 1990; FTR Amdt. 17, 56 FR 23657, May 23, 1991; FTR Amdt. 26, 57 
FR 28635, June 26, 1992; FTR Amdt. 84, 64 FR 29163, May 28, 1999]



Sec. 302-1.13  Overseas tour renewal agreement travel.

    Employees may be eligible to receive allowances for travel and 
transportation expenses for the purpose of returning home to take leave 
between tours of duty overseas as provided in this section. These 
provisions are applicable to employees serving tours of duty at posts of 
duty outside the United States. These provisions are also applicable to 
employees serving tours of duty in Alaska or Hawaii but only under the 
conditions specified in paragraphs (a) (2) and (3) of this section.
    (a) Eligibility. Employees may be eligible to receive allowances for 
travel and transportation expenses for returning home between tours of 
duty overseas under the criteria set forth in paragraphs (a) (1) through 
(3) of this section.
    (1) Eligibility requirements for all areas outside the continental 
United States. In order to be eligible for allowances under this 
section, an employee before departure from his/her post of duty outside 
the continental United States must have:
    (i) Satisfactorily completed an agreed period of service or the 
prescribed tour of duty as provided in Sec. 302-1.5(b) for return travel 
entitlement;
    (ii) Entered into a new written agreement as provided in Sec. 302-
1.5(b) for another period of service at the same or another post of duty 
outside the continental United States. The agreement shall cover costs 
incident to the travel to the employee's place of actual residence or 
alternate location and return and any additional cost paid by the 
Government as a result of a transfer of the employee to another official 
station overseas at the time of the tour renewal agreement travel; but 
as provided in Sec. 302-1.5(b), the agreement will be for 12 months with 
respect to the transfer costs; and
    (iii) Qualified for eligibility status under the provisions of 
paragraphs (a) (2) and/or (3) of this section, if the post of duty 
involved is located in Alaska or Hawaii.
    (2) Employees stationed in Alaska or Hawaii on September 8, 1982. An 
employee whose status on September 8, 1982, was any one of the 
situations listed in paragraph (a)(2) (i), (ii), or (iii) of this 
section involving a post of duty in Alaska or in Hawaii will continue to 
be eligible to receive allowances for travel and transportation expenses 
for tour renewal agreement travel provided the employee continues to 
serve consecutive tours of duty at posts of duty within Alaska or at 
posts of duty within Hawaii. Transfers between a post of duty in Alaska 
and a post of duty in Hawaii will not constitute consecutive tours of 
duty for purposes of continuing eligibility under this section. On 
September 8, 1982, the employee must have been:
    (i) Serving a current tour of duty in Alaska or Hawaii;
    (ii) En route to a post of duty in Alaska or Hawaii under a written 
agreement to serve a tour of duty; or
    (iii) Engaged in tour renewal agreement travel and have entered into 
a new written agreement to serve another tour of duty in Alaska or in 
Hawaii.
    (3) Employees assigned, appointed, or transferred to a post of duty 
in Alaska or Hawaii after September 8, 1982. (i) Except for situations 
described in paragraph (a)(2) of this section, the travel and 
transportation expenses allowable for tour renewal agreement travel 
under

[[Page 120]]

this section may not otherwise be authorized for employees assigned, 
appointed, or transferred to a post of duty in Alaska or Hawaii after 
September 8, 1982, unless it is determined under regulations prescribed 
by the agency head that payment of these expenses is necessary for the 
purpose of recruiting or retaining an employee for service of a tour of 
duty at a post of duty in Alaska or Hawaii. This authority must be used 
sparingly and only when required to fulfill agency staffing needs to 
accomplish the agency's mission. These provisions are intended to ensure 
the availability of well qualified employees or those employees with 
special skills and knowledge who are not available in the local area, 
and to fill positions in remote areas. Agency regulations shall 
prescribe criteria and guidelines to determine the need for payment of 
tour renewal agreement travel expenses. The agency determination that it 
is necessary to pay the expenses of tour renewal agreement travel as a 
recruiting or retention incentive in order to fill a particular position 
in Alaska or Hawaii shall be reviewed periodically but not less than 
every 5 years.
    (ii) The payment of travel and transportation expenses for tour 
renewal agreement travel for recruiting or retention purposes is limited 
to two round trips beginning within 5 years after the date the employee 
first begins any period of consecutive tours of duty in Alaska or 
Hawaii. Employees shall be advised in writing of this limitation.
    (4) Effect on other allowances. Paragraphs (a) (2) and (3) of this 
section do not affect the provisions of Sec. 302-1.12 governing overseas 
assignments and return for employees transferred or new appointees to 
posts of duty in Alaska and Hawaii.
    (b) Allowable travel and transportation--(1) Destination. An 
eligible employee and his/her immediate family shall be allowed expenses 
for travel from the post of duty outside the continental United States 
to his/her place of actual residence at the time of assignment to a post 
of duty outside the continental United States (also referred to as 
``actual residence'' in this section). Those expenses shall also be 
allowed from the place of actual residence upon return to the same or 
another post of duty outside the continental United States; except with 
respect to Alaska and Hawaii, the return must be to a post of duty 
located within the same State (Alaska or Hawaii) as the post of duty at 
which the employee served immediately before tour renewal agreement 
travel (see paragraph (a)(2) of this section).
    (2) Allowances. These allowances are payable under chapter 301 of 
this title and are limited to per diem and transportation costs for the 
employee and transportation costs, but not per diem, for his/her 
immediate family. (See Sec. 302-2.1.) If a transfer is also involved, 
family per diem may be paid as authorized by Sec. 302-2.2(b) to the 
extent such per diem is payable incident to direct travel between posts 
of duty.
    (3) Alternate destination. An employee and his/her family may travel 
to a location in the United States or another country in which the place 
of actual residence is located other than the location of the place of 
actual residence; however, an employee whose actual residence is in the 
United States must spend a substantial amount of time in the United 
States incident to travel under this section to be entitled to the 
allowance authorized. The amount allowed for travel and transportation 
expenses when travel is to an alternate location shall not exceed the 
amount which would have been allowed for travel over a usually traveled 
route from the post of duty to the place of actual residence and for 
return to the same or a different post of duty outside the continental 
United States as the case may be.
    (c) Limitations--(1) Husband and wife both employed. If husband and 
wife are both employed in the immediate geographic area by the same or 
different agencies as employees under the terms of this chapter, the 
allowances authorized in this section shall apply to each of them 
separately, in which instance neither of them is eligible for any 
allowances as the spouse, or to either of them, in which instance one is 
considered the head of the household and the other is eligible for 
allowances as the spouse. In applying these alternatives,

[[Page 121]]

other members of the immediate family shall not receive duplicate 
allowances because of the fact that both husband and wife are employees. 
A determination as to which of the two alternatives is selected shall be 
made in writing and shall be signed by both husband and wife. A copy of 
this determination shall be filed with the agency in which each is 
employed.
    (2) Local hires not eligible--(i) Married persons in area with 
spouse. An employee hired locally is not eligible for allowances under 
this section if he/she is married and is in the immediate geographic 
area because his/her spouse is in the area as a member of the Foreign 
Service, a member of the uniformed services (as defined in title 37, 
U.S.C.), a private individual, or an employee of a private individual or 
a non-Federal organization.
    (ii) Minors in area with parents. An employee hired locally who is 
unmarried and under 21 years of age is not eligible for allowances under 
this section if a parent of the employee is in the immediate geographic 
area as a member of the Foreign Service, a member of the uniformed 
services (as defined in title 37, U.S.C.), a civilian employee under the 
terms of this subtitle, a private individual, or an employee of a 
private individual or a non-Federal organization.
    (iii) Denial of allowance to eligible local hires. Under regulations 
prescribed by the head of the agency concerned, the agency may in its 
discretion refuse eligibility for allowances under this subpart to an 
employee who was hired locally and who did not sign a written agreement 
as provided under Sec. 302-1.5(b), provided the agency notifies the 
employee of its intention before the employee has completed a period of 
service equal to the period generally applicable to employees of the 
agency serving at the post of duty concerned or in the same geographic 
area.
    (d) Liability of employee--noncompliance with new agreement. An 
employee who, for reasons not beyond his/her control and not acceptable 
to the agency concerned, fails to complete the period of service 
specified in a new service agreement is obligated for expenses and for 
allowances paid to him/her.
    (1) Failure to complete initial year of service. (i) If the employee 
fails to complete 1 year of service under a new agreement, he/she is 
indebted to the Government for any amounts spent by the Government for:
    (A) His/her transportation and per diem and transportation for his/
her immediate family incident to tour renewal agreement travel from the 
post of duty to his/her place of actual residence and from the place of 
actual residence to the last post of duty where he/she failed to 
complete a year of service;
    (B) Transportation for any member of the immediate family who 
traveled from the former to the last post of duty without going to the 
actual place of residence;
    (C) Transportation of his/her household goods from the former post 
of duty to the last post of duty (including amounts spent for packing, 
crating, drayage, unpacking, and temporary storage); and
    (D) Any other allowances paid under this subtitle when a transfer of 
official station is involved.
    (ii) In addition, the employee must bear the expense of 
transportation for himself/herself, and the family and household goods 
from the last post of duty to the place of actual residence, and he/she 
is indebted to the Government for any amounts spent by the Government 
for these purposes.
    (iii) The employee is entitled to an allowance if, prior to his/her 
current agreement which he/she did not complete, he/she completed an 
agreed period of service for which he/she did not receive all allowances 
to which he/she was entitled. The employee in such an instance is 
entitled to allowances for the return of himself/herself, and the family 
and household goods (including costs of packing, crating, drayage, 
unpacking, and temporary storage) from the post of duty at which the 
former period of service was completed to the actual place of residence.
    (iv) Since the employee did not avail himself/herself of the 
entitlement described in paragraph (d)(1)(iii) of this section, the 
costs that would have been incurred for that purpose may be applied as a 
setoff against the indebtedness described in paragraphs (d)(1) (i)

[[Page 122]]

and (ii) of this section. The setoff amount shall be applied as follows:
    (A) If the amount of the setoff is less than the indebtedness, the 
difference is a debt due the Government; or
    (B) If the setoff is larger than the indebtedness, the difference 
(excess setoff) will be applied to the costs, for which the employee is 
responsible, of moving the employee, and the family and household goods 
from the post of duty where he/she failed to complete a year of service 
to the place of actual residence. If the amount of excess setoff equals 
or exceeds the costs for which the employee is responsible, the 
Government will procure and pay for such transportation in full. If the 
amount of excess setoff is less than the costs for which the employee is 
responsible, the Government may procure and pay for the transportation 
and obtain reimbursement from the employee for the difference between 
the total costs and the amount of the excess setoff to be applied 
against the costs, or allow the employee to pay the total costs and 
reimburse him/her for the applicable amounts upon submission of an 
appropriate voucher.
    (2) Failure to complete agreed period after initial year. (i) If the 
employee completes 1 year or more of service under a new agreement, but 
does not complete the entire period of service specified in the 
agreement, he/she is not indebted to the Government for amounts spent by 
the Government for transportation and per diem for the employee and for 
transportation of his/her immediate family incident to tour renewal 
agreement travel from the post of duty at which he/she completed the 
previous tour of duty to his/her place of actual residence and from the 
place of actual residence to the post of duty at which he/she failed to 
complete the agreed upon tour of duty. Furthermore, if the post of duty 
where the employee failed to complete his/her agreement is not the same 
as the place where he/she did complete his/her previous assignment, he/
she is not indebted for the costs of transporting any members of the 
immediate family who traveled from the former to the latter post of duty 
without going to the actual place of residence, nor for the costs of 
transporting his/her household goods between these two posts of duty, 
including any related costs of packing, crating, drayage, unpacking, and 
temporary storage or for other allowances paid under this chapter 
incident to the transfer of official station.
    (ii) However, when the employee fails to complete the agreed period 
of service after the initial year, the employee must bear the costs of 
transportation for himself/herself and the immediate family and 
household goods from the post of duty at which he/she did not complete 
the agreed upon tour of duty under the new agreement to the place of 
actual residence.
    (iii) For the reasons described in paragraph (d)(1)(iii) of this 
section, however, the employee shall be allowed credit for an amount 
equal to the costs of transporting, from the post of duty at which the 
former period of service was completed to the place of actual residence, 
the household goods and any members of the immediate family who did not 
accompany him/her when he/she returned to the place of actual residence 
incident to renewal agreement travel toward the costs (see paragraph 
(d)(2)(ii) of this section) of return to the place of actual residence.
    (iv) The credit amount allowable and the costs involved shall be 
computed in the same manner as provided in paragraph (d)(1)(iv) of this 
section.

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 10, 55 FR 41536, 
Oct. 12, 1990; FTR Amdt. 16, 56 FR 15050, Apr. 15, 1991; FTR Amdt. 26, 
57 FR 28635, June 26, 1992; FTR Amdt. 84, 64 FR 29163, May 28, 1999]



Sec. 302-1.14  Use of funds.

    (a) Advance of funds--(1) Basis. An employee may be advanced funds 
for use while traveling and for certain expenses which he/she may incur 
incident to a transfer based on his/her prospective entitlement to 
reimbursement for those expenses after they are incurred.
    (2) Rules. Advances and collection of advances by deduction from the 
employee's voucher are subject to chapter 301 of this title.
    (3) Anticipated entitlements which may justify an advance. The 
expected entitlement of an employee to reimbursement for the following 
expenses will form the basis for payment of a travel

[[Page 123]]

advance. Specific authority with regard to each type of expense is 
contained in the sections governing the particular allowances.
    (i) Per diem, mileage, and common carrier costs incident to his/her 
change of official station travel as set forth in Sec. 302-2.4;
    (ii) Authorized househunting trips as set forth in Sec. 302-4.16 of 
this chapter;
    (iii) Subsistence while occupying temporary quarters as set forth in 
Sec. 302-5.15 of this chapter;
    (iv) Transportation and temporary storage of household goods as set 
forth in Sec. 302-8.6;
    (v) Transportation of mobile homes as set forth in Sec. 302-7.5; and
    (vi) Transportation and emergency storage of employee's privately 
owned vehicle as set forth in Sec. 302-10.11 of this chapter.
    (b) Funding of transfers between agencies. In the case of transfer 
from one agency to another, allowable expenses shall be paid from the 
funds of the agency to which the employee is transferred. However, in 
transfers between agencies for reasons of reduction-in-force or transfer 
of functions, expenses allowable under this chapter may be paid in whole 
or in part by the agency from which the employee is transferred or by 
the agency to which he/she is transferred as may be agreed upon by the 
heads of the agencies concerned except as excluded in paragraphs (b) (1) 
and (2) of this section.
    (1) Nontemporary storage when assigned to an isolated permanent duty 
station within the continental United States; and
    (2) Transfers to, from, or between foreign countries (except the 
areas and installations in the Republic of Panama made available to the 
United States under the Panama Canal Treaty of 1977 and related 
agreements (as described in section 3(a) of the Panama Canal Act of 
1979)).

[54 FR 20306, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992; FTR Amdt. 59, 62 FR 13756, Mar. 21, 1997; FTR Amdt. 63, 
62 FR 13768, Mar. 21, 1997; FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997]



Sec. 302-1.15  Waiver of limitations for an employee relocating to or from a remote or isolated location.

    The head of an agency or his/her designee may waive any limitation 
contained in subchapter II of chapter 57 of title 5, United States Code, 
or in any regulation (including this chapter) implementing those 
statutory provisions, for any employee relocating to or from a remote or 
isolated location when the following conditions are met:
    (a) The limitation if not waived would cause the employee to suffer 
a hardship; and
    (b) The head of the agency or his/her designee certifies in writing 
that the limitation is waived and the reason(s) for the waiver.

[FTR Amdt. 58, 62 FR 10709, Mar. 10, 1997]



    Subpart B--Relocation Entitlements Upon Separation for Retirement



Sec. 302-1.100  Applicability.

    (a) Individuals covered--(1) Career appointees to the Senior 
Executive Service (SES). The provisions of this subpart are applicable 
to career appointees in SES positions. For purposes of this subpart, the 
definitions in paragraphs (a)(1) (i) and (ii) of this section apply.
    (i) Career appointee as defined in 5 U.S.C. 3132(a)(4) means an 
individual in an SES position whose appointment to the position or 
previous appointment to another SES position was based on approval by 
the Office of Personnel Management of the executive qualifications of 
such individual.
    (ii) Senior Executive Service (SES) position as defined in 5 U.S.C. 
3132(a)(2) means:
    (A) Any position in an agency which is classified above GS-15 of the 
General Schedule pursuant to 5 U.S.C. 5108 or is in Level IV or V of the 
Executive Schedule; or
    (B) An equivalent position which is not required to be filled by an 
appointment by the President by and with the advice and consent of the 
Senate, and is a position which includes one or more of the duties 
listed in 5 U.S.C. 3132(a)(2).

[[Page 124]]

    (2) Appointees who elect to retain SES retirement benefits. The 
provisions of this subpart are applicable to a non-SES appointee if the 
conditions listed in paragraphs (a)(2) (i) through (iii) of this section 
are met:
    (i) The appointee's basic rate of pay is at Level V of the Executive 
Schedule or higher;
    (ii) The appointee was previously a career appointee in the SES; and
    (iii) The appointee elected under 5 U.S.C. 3392(c) to retain SES 
retirement benefits.
    (3) Medical Center Directors. The provisions of this subpart are 
applicable to individuals who:
    (i) Served as a director of a Department of Veteran's Affairs 
medical center under 38 U.S.C. 4103(a)(8) as in effect on November 17, 
1988;
    (ii) Separated from Government service on or after October 2, 1992; 
and
    (iii) Are not otherwise covered under paragraph (a) (1) or (2) of 
this section.
    (b) Immediate family of deceased covered individual. The provisions 
of this subpart apply to the immediate family of a covered individual, 
as defined in paragraph (a)(1) of this section, who satisfies the 
eligibility criteria in Sec. 302-1.101, and who:
    (1) Died in Government service on or after January 1, 1994; or
    (2) Died after separating from Government service but before travel 
and/or transportation authorized under this subpart were completed.
    (c) Exclusions. The provisions of this subpart are not applicable to 
individuals whose appointment in the SES is a limited term, limited 
emergency, or noncareer appointment. (See 5 U.S.C. 3132(a) (5) through 
(7) for definitions of excluded types of appointment.)

[FTR Amdt. 32, 58 FR 58243, Oct. 29, 1993, as amended by 62 FR 26374, 
May 13, 1997]



Sec. 302-1.101  Eligibility criteria.

    Upon separation from Federal service for retirement, a covered 
individual as defined in Sec. 302-1.100(a) of this subpart (or a 
deceased covered individual's immediate family as described in Sec. 302-
1.100(b)) is eligible for those travel and transportation allowances 
specified in Sec. 302-1.103 of this subpart, if such individual meets 
the following criteria:
    (a) Was transferred or reassigned geographically at any time in the 
interest of the Government and at Government expense from one official 
station to another for permanent duty in a position described in 
Sec. 302-1.100(a) of this subpart, including a transfer or reassignment:
    (1) From an SES career appointment to another SES career 
appointment;
    (2) From an SES career appointment to an appointment outside the SES 
at a rate of pay equal to or higher than Level V of the Executive 
Schedule, and the employee elects to retain SES retirement benefits 
under 5 U.S.C. 3392; or
    (3) From other than an SES career appointment, including an 
appointment in a civil service position outside the SES, to an SES 
career appointment;
    (b) At the time of the transfer or reassignment:
    (1) Was eligible to receive an annuity for optional retirement under 
section 8336(a), (b), (c), (e), (f), or (j) of subchapter III of chapter 
83 (Civil Service Retirement System (CSRS)) or under section 8412 of 
subchapter II of chapter 84 (Federal Employees Retirement System (FERS)) 
of title 5, U.S.C.; or
    (2) Was within 5 years of eligibility to receive an annuity for 
optional retirement under one of the authorities in paragraph (b)(1) of 
this section; or
    (3) Was eligible to receive an annuity based on discontinued service 
retirement, or early voluntary retirement under an OPM authorization, 
under section 8336(d) of subchapter III of chapter 83 or under section 
8414(b) of subchapter II of chapter 84 of title 5, U.S.C.;
    (c) Is separated from Federal service on or after September 22, 
1988;
    (d) Is eligible to receive an annuity upon such separation (or, in 
the case of death in Government service, met the requirements for being 
considered eligible to receive an annuity, as of the date of death) 
under the provisions of subchapter III of chapter 83 (CSRS) or chapter 
84 (FERS) of title 5, U.S.C., including an annuity based on optional 
retirement, discontinued service retirement, early voluntary retirement 
under an OPM authorization, or disability retirement; and

[[Page 125]]

    (e) Has not previously been authorized and received ``last move 
home'' benefits upon separation from Federal service for retirement.

[FTR Amdt. 16, 56 FR 15050, Apr. 15, 1991; 56 FR 28796, June 24, 1991, 
as amended by FTR Amdt. 32, 58 FR 58243, Oct. 29, 1993; 62 FR 26375, May 
13, 1997]



Sec. 302-1.102  Agency authorization or approval.

    (a) Covered individuals. An individual who is eligible for moving 
expenses under this subpart shall submit a request to the designated 
agency official for authorization or approval of the moving expenses 
stating tentative moving dates and origin and destination locations of 
the planned move. Such requests shall be submitted in a format and 
timeframe as prescribed by agency policy and procedures.
    (b) Immediate family of deceased covered individual. Travel and 
transportation under this subpart are payable for the immediate family 
of a covered individual who died while in Government service during the 
period beginning on January 1, 1994, and ending October 6, 1994, upon 
the immediate family's written application submitted to the designated 
agency official by May 13, 1998.

[62 FR 26375, May 13, 1997]



Sec. 302-1.103  Allowable expenses.

    When the head of the agency concerned, or his/her designee, 
authorizes or approves, the travel and transportation expenses specified 
in this section shall be paid for those individuals who are eligible for 
such expenses under Sec. 302-1.101. Allowable expenses are as follows:
    (a) Travel expenses including per diem under Sec. 302-2.1 for the 
individual.
    (b) Transportation expenses under Sec. 302-2.2(a), but not per diem, 
for the individual's immediate family.
    (c) Mileage allowance under Sec. 302-2.3, to the extent travel is 
performed by privately owned automobile.
    (d) Transportation and temporary storage of household goods under 
part 302-8 not to exceed 18,000 pounds net weight.

[FTR Amdt. 16, 56 FR 15050, Apr. 15, 1991; 56 FR 28796, June 24, 1991]



Sec. 302-1.104  Expenses not allowable.

    Items of expense not listed in Sec. 302-1.103 which generally are 
authorized for reimbursement in the case of transferred employees; 
(e.g., per diem for family, cost of househunting trip, subsistence while 
occupying temporary quarters, miscellaneous expense allowance, residence 
sale and purchase expenses, leasebreaking expenses, nontemporary storage 
of household goods, relocation income tax allowance, and relocation 
services) are not authorized upon the eligible individual's retirement.

[FTR Amdt. 16, 56 FR 15050, Apr. 15, 1991, as amended by FTR Amdt. 32, 
58 FR 58244, Oct. 29, 1993]



Sec. 302-1.105  Origin and destination.

    (a) The expenses listed in Sec. 302-1.103 may be paid from the 
official station where separation of the eligible individual occurs to 
the place where the individual has elected to reside within the United 
States; or if the individual dies before separating or after separating 
but before the travel and transportation are completed, expenses may be 
paid from the deceased individual's official station at the time of 
death or where separation occurred, as appropriate, to the place within 
the areas listed in this paragraph where the immediate family elects to 
reside even if different from the place elected by the separated 
eligible individual.
    (b) Travel and transportation expenses may be paid from an alternate 
origin or more than one origin provided the cost does not exceed the 
cost that the Government would have paid if all travel and 
transportation had originated at the official station from which the 
individual was separated to the place where the individual, or the 
immediate family, will reside.
    (c) This subpart comtemplates a move to a different georgraphical 
area. In the event the place where the individual has elected to reside 
is within the same general local or metropolitan area in which the 
official station or residence was located at the time of the 
individual's separation, the expenses authorized by this subpart may not 
be paid unless the mileage criteria

[[Page 126]]

specified in Sec. 302-1.7 for a short distance transfer are met.

[54 FR 29716, July 14, 1989, as amended by FTR Amdt. 16, 56 FR 15050, 
Apr. 15, 1991; 56 FR 28796, June 24, 1991; FTR Amdt. 26, 57 FR 28635, 
June 26, 1992; FTR Amdt. 32, 58 FR 58244, Oct. 29, 1993; 62 FR 26375, 
May 13, 1997; FTR Amdt. 84, 64 FR 29163, May 28, 1999]



Sec. 302-1.106  Time limits for beginning travel and transportation.

    (a) Except as provided in paragraph (b) of this section, all travel, 
including that for the separated covered individual, and transportation, 
including that for household goods, allowed under this subpart, shall be 
accomplished within 6 months of the date of separation (or date of death 
if the individual died before separating), or other reasonable period of 
time as determined by the agency concerned, but in no case later than 2 
years from the effective date of the individual's separation from 
Government service (or date of death if the individual died before 
separating).
    (b) For the immediate family of a covered individual who died in 
Government service between January 1, 1994 and May 13, 1997, all travel 
and transportation, including that for household goods, allowed under 
this subpart, shall be accomplished no later than May 13, 1999.

[62 FR 26375, May 13, 1997]



Sec. 302-1.107  Use of funds.

    Travel advances will not be issued to cover any of the expenses 
authorized by this subpart. Transportation expenses should be paid 
through the use of U.S. Government Transportation Requests and U.S. 
Government Bills of Lading to the maximum extent possible to minimize 
travel and transportation costs and the need for individuals to use 
personal funds. However, individuals who have been authorized or 
approved to make their own moving arrangements may be reimbursed for 
their actual transportation expenses not to exceed applicable coach air 
fares for transportation of the individual and immediate family, or the 
applicable allowances under the commuted rate schedule for moving and 
storage of the household goods.

[FTR Amdt. 16, 56 FR 15051, Apr. 15, 1991]



            Subpart C--Employee's Temporary Change of Station

    Source: FTR Amdt. 64, 62 FR 13771, Mar. 21, 1997, unless otherwise 
noted.
    Note to subpart C: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-1.200  What is a ``temporary change of station (TCS)''?

    TCS means the relocation of an employee to a new official station 
for a temporary period while the employee is performing a long-term 
assignment, and subsequent return of the employee to the previous 
official station upon completion of that assignment.



Sec. 302-1.201  What is the purpose of a TCS?

    TCS provides agencies an alternative to a long-term temporary duty 
travel assignment to increase employee satisfaction and enhance morale, 
reduce the employee's income tax liability, and save the Government 
money.



Sec. 302-1.202  Am I eligible for a TCS?

    Yes, if you are an employee who is directed to perform a long-term 
assignment at a temporary location, and you otherwise would be eligible 
for payment of temporary duty travel allowances authorized under chapter 
301 of this subtitle. For exceptions, see Sec. 302-1.203.



Sec. 302-1.203  Who is not eligible for a TCS?

    The following individuals are not eligible for a TCS:
    (a) A new appointee;
    (b) An employee assigned to or from a State or local Government 
under the Intergovernmental Personnel Act (5 U.S.C. 3372, et. seq.);
    (c) An individual employed intermittently in the Government service 
as a consultant or expert and paid on a daily when-actually-employed 
(WAE) basis;
    (d) An individual serving without pay or at $1 a year; or

[[Page 127]]

    (e) An employee assigned under the Government Employees Training Act 
(5 U.S.C. 4109).



Sec. 302-1.204  Must my agency authorize a TCS when I am directed to perform a long-term assignment at a temporary official station?

    No. Your agency determines the conditions under which a TCS is 
necessary to accomplish the purposes of the Government effectively and 
economically.



Sec. 302-1.205  Under what circumstances will my agency authorize a TCS?

    Your agency will authorize a TCS when:
    (a) You are directed to perform a long-term assignment at another 
duty station;
    (b) Your agency otherwise could authorize temporary duty travel and 
pay travel allowances, including payment of subsistence expenses, under 
chapter 301 of this subtitle for the long-term assignment;
    (c) Your agency determines it would be more advantageous, cost and 
other factors considered, to authorize a TCS; and
    (d) You meet any additional conditions your agency has established.



Sec. 302-1.206  If my agency authorizes a TCS, do I have the option of electing payment of temporary duty travel allowances instead?

    No.



Sec. 302-1.207  How long must my assignment be for me to qualify for a TCS?

    Not less than 6 months, nor more than 30 months.



Sec. 302-1.208  What is the effect on my TCS reimbursement if my assignment lasts less than 6 months?

    Your agency may authorize a TCS only when a long-term assignment is 
expected to last 6 months or more. If your assignment is cut short for 
reasons other than separation from Government service, you will be paid 
TCS expenses.



Sec. 302-1.209  What is the effect on my TCS reimbursement if my assignment lasts more than 30 months?

    If your assignment exceeds 30 months, your agency must permanently 
assign you to the temporary official station or return you to your 
previous official station. Your agency may not pay for nontemporary 
storage or property management services incurred after the last day of 
the thirtieth month. Your agency must pay the expenses of returning you 
and your immediate family and household goods to your previous official 
station unless you are permanently assigned to your temporary official 
station.



Sec. 302-1.210  Is there any required minimum distance between an official station and a long-term assignment location that must be met for me to qualify for a 
          TCS?

    No. Your agency may establish the area within which it will not 
authorize a TCS.



Sec. 302-1.211  Must I sign a service agreement to qualify for a TCS?

    No.



Sec. 302-1.212  What is my official station during my long-term assignment?

    Your official station is the location of your long-term assignment.

                      Expenses Paid Upon Assignment



Sec. 302-1.213  What expenses must my agency pay for a TCS upon my assignment?

    Your agency must pay the following:
    (a) Travel, including per diem, for you and your immediate family 
under part 302-2 of this chapter;
    (b) Transportation and temporary storage of your household goods 
under part 302-8 of this chapter;
    (c) Transportation of a mobile home instead of transportation of 
household goods under part 302-7 of this chapter;
    (d) A miscellaneous expenses allowance under part 302-3 of this 
chapter;
    (e) Transportation of a privately owned vehicle(s) under part 302-10 
of this chapter; and
    (f) A relocation income tax allowance under part 302-11 of this 
chapter for additional income taxes you incur on payments your agency 
makes under

[[Page 128]]

the authority of this section and Sec. 302-1.214 for your relocation 
expenses.



Sec. 302-1.214  What expenses may my agency pay for a TCS upon my assignment?

    Your agency may pay the following:
    (a) Househunting trip expenses under part 302-4 of this chapter; and
    (b) Temporary quarters subsistence expenses under part 302-5 of this 
chapter.

                     Expenses Paid During Assignment



Sec. 302-1.215  If my agency authorizes a TCS, will it pay for nontemporary storage of my household goods?

    Yes, when nontemporary storage is necessary. Nontemporary storage 
expenses include necessary packing, crating, unpacking, uncrating, 
transporting to and from place of storage, charges while in storage, and 
other necessary charges directly related to storage.



Sec. 302-1.216  How long may my agency pay for nontemporary storage of household goods?

    For the duration of your long-term assignment.



Sec. 302-1.217  Is there any limitation on the combined weight of household goods I may transport or nontemporarily store at Government expense?

    Yes, the maximum combined weight is 18,000 pounds net weight. If you 
transport and/or nontemporarily store household goods in excess of the 
maximum weight allowance, you will be responsible for any excess cost.



Sec. 302-1.218  What are the income tax consequences if my agency pays for nontemporary storage of my household goods?

    You will be taxed on the amount of nontemporary storage expenses 
your agency pays. However, your agency will pay you a relocation income 
tax allowance under part 302-11 of this chapter for substantially all of 
the additional Federal, State and local income taxes you incur on the 
expenses your agency pays.



Sec. 302-1.219  Will my agency pay for property management services when I am authorized a TCS?

    Yes. Your agency will reimburse you directly for expenses you incur 
or make payments on your behalf to a relocation services company, if you 
so choose. The term ``property management services'' refers to a program 
provided by a private company for a fee, which assists you in managing 
your residence at your previous official station as a rental property. 
Services provided by the company may include, but are not limited to, 
obtaining a tenant, negotiating a lease, inspecting the property 
regularly, managing repairs and maintenance, enforcing lease terms, 
collecting the rent, paying the mortgage and other carrying expenses 
from rental proceeds and/or funds of the employee, and accounting for 
the transactions and providing periodic reports to the employee.



Sec. 302-1.220  What is the property for which my agency will pay for property management services?

    Only your residence at your previous official station.



Sec. 302-1.221  How long will my agency pay for property management services?

    For the duration of your long-term assignment.



Sec. 302-1.222  What are the income tax consequences when my agency pays for property management services?

    You will be taxed on the amount of property management expenses your 
agency pays, whether it reimburses you directly for your expenses or 
pays a relocation services company to manage your residence. However, 
your agency will pay you a relocation income tax allowance under part 
302-11 of this chapter for substantially all of the additional Federal, 
State and local income taxes you incur on the expenses your agency pays. 
You may wish to consult with a tax advisor to determine whether you will 
incur any additional tax liability, unrelated to your agency's payment 
of your property management expenses, as a result of maintaining your 
residence as a rental property.

[[Page 129]]

  Expenses Paid Upon Completion of Assignment or Upon Separation From 
                           Government Service



Sec. 302-1.223  What expenses will my agency pay when I complete my long-term assignment?

    Your agency will pay the following expenses in connection with your 
return to your previous official station:
    (a) Travel, including per diem, for you and your immediate family 
under part 302-2 of this chapter;
    (b) Transportation and temporary storage of your household goods 
under part 302-8 of this chapter;
    (c) Transportation of a mobile home instead of transportation of 
your household goods under part 302-7 of this chapter;
    (d) Temporary quarters subsistence expenses under part 302-5 of this 
chapter;
    (e) A miscellaneous expenses allowance under part 302-3 of this 
chapter;
    (f) Transportation of a privately owned vehicle(s) under part 302-10 
of this chapter; and
    (g) A relocation income tax allowance under part 302-11 of this 
chapter for additional income taxes you incur on payments your agency 
makes under the authority of this section for your relocation expenses.



Sec. 302-1.224  If I separate from Government service upon completion of my long-term assignment, what relocation expenses will my agency pay upon my 
          separation?

    The same relocation expenses it would have paid had you not 
separated from Government service upon completion of your long-term 
assignment.



Sec. 302-1.225  If I separate from Government service prior to completion of my long-term assignment, what relocation expenses will my agency pay upon my 
          separation?

    If the separation is for reasons beyond your control that are 
acceptable to your agency, your agency will pay the same relocation 
expenses it would pay under Sec. 302-1.224 if you separated from 
Government service upon completion of the long-term assignment. If this 
is not the case, the expenses your agency pays may not exceed the 
reimbursement that you would have received under chapter 301 of this 
subtitle had you been auhorized to perform temporary duty travel for the 
duration of the long-term assignment.



Sec. 302-1.226  If I have been authorized successive temporary changes of station and reassigned from one temporary official station to another, what expenses 

          will my agency pay upon completion of my last assignment or my 
          separation from Government service?

    Your agency will pay the expenses authorized in Sec. 302-1.223 for 
your relocation from your current temporary official station to your 
last permanent official station.

           Permanent Assignment to Temporary Official Station



Sec. 302-1.227  How is payment of my TCS expenses affected if I am permanently assigned to my temporary official station?

    Payment of TCS expenses stops once your temporary official station 
becomes your permanent official station. Your agency may not pay any TCS 
expenses incurred beginning the day your temporary official station 
becomes your permanent official station.



Sec. 302-1.228  What relocation allowances may my agency pay when I am permanently assigned to my temporary official station?

    Your agency may pay the following:
    (a) Travel, including per diem, under part 302-2 of this chapter for 
one round trip between your temporary official station and your previous 
official station for you and members of your immediate family who 
relocated to the temporary official station with you. Your agency may 
also pay the same expenses for a one-way trip from the previous official 
station to the new permanent official station for any immediate family 
members who did not accompany you to the temporary official station.
    (b) Residence transaction expenses under part 302-6 of this chapter;
    (c) Property management expenses under part 302-15 of this chapter;
    (d) Residence-related relocation services expenses, (e.g. expenses 
under a homesale program, expenses for homefinding assistance, and 
property

[[Page 130]]

management services) under part 302-12 of this chapter;
    (e) Temporary quarters subsistence expenses under part 302-5 of this 
chapter;
    (f) Transportation of household goods not previously transported to 
the temporary official station under part 302-8 of this chapter; and
    (g) Transportation of a privately owned vehicle(s) not previously 
transported to the temporary official station under part 302-10 of this 
chapter.

[FTR Amdt. 64, 62 FR 13711, Mar. 21, 1997, as amended by FTR Amdt. 84, 
64 FR 29163, May 28, 1999]



Sec. 302-1.229  If I am permanently assigned to my temporary official station, is there any limitation on the weight of household goods I may transport at 
          Government expense to my official station?

    Yes. You are limited to 18,000 pounds net weight. This maximum 
weight will be reduced by the weight of any household goods transported 
at Government expense to your temporary official station under your TCS 
authorization. Subject to the 18,000 pound limit, your agency will pay 
to transport any household goods in nontemporary storage to your 
official station. Additionally, if you change your residence as a result 
of your permanent assignment to your temporary official station, your 
agency may pay for transporting your household goods, subject to the 
18,000 pound limit, between the residence you occupied during your 
temporary assignment and your new residence.



Sec. 302-1.230  Are there any relocation allowances my agency may not pay if I am permanently assigned to my temporary official station?

    Your agency may not pay for the following:
    (a) Expenses of a househunting trip for you and your spouse to your 
temporary official station under part 302-4 of this chapter; or
    (b) Residence transaction expenses for selling a residence or 
breaking a lease at the temporary official station under part 302-6 of 
this chapter.



   Subpart D--Agency Responsibilities for Temporary Change of Station

    Source: FTR Amdt. 64, 62 FR 13774, Mar. 21, 1997, unless otherwise 
noted.
    Note to subpart D: Use of the pronouns ``we'' and ``you'' throughout 
this subpart refers to the agency.



Sec. 302-1.300  How should we administer our TCS program?

    To minimize your travel and relocation costs.



Sec. 302-1.301  What governing policies must we establish for our TCS program?

    Policies and procedures that govern:
    (a) When you will authorize a TCS, including whether you will impose 
a minimum distance between the employee s current official station and 
the proposed temporary official station for an employee to qualify for a 
TCS; and
    (b) Who will determine whether authorization of a TCS is appropriate 
in each situation.



Sec. 302-1.302  What factors should we consider in determining whether to authorize a TCS for a long-term assignment?

    You should consider the following factors in determining whether to 
authorize a TCS:
    (a) Cost considerations. You should consider the cost of each 
alternative. A long-term temporary duty travel assignment requires the 
payment of either per diem or actual subsistence expenses for the entire 
period of the assignment. This could be very costly to the agency over 
an extended period. A TCS will require fairly substantial relocation 
allowance payments at the beginning and end of the assignment, and less 
substantial payments for nontemporary storage and property management 
services, when authorized, during the period of the assignment. Agencies 
should estimate the total cost of each alternative and authorize the one 
that is most advantageous for the agency, cost and other factors 
considered.
    (b) Length of the long-term assignment. You should consider the 
length of the

[[Page 131]]

long-term assignment. The purpose of temporary duty travel allowances is 
to reimburse an employee for additional costs, including subsistence 
costs, incurred as a result of performing official business away from 
his/her official station. An employee receives a salary intended to 
cover his/her living expenses, including subsistence costs, at the 
official station. When an employee performs a long-term assignment and 
obtains extended stay living accommodations with facilities not unlike 
those the employee has at the official station, the assignment 
characteristics may be more similar to subsisting at the official 
station than at a temporary duty station. When this situation occurs, 
payment of temporary duty travel allowances in addition to payment of 
salary creates an inequitable reimbursement situation between an 
employee performing official travel and an employee officially stationed 
at the same location. In this situation, you should strongly consider 
authorizing a TCS for a long-term assignment.
    (c) Tax considerations. An employee who performs a temporary duty 
travel assignment exceeding one year at a single location is subject to 
income taxation of his/her travel expense reimbursements. An employee 
who is authorized and performs a TCS also will be subject to income 
taxation of some, but not all, of his/her TCS expenses. You will pay an 
offsetting relocation income tax allowance on an employee's TCS expense 
reimbursements but unless specifically authorized by statute, you do not 
have authority to pay such an allowance for income taxes incurred on 
temporary duty travel reimbursements. You, therefore, should authorize a 
TCS if a long-term temporary duty assignment will result in an 
unreimbursable income tax liability on an employee.
    (d) Employee concerns. The long-term assignment of an employee away 
from his/her official station and immediate family may negatively affect 
the employee's morale and job performance. Such negative effects may be 
alleviated by authorizing a TCS so the employee can transport his/her 
immediate family and/or household goods at Government expense to the 
location where he/she will perform the long-term assignment. You should 
consider the effects of a long-term temporary duty travel assignment on 
an employee when deciding whether to authorize a TCS.



PART 302-2--ALLOWANCES FOR SUBSISTENCE AND TRANSPORTATION--Table of Contents




Sec.
302-2.1  For the employee.
302-2.2  For members of an employee's immediate family.
302-2.3  For use of a privately owned automobile in connection with 
          permanent change of station.
302-2.4  Advance of funds.

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 
3 CFR, 1971-1975 Comp., p. 586.



Sec. 302-2.1  For the employee.

    (a) Applicability. This part applies to travel of
    (1) Transferred employees,
    (2) New appointees, and
    (3) Employees assigned to posts of duty outside the continental 
United States in connection with either overseas tour renewal agreement 
travel or return travel to places of residence for the purpose of 
separation.
    (b) Payment for employee's travel expenses. Except as specifically 
provided in this chapter, an agency shall pay per diem, transportation 
costs, and other travel expenses of the employee in accordance with the 
provisions of 5 U.S.C. 5701-5709 and chapter 301 of this title. The 
prohibition in Sec. 301-7.5(b) of this title on paying per diem for 
travel of 12 hours or less applies to change of official station travel.
    (c) Maximum per diem rates for relocation travel--(1) Travel when en 
route between employee's old and new official stations. The maximum per 
diem rate for en route travel within CONUS between the employee's old 
and new official stations shall be the standard CONUS rate prescribed 
under Sec. 301-7.3 of this title.
    (2) Travel to seek residence quarters. The maximum per diem rate for 
travel to seek residence quarters shall be the lesser of the maximum per 
diem rate prescribed under Sec. 301-7.3 of this title for the locality 
where the employee

[[Page 132]]

seeks residence quarters or for the locality where the employee obtains 
lodging accommodations. An agency may prescribe the standard CONUS rate 
as the maximum per diem rate if it determines that establishment of such 
lower rate is advantageous to the Government.

[FTR Amdt. 54, 61 FR 68161, Dec. 27, 1996]



Sec. 302-2.2  For members of an employee's immediate family.

    (a) Transportation. Except as specifically provided in this chapter, 
allowable travel expenses for the employee's immediate family, including 
transportation, are governed by chapter 301 of this title. Travel of the 
immediate family may begin at the employee's old official station or 
some other point, or partially at both, and may end at the new official 
station or some other place selected by the employee, or partially at 
both. However, the cost to the Government for transportation of the 
immediate family shall not exceed the allowable cost by the usually 
traveled route between the employee's old and new official stations.
    (b) Per diem allowance when en route between employee's old and new 
official stations. When an employee is transferred, an allowance shall 
be paid for per diem expenses incurred by the employee's immediate 
family while traveling between the old and new official stations 
regardless of where the old and new stations are located. If the actual 
travel involves departure and/or destination points other than the old 
or new official station, the per diem allowance shall not exceed the 
amount to which members of the immediate family would have been entitled 
if they had traveled by a usually traveled route between the old and new 
official stations. The prohibition in Sec. 301-7.5(b) of this title on 
paying per diem for travel of 12 hours or less applies to change of 
official station travel. The maximum allowable per diem rates are as 
follows:
    (1) For the spouse--(i) When accompanying the employee. When the 
spouse accompanies the employee who is traveling under Sec. 302-2.1, the 
spouse is authorized three-fourths of the per diem rate to which the 
employee is entitled. However, under this provision the minimum per diem 
rate shall be $6 unless the employee receives a per diem rate of less 
than $6 and, in that instance, the spouse will receive the same rate as 
the employee.
    (ii) When not accompanying the employee. When the spouse is not 
accompanying the employee while he/she is traveling under Sec. 302-2.1, 
the spouse is authorized the per diem rate to which the employee is 
entitled under Sec. 302-2.1. In such instance the travel time of the 
employee and the amount of per diem allowance paid him/her are not 
factors in computing the amount of per diem allowance for travel of the 
spouse. (When more than one privately owned automobile is used, the 
spouse shall be considered to have been accompanied by the employee if 
travel is performed on the same days along the same general route.)
    (2) For each other member of the employee's immediate family. Three-
fourths of the per diem rate to which the employee is entitled is 
authorized for each other member age 12 or older, and one-half of the 
per diem rate to which the employee is entitled is authorized for each 
child under 12 years of age. However, under this provision the minimum 
per diem rate shall be $6 unless the employee received a per diem rate 
of less than $6 and, in that instance, the member shall receive the same 
rate as the employee.
    (c) Exclusions. The provisions of paragraph (b) of this section do 
not authorize payment of per diem allowances for members of the 
immediate families of:
    (1) New appointees;
    (2) Employees assigned to posts of duty outside the continental 
United States in connection with overseas tour renewal agreement travel;
    (3) Employees assigned to posts of duty outside the continental 
United States returning to places of actual residence for separation; or
    (4) Employees assigned under the Government Employees Training Act 
(5 U.S.C. 4109).

[54 FR 20314, May 10, 1989, as amended by FTR Amdt. 10, 55 FR 41537, 
Oct. 12, 1990; FTR Amdt. 17, 56 FR 23657, May 23, 1991; FTR Amdt. 54, 61 
FR 68161, Dec. 27, 1996]

[[Page 133]]



Sec. 302-2.3  For use of a privately owned automobile in connection with permanent change of station.

    (a) Determination of advantage to the Government. When an employee, 
with or without an immediate family, who is eligible for travel 
allowances under part 302-1, uses a privately owned automobile for 
permanent change of station travel, that use is deemed to be 
advantageous to the Government. The provisions in Sec. 302-2.3 also 
apply to new appointees, and employees returning from posts of duty 
outside the continental United States to places of actual residence for 
separation. The provisions do not apply to employees assigned to posts 
of duty outside the continental United States in connection with 
overseas tour renewal agreement travel. (See Sec. 302-1.13.)
    (b) Mileage rates prescribed. Payment of mileage allowances, when 
authorized or approved in connection with the transfer, shall be allowed 
as follows:

------------------------------------------------------------------------
                                                                 Mileage
                    Occupants of automobile                       rate
                                                                 (cents)
------------------------------------------------------------------------
Employee only; or one member of immediate family..............     15
Employee and one member; or two members of immediate family...     17
Employee and two members; or three members of immediate family     19
Employee and three or more members; or four or more members of     20
 immediate family.............................................
------------------------------------------------------------------------

    (c) Mileage rates in special circumstances. Heads of agencies may 
prescribe that travel orders or other administrative determinations 
specify higher mileage rates at a rate not more than the maximum rate 
prescribed in Sec. 301-4.2(a)(1) of this title for individual transfers 
of employees or transfers of groups of employees when:
    (1) Employees are expected to use the privately owned automobiles on 
official business while assigned to the new duty stations;
    (2) The common carrier rates for the facilities provided between the 
old and new stations, the related constructive taxicab fares to and from 
terminals, and the per diem allowances prescribed under this part 
justify a higher mileage rate as advantageous to the Government; or
    (3) The costs of driving the privately owned automobile to, from, or 
between official stations located outside the continental United States 
justify a higher mileage rate as advantageous to the Government.
    (d) Maximum per diem allowances when privately owned automobile is 
used--(1) Rates as prescribed by agency. The per diem allowance for the 
employee while en route between the old and new duty stations shall be 
at appropriate rates, as prescribed by the agency concerned, within the 
applicable maximums and in accordance with provisions of Sec. 302-2.1 
and chapter 301 of this title. The per diem allowances prescribed in 
Sec. 302-2.2(b) apply for members of an employee's immediate family, 
except as excluded in Sec. 302-2.2(c).
    (2) Maximum allowance based on total distance. Per diem allowances 
should be paid on the basis of actual time used to complete the trip, 
but the allowances may not exceed an amount computed on the basis of a 
minimum driving distance per day which is prescribed as reasonable by 
the authorizing official and is not less than an average of 300 miles 
per calendar day. An exception to the daily minimum driving distance may 
be made by the agency concerned when travel between the old and new 
official stations is delayed for reasons clearly beyond the control of 
the travelers such as acts of God, restrictions by Governmental 
authorities, or other reasons acceptable to the agency; e.g., a 
physically handicapped employee. In such cases, per diem may be allowed 
for the period of the delay or for a shorter period as determined by the 
agency. The traveler must provide a statement on his/her reimbursement 
voucher fully explaining the circumstances which necessitated the en 
route travel delay. The exception to the daily minimum driving distance 
requires the approval of the agency's authorizing official.
    (3) Method of computation. In computing the per diem amount for a 
prescribed minimum driving distance per day, one-fourth of the 
prescribed per diem rate shall be allowed for each one-fourth of the 
prescribed minimum distance. For example, if the authorizing official 
prescribes a per diem rate of $12 for the employee and a reasonable 
minimum driving distance of 400 miles a day, the per diem amount will

[[Page 134]]

be $3 for each 100 miles or fraction of 100 miles traveled between the 
old and new official stations.
    (e) Use of more than one privately owned vehicle--(1) When 
authorized as advantageous to the Government. Use of no more than one 
privately owned automobile is authorized under this part as being 
advantageous to the Government in connection with permanent change of 
station travel except under the following special circumstances, when 
use of more than one privately owned automobile may be authorized:
    (i) If there are more members of the immediate family than 
reasonably can be transported with luggage in one vehicle;
    (ii) If because of age or physical condition special accommodations 
are necessary in transporting a member of the immediate family in one 
vehicle, and a second automobile is required for travel of other members 
of the immediate family;
    (iii) If an employee must report to a new official station in 
advance of travel by members of the immediate family who delay travel 
for acceptable reasons such as completion of school term, sale of 
property, settlement of personal business affairs, disposal or shipment 
of household goods, and temporary unavailability of adequate housing at 
the new official station;
    (iv) If a member of the immediate family performs unaccompanied 
travel between authorized points other than those for the employee's 
travel; or
    (v) If, in advance of the employee's reporting date, immediate 
family members must travel to the new official station for acceptable 
reasons such as to enroll children in school at the beginning of the 
term.
    (2) Allowances applicable. In those instances where more than one 
automobile is authorized under this paragraph, the allowances under 
paragraphs (b), (c), and (d) of this section apply for each automobile 
and the occupants thereof.
    (3) Allowances when not justified as advantageous to the Government. 
If the use of more than one privately owned automobile is not justified 
under the circumstances described in this paragraph, only the allowances 
prescribed in paragraphs (b), (c), and (d) of this section shall be 
paid, as if all persons involved traveled in one automobile.

[54 FR 20314, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23657, May 
23, 1991; FTR Amdt. 26, 57 FR 28635, June 26, 1992; FTR Amdt. 42, 59 FR 
66626, Dec. 27, 1994]



Sec. 302-2.4  Advance of funds.

    Advance of funds may be made for per diem and mileage allowances as 
provided in Secs. 302-2.1, 302-2.2(b), and 302-2.3 except in connection 
with employees assigned to posts of duty outside the continental United 
States performing authorized or approved overseas tour renewal agreement 
travel. Such advances may also be made upon return to the place of 
residence for the purpose of separation under the policies and 
procedures prescribed in Sec. 302-1.14(a).

[54 FR 20314, May 10, 1989]



PART 302-3--ALLOWANCE FOR MISCELLANEOUS EXPENSES--Table of Contents




Sec.
302-3.1  Applicability.
302-3.2  Eligibility.
302-3.3  Allowable amount.
302-3.4  Advance of funds.

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: 54 FR 20316, May 10, 1989, unless otherwise noted.



Sec. 302-3.1  Applicability.

    (a) Purpose for allowance. The miscellaneous expenses allowance 
authorized by Secs. 302-3.2 and 302-3.3 is for defraying various 
contingent costs associated with discontinuing residence at one location 
and establishing residence at a new location in connection with an 
authorized or approved permanent change of station.
    (b) Types of costs covered. The allowance is related to expenses 
that are common to living quarters, furnishings, household appliances, 
and to other general types of costs inherent in relocation of a place of 
residence (see part 302-7 for specific costs normally associated with 
relocation of a mobile home dwelling that are covered under

[[Page 135]]

transportation expenses). The costs intended to be reimbursed under the 
miscellaneous expenses allowance include, but are not limited to the 
following:
    (1) Fees for disconnecting and connecting appliances, equipment, and 
utilities involved in relocation and costs of converting appliances for 
operation on available utilities;
    (2) Fees for cutting and fitting rugs, draperies, and curtains moved 
from one residence quarters to another;
    (3) Utility fees or deposits that are not offset by eventual 
refunds;
    (4) Forfeiture losses on medical, dental, and food locker contracts 
that are not transferable; and contracts for private institutional care, 
such as that provided for handicapped or invalid dependents only, which 
are not transferable or refundable; and
    (5) Costs of automobile registration, driver's license, and use 
taxes imposed when bringing automobiles into certain jurisdictions.
    (c) Types of costs not covered. This allowance shall not be used to 
reimburse the employee for costs or expenses incurred which exceed 
maximums provided by statute or in this subtitle; costs or expenses that 
the employee incurred but which are disallowed elsewhere in this 
subtitle; costs reimbursed under other provisions of law or regulations; 
costs or expenses incurred for reasons of personal taste or preference 
and not required because of the move; losses covered by insurance; fines 
or other penalties imposed upon the employee or members of his/her 
immediate family; judgments, court costs, and similar expenses growing 
out of civil actions; or any other expenses brought about by 
circumstances, factors, or actions in which the move to a new duty 
station was not the proximate cause. Examples of costs which are not 
reimbursable from this allowance are as follows:
    (1) Losses in selling or buying real and personal property and cost 
items related to such transactions;
    (2) Costs which are reimbursed under other provisions of this 
subtitle or under any other regulations or under provisions of any 
statute;
    (3) Cost of additional insurance on household goods while in transit 
to the new official station or cost of loss or damage to such property;
    (4) Additional costs of moving household goods caused by exceeding 
the maximum weight limitation for which the employee has eligibility as 
provided by law or in this chapter;
    (5) Costs of newly acquired items, such as the purchase or 
installation cost of new rugs or draperies;
    (6) Higher income, real estate, sales, or other taxes as the result 
of establishing residence in the new locality;
    (7) Fines imposed for traffic infractions while en route to the new 
official station locality;
    (8) Accident insurance premiums or liability costs incurred in 
connection with travel to the new official station locality, or any 
other liability imposed upon the employee for uninsured damages caused 
by accidents for which he/she or a member of his/her immediate family is 
held responsible;
    (9) Losses as the result of the sale or disposal of items of 
personal property not considered convenient or practicable to move;
    (10) Damage or loss of clothing, luggage, or other personal effects 
while traveling to the new official station locality;
    (11) Subsistence, transportation, or mileage expenses in excess of 
the amounts reimbursed as per diem or other allowances under this 
regulation;
    (12) Medical expenses due to illness or injuries of the employee or 
members of the immediate family while en route to the new official 
station or while living in temporary quarters at Government expense 
under the provisions of part 302-5; or
    (13) Costs incurred in connection with structural alterations; 
remodeling or modernizing of living quarters, garages or other buildings 
to accommodate privately owned automobiles, appliances or equipment; or 
the cost of replacing or repairing worn-out or defective appliances, or 
equipment shipped to the new location.

[54 FR 20316, May 10, 1989, as amended by FTR Amdt. 20, 56 FR 46989, 
Sept. 17, 1991; FTR Amdt. 26, 57 FR 28635, June 26, 1992]

[[Page 136]]



Sec. 302-3.2  Eligibility.

    (a) Coverage. A miscellaneous expense allowance will be payable to 
an employee for whom a permanent change of station is authorized or 
approved and who has discontinued and established a residence in 
connection with such change regardless of where the old or new official 
station is located, provided the applicable eligibility conditions in 
part 302-1 are met and the agreement required in Sec. 302-1.5 is signed.
    (b) Exclusions. The provisions of this part do not apply for new 
appointees, employees assigned under the Government Employees Training 
Act (see 5 U.S.C. 4109), or employees returning from overseas 
assignments for the purpose of separation.

[54 FR 20316, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23657, May 
23, 1991; FTR Amdt. 26, 57 FR 28635, June 26, 1992]



Sec. 302-3.3  Allowable amount.

    Employees eligible for a miscellaneous expense allowance shall be 
paid an amount under paragraph (a) of this section or reimbursed an 
amount under paragraph (b) of this section, but not both, as follows:
    (a) Allowances in the following amounts will be paid without support 
or other documentation of expenses:
    (1) $350 or the equivalent of 1 week's basic pay, whichever is the 
lesser amount, for an employee without immediate family; and
    (2) $700 or the equivalent of 2 weeks' basic pay, whichever is the 
lesser amount, for an employee with immediate family.
    (b) Allowances in excess of those provided in paragraph (a) of this 
section may be authorized or approved, if supported by acceptable 
statements of fact and either paid bills or other acceptable evidence 
justifying the amounts claimed, provided the aggregate amount does not 
exceed the employee's basic pay (at the time the employee reported for 
duty) for 1 week if the employee is without an immediate family, or for 
2 weeks if the employee has an immediate family. In no instance will the 
amount exceed the maximum rate of grade GS-13 provided in 5 U.S.C. 5332 
at the time the employee reported for duty. The entire amount claimed 
under this paragraph (including the amount otherwise payable without 
such documentation under paragraph (a) of this section) must be 
supported as required in this paragraph.

[54 FR 20316, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



Sec. 302-3.4  Advance of funds.

    No advance of funds is authorized in connection with the allowance 
provided in this part.

[54 FR 20316, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



PART 302-4--ALLOWANCE FOR HOUSEHUNTING TRIP EXPENSES--Table of Contents




     Subpart A--Employee's Allowance For Househunting Trip Expenses

Sec.
302-4.1  What is a ``househunting trip''?
302-4.2  What is the purpose of the househunting trip expenses 
          allowance?
302-4.3  Am I eligible for a househunting trip expenses allowance?
302-4.4  Who is not eligible for a househunting trip expenses allowance?
302-4.5  Must my agency authorize payment of a househunting trip 
          expenses allowance?
302-4.6  Under what circumstances will I receive a househunting trip 
          expenses allowance?
302-4.7  Who may travel on a househunting trip at Government expense?
302-4.8  How many househunting trips may my agency authorize in 
          connection with a particular transfer?
302-4.9  May my spouse and I perform separate househunting trips at 
          Government expense?
302-4.10  How soon may I and/or my spouse begin a househunting trip?
302-4.11  Is there a time limit on the duration of a househunting trip?
302-4.12  When must my househunting trip be completed?
302-4.13  What methods may my agency use to reimburse me for 
          househunting trip expenses?
302-4.14  What transportation expenses will my agency pay?
302-4.15  Must I document my househunting trip expenses to receive 
          reimbursement?
302-4.16  May I receive an advance of funds for househunting trip 
          expenses?
302-4.17  Am I in a duty status when I perform a househunting trip?

[[Page 137]]

                   Subpart B--Agency Responsibilities

302-4.100  How should we administer the househunting trip expenses 
          allowance?
302-4.101  What governing policies must we establish for the 
          househunting trip expenses allowance?
302-4.102  Under what circumstances may we authorize a househunting 
          trip?
302-4.103  What factors must we consider in determining whether to offer 
          an employee the fixed amount househunting trip subsistence 
          expenses reimbursement option?

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: FTR Amdt. 63, 62 FR 13768, Mar. 21, 1997, unless otherwise 
noted.



     Subpart A--Employee's Allowance for Househunting Trip Expenses

    Note to subpart A: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-4.1  What is a ``househunting trip''?

    The term ``househunting trip'' refers to a trip made by the employee 
and/or spouse to the new official station locality to find permanent 
living quarters to rent or purchase. The term ``living quarters'' in 
this part includes apartments, condominiums, and cooperatives in 
addition to townhomes and single family homes.



Sec. 302-4.2  What is the purpose of the househunting trip expenses allowance?

    The allowance for househunting trip expenses is intended to 
facilitate and expedite the employee's move from the old official 
station to the new official station and to lower the Government's 
overall cost for the employee's relocation by reducing the amount of 
time an employee must occupy temporary quarters. The allowance for 
househunting trip expenses provides the employee and/or spouse a period 
of time to concentrate on finding a suitable permanent residence at the 
new official station and thereby expedites the employee's relocation.



Sec. 302-4.3  Am I eligible for a househunting trip expenses allowance?

    You are eligible for a househunting trip expenses allowance if you 
are an employee who is authorized to transfer, and in addition:
    (a) Both your old and new official stations are located within the 
United States;
    (b) You are not assigned to Government or other prearranged housing 
at the new official station; and
    (c) Your old and new official stations are 75 or more miles apart 
(as measured by map distance) via a usually traveled surface route.



Sec. 302-4.4  Who is not eligible for a househunting trip expenses allowance?

    New appointees and employees assigned under the Government Employees 
Training Act (5 U.S.C. 4109) are not eligible for a househunting trip 
expenses allowance.



Sec. 302-4.5  Must my agency authorize payment of a househunting trip expenses allowance?

    No. Your agency determines when it is in the Government's interest 
to authorize you a househunting trip and the procedures you must follow 
if it is authorized.



Sec. 302-4.6  Under what circumstances will I receive a househunting trip expenses allowance?

    You will receive a househunting trip expenses allowance if:
    (a) Your agency authorized you to perform a househunting trip in 
advance of the travel (the agency authorization must specify the mode of 
transportation and the period of time allowed for the trip);
    (b) You have signed a service agreement;
    (c) Your agency has established, and informed you of, the date you 
are to report to your new official station; and
    (d) You meet any additional conditions your agency has established.

[[Page 138]]



Sec. 302-4.7  Who may travel on a househunting trip at Government expense?

    Only you and/or your spouse may travel on a househunting trip at 
Government expense.



Sec. 302-4.8  How many househunting trips may my agency authorize in connection with a particular transfer?

    Your agency may authorize only one round trip for you and/or your 
spouse in connection with a particular transfer.



Sec. 302-4.9  May my spouse and I perform separate househunting trips at Government expense?

    Yes. However, your reimbursement will be limited to the cost that 
would have been incurred if you and your spouse had traveled together on 
one round trip.



Sec. 302-4.10  How soon may I and/or my spouse begin a househunting trip?

    You may begin your househunting trip as soon as your agency has 
notified you of your transfer and issued a travel authorization for a 
househunting trip. To take maximum advantage of your trip, however, it 
is very important that you become familiar as quickly as you can with 
your new official station area (e.g., housing market conditions, school 
locations, etc.). If you are selling your residence at your old official 
station, you should not begin your househunting trip until you have a 
current appraisal of the value of the residence so that you can more 
accurately determine the appropriate price range of residences to 
consider during your househunting trip.



Sec. 302-4.11  Is there a time limit on the duration of a househunting trip?

    A househunting trip should be for a reasonable period, not to exceed 
10 calendar days, as authorized by your agency under Sec. 302-4.101(d).



Sec. 302-4.12  When must my househunting trip be completed?

    You and/or your spouse must complete your househunting trip as 
indicated in the following table:

------------------------------------------------------------------------
                                       Your househunting trip must be
                For                             completed by
------------------------------------------------------------------------
You...............................  The day before you report to your
                                     new official station.
Your spouse.......................  The earlier of:
                                       (a) the day before your family
                                        relocates to your new official
                                        station; or
                                       (b) The day before the maximum
                                        time for beginning allowable
                                        travel expires (see Sec.  302-
                                        1.6 of this chapter).
------------------------------------------------------------------------

Sec. 302-4.13    What methods may my agency use to reimburse me for 
        househunting trip expenses?

------------------------------------------------------------------------
                For                          You are reimbursed
------------------------------------------------------------------------
You and/or your spouse's            Your actual transportation costs.
 transportation expenses.
You and/or your spouse's            One of the following:
 subsistence expenses.
                                       (a) A per diem allowance for you
                                        and/or your spouse as prescribed
                                        under part 302-2 of this
                                        chapter; or
                                       (b) If you accept your agency's
                                        offer of the fixed amount
                                        option, and:
                                        (1) Both you and your spouse
                                         perform a househunting trip
                                         either together or separately,
                                         a single amount determined by
                                         multiplying the applicable
                                         locality rate (listed in
                                         appendix A to chapter 301 of
                                         this subtitle) by 6.25, or
                                        (2) Only one of you performs a
                                         househunting trip, an amount
                                         determined by multiplying the
                                         applicable locality rate
                                         (listed in appendix A to
                                         chapter 301 of this subtitle)
                                         by 5.
------------------------------------------------------------------------


[[Page 139]]



Sec. 302-4.14  What transportation expenses will my agency pay?

    Your agency will authorize you to travel by the transportation 
mode(s) (e.g., airline, train, or privately owned automobile) it 
determines to be advantageous to the Government. Your agency will pay 
for your transportation expenses by the authorized mode(s). If you 
travel by any other mode(s), your agency will pay your transportation 
expenses not to exceed the cost of transportation by the authorized 
mode(s).



Sec. 302-4.15  Must I document my househunting trip expenses to receive reimbursement?

    To receive reimbursement for househunting trip transportation 
expenses you must itemize your transportation expenses and provide 
receipts as required by Sec. 301-11.3(c) of this subtitle. For fixed 
amount househunting trip subsistence reimbursement, you do not document 
your subsistence expenses. For per diem househunting trip subsistence 
expense reimbursement, you must itemize your lodging expenses and you 
must provide receipts as required by Sec. 301-7.9(b) and Sec. 301-
11.3(c) of this subtitle.



Sec. 302-4.16  May I receive an advance of funds for househunting trip expenses?

    Your agency may authorize an advance of funds, in accordance with 
Sec. 302-1.14(a) of this chapter, for your househunting trip expenses. 
Your agency may not advance you funds in excess of the sum of your 
anticipated transportation costs and either the maximum per diem 
allowable under part 302-2 of this chapter for the location and duration 
of your househunting trip or your fixed amount househunting trip 
subsistence expenses payment, whichever applies.



Sec. 302-4.17  Am I in a duty status when I perform a househunting trip?

    Yes.



                   Subpart B--Agency Responsibilities

    Note to Subpart B: Use of the pronouns ``we'' and ``you'' throughout 
this subpart refers to the agency.



Sec. 302-4.100  How should we administer the househunting trip expenses allowance?

    You should administer the househunting trip expenses allowance to 
minimize or avoid its use when other satisfactory and more economical 
arrangements are available.



Sec. 302-4.101  What governing policies must we establish for the househunting trip expenses allowance?

    You must establish policies and procedures governing:
    (a) When you will authorize a househunting trip for an employee;
    (b) Who will determine if a househunting trip is appropriate in each 
situation;
    (c) If and when you will authorize the fixed amount option for 
househunting trip subsistence expenses reimbursement;
    (d) Who will determine the appropriate duration of a househunting 
trip for an employee who selects a per diem allowance under part 302-2 
of this chapter to reimburse househunting trip subsistence expenses; and
    (e) Who will determine the mode(s) of transportation to be used.



Sec. 302-4.102  Under what circumstances may we authorize a househunting trip?

    You may authorize a househunting trip on an individual-case basis 
when the employee has accepted the transfer and his/her circumstances 
indicate that a househunting trip actually is needed. You may not 
authorize a househunting trip when the purpose of the trip is to assist 
the employee in deciding whether he or she will accept the transfer.

[[Page 140]]



Sec. 302-4.103  What factors must we consider in determining whether to offer an employee the fixed amount househunting trip subsistence expenses reimbursement 
          option?

    You must consider the following factors:
    (a) Ease of administration. Payment of a per diem allowance under 
part 302-2 of this chapter requires you to review claims for the 
validity, accuracy, and reasonableness of each expense amount, except 
for meals and incidental expenses. Fixed amount househunting trip 
subsistence expenses reimbursement is easier to administer because you 
do not have to review expense amounts.
    (b) Cost considerations. You must weigh the cost of each 
reimbursement option on a case-by-case basis.
    (c) Treatment of employees. The employee is allowed to choose 
between a per diem allowance under part 302-2 of this chapter and fixed 
amount househunting trip subsistence expenses reimbursement when you 
offer the fixed amount reimbursement method. You therefore should weigh 
employee morale and productivity considerations against actual cost 
considerations in determining which method to offer.



PART 302-5--ALLOWANCE FOR TEMPORARY QUARTERS SUBSISTENCE EXPENSES--Table of Contents




                        Subpart A--General Rules

Sec.
302-5.1  What are ``temporary quarters''?
302-5.2   What are ``temporary quarters subsistence expenses (TQSE)''?
302-5.3  What is the purpose of the TQSE allowance?
302-5.4  Am I eligible for a TQSE allowance?
302-5.5  Who is not eligible for a TQSE allowance?
302-5.6  Must my agency authorize payment of a TQSE allowance?
302-5.7  Under what circumstances will I receive a TQSE allowance?
302-5.8  Who may occupy temporary quarters at Government expense?
302-5.9  Where may I/we occupy temporary quarters at Government expense?
302-5.10  May my immediate family and I occupy temporary quarters at 
          different locations?
302-5.11  What methods may my agency use to reimburse me for TQSE?
302-5.12  Must I document my TQSE to receive reimbursement?
302-5.13  How soon may I/we begin occupying temporary quarters at 
          Government expense?
302-5.14  How is my TQSE allowance affected if my temporary quarters 
          become my permanent residence quarters?
302-5.15  May I receive an advance of funds for TQSE?
302-5.16  May I receive a TQSE allowance if I am receiving another 
          subsistence expenses allowance?
302-5.17  Am I eligible for a TQSE allowance if I transfer to a foreign 
          area?
302-5.18  May I be reimbursed for local transportation expenses incurred 
          while I am occupying temporary quarters?

             Subpart B--Actual TQSE Method of Reimbursement

302-5.100  What am I paid under the actual TQSE reimbursement method?
302-5.101  May my agency reduce my TQSE allowance below the ``maximum 
          allowable amount''?
302-5.102  What is the ``applicable per diem rate'' under the actual 
          TQSE reimbursement method?
302-5.103  What is the latest the period for which I claim actual TQSE 
          reimbursement may begin?
302-5.104  How long may I be authorized to claim actual TQSE 
          reimbursement?
302-5.105  What is a ``compelling reason'' warranting extension of my 
          authorized period for claiming actual TQSE reimbursement?
302-5.106  May I interrupt occupancy of temporary quarters?
302-5.107  What effect do partial days of temporary quarters occupancy 
          have on my authorized period for claiming actual TQSE 
          reimbursement?
302-5.108  When does my authorized period for claiming actual TQSE 
          reimbursement end?
302-5.109  May the period for which I am authorized to claim actual TQSE 
          reimbursement for myself be different from that of my 
          immediate family?
302-5.110  What effect do partial days have on my actual TQSE 
          reimbursement?
302-5.111  May I and/or my immediate family occupy temporary quarters 
          longer than the period for which I am authorized to claim 
          actual TQSE reimbursement?

                  Subpart C--Fixed Amount Reimbursement

302-5.200  What am I paid under the fixed amount reimbursement method?
302-5.201  How do I determine the amount of my payment under the fixed 
          amount reimbursement method?

[[Page 141]]

302-5.202  Will I receive additional TQSE reimbursement if my fixed 
          amount is not adequate to cover my TQSE?

                   Subpart D--Agency Responsibilities

302-5.300  How should we administer the TQSE allowance?
302-5.301  What governing policies must we establish for the TQSE 
          allowance?
302-5.302  Under what circumstances may we authorize the TQSE allowance?
302-5.303  What factors should we consider in determining whether the 
          TQSE allowance actually is necessary?
302-5.304  What factors should we consider in determining whether to 
          offer an employee the fixed amount TQSE reimbursement option?
302-5.305  What factors should we consider in determining whether 
          quarters are temporary?

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: FTR Amdt. 59, 62 FR 13756, Mar. 21, 1997, unless otherwise 
noted.



                        Subpart A--General Rules

    Note to subpart A: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-5.1  What are ``temporary quarters''?

    The term ``temporary quarters'' refers to lodging obtained for the 
purpose of temporary occupancy from a private or commercial source.



Sec. 302-5.2  What are ``temporary quarters subsistence expenses (TQSE)''?

    ``Temporary quarters subsistence expenses'' or ``TQSE'' are 
subsistence expenses incurred by an employee and/or his/her immediate 
family while occupying temporary quarters. TQSE does not include local 
transportation expenses incurred during occupancy of temporary quarters 
(see Sec. 302-5.18 for details).



Sec. 302-5.3  What is the purpose of the TQSE allowance?

    The TQSE allowance is intended to reimburse an employee reasonably 
and equitably for subsistence expenses incurred when it is necessary to 
occupy temporary quarters.



Sec. 302-5.4  Am I eligible for a TQSE allowance?

    You are eligible for a TQSE allowance if you are an employee who is 
authorized to transfer; and
    (a) Your new official station is located within the United States; 
and
    (b) Your old and new official stations are 40 miles or more apart 
(as measured by map distance) via a usually traveled surface route.

[FTR Amtd. 59, 62 FR 13756, Mar. 21, 1997, as amended by FTR Amdt. 84, 
64 FR 29163, May 28, 1999]



Sec. 302-5.5  Who is not eligible for a TQSE allowance?

    New appointees, employees assigned under the Government Employees 
Training Act (5 U.S.C. 4109), and employees returning from an overseas 
assignment for the purpose of separation are not eligible for a TQSE 
allowance.



Sec. 302-5.6  Must my agency authorize payment of a TQSE allowance?

    No, your agency determines whether it is in the Government's 
interest to pay TQSE.



Sec. 302-5.7  Under what circumstances will I receive a TQSE allowance?

    You will receive a TQSE allowance if:
    (a) Your agency authorizes it before you occupy the temporary 
quarters (the agency authorization must specify the period of time 
allowed for you to occupy temporary quarters); and
    (b) You have signed a service agreement; and
    (c) You meet any additional conditions your agency has established.



Sec. 302-5.8  Who may occupy temporary quarters at Government expense?

    Only you and/or your immediate family may occupy temporary quarters 
at Government expense.



Sec. 302-5.9  Where may I/we occupy temporary quarters at Government expense?

    You and/or your immediate family may occupy temporary quarters at 
Government expense within reasonable proximity of your old and/or new 
official stations. Neither you nor your immediate family may be 
reimbursed for occupying temporary quarters at any

[[Page 142]]

other location, unless justified by special circumstances that are 
reasonably related to your transfer.



Sec. 302-5.10  May my immediate family and I occupy temporary quarters at different locations?

    Yes. For example, if you must vacate your home at the old official 
station and report to the new official station and your family remains 
behind until the end of the school year, you may need to occupy 
temporary quarters at the new official station while your family 
occupies temporary quarters at the old official station.



Sec. 302-5.11  What methods may my agency use to reimburse me for TQSE?

    Your agency will reimburse you for TQSE under the actual expense 
method unless it permits the ``fixed amount'' reimbursement method as an 
alternative. If your agency makes both methods available to you, you may 
select the one you prefer.



Sec. 302-5.12  Must I document my TQSE to receive reimbursement?

    For fixed amount TQSE reimbursement, you do not document your TQSE. 
For actual TQSE reimbursement, you must document your TQSE by itemizing 
each expense and providing receipts as required by FTR Sec. 301-11.3(c) 
of this subtitle.



Sec. 302-5.13  How soon may I/we begin occupying temporary quarters at Government expense?

    As soon as your agency has authorized you to receive a TQSE 
allowance and you have signed a service agreement.



Sec. 302-5.14  How is my TQSE allowance affected if my temporary quarters become my permanent residence quarters?

    If your temporary quarters become your permanent residence quarters, 
you may receive a TQSE allowance only if you show in a manner 
satisfactory to your agency that you initially intended to occupy the 
quarters temporarily.



Sec. 302-5.15  May I receive an advance of funds for TQSE?

    Yes. If authorized in accordance with Sec. 302-1.14(a) of this 
chapter, your agency may advance the amount of funds necessary to cover 
your estimated TQSE expenses for up to 30 days. Your agency subsequently 
may advance additional funds for periods up to 30 days.



Sec. 302-5.16  May I receive a TQSE allowance if I am receiving another subsistence expenses allowance?

    No, with one exception. You may receive a cost-of-living allowance 
payable under 5 U.S.C. 5941 in addition to a TQSE allowance.



Sec. 302-5.17  Am I eligible for a TQSE allowance if I transfer to a foreign area?

    No. You may not receive a TQSE allowance under this part when you 
transfer to an area outside the United States. However, you may qualify 
for a comparable allowance under the Standardized Regulations 
(Government Civilians, Foreign Areas) prescribed by the State 
Department.

[FTR Amdt. 59, 62 FR 13756, Mar. 21, 1997, as amended by FTR Amdt. 84, 
64 FR 29163, May 28, 1999]



Sec. 302-5.18  May I be reimbursed for local transportation expenses incurred while I am occupying temporary quarters?

    Generally not. Local transportation expenses are not TQSE, and there 
is no authority to pay them as such. You may, however, be reimbursed 
under part 301-2 of this subtitle for necessary transportation expenses 
if you perform local official business travel while you are occupying 
temporary quarters.



             Subpart B--Actual TQSE Method of Reimbursement

    Note to subpart B: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-5.100  What am I paid under the actual TQSE reimbursement method?

    Your agency will pay your actual TQSE incurred, provided the 
expenses are reasonable and do not exceed the

[[Page 143]]

maximum allowable amount. The ``maximum allowable amount'' is the 
``maximum daily amount'' multiplied by the number of days you actually 
incur TQSE not to exceed the number of days authorized, taking into 
account that the rates change after 30 days in temporary quarters. The 
``maximum daily amount'' is determined by adding the rates in the 
following table for you and each member of your immediate family 
authorized to occupy temporary quarters:

----------------------------------------------------------------------------------------------------------------
                                       The ``maximum daily amount'' of TQSE under the actual expense method that
                                      --------------------------------------------------------------------------
                                                                Your accompanied spouse
                 For                       You and/or your        or a member of your        A member of your
                                        unaccompanied spouse*   immediate family who is  immediate family who is
                                            may receive is        age 12 or older may        under age 12 may
                                                                       receive is               receive is
----------------------------------------------------------------------------------------------------------------
The first 30 days of temporary         The applicable per diem  .75 times the            .5 times the applicable
 quarters.                              rate.                    applicable per diem      per diem rate.
                                                                 rate.
Any additional days of temporary       .75 times the            .5 times the applicable  .4 times the applicable
 quarters.                              applicable per diem      per diem rate.           per diem rate.
                                        rate.
----------------------------------------------------------------------------------------------------------------
(That is, when the spouse necessarily occupies temporary quarters in lieu of the employee or in a location
  separate from the employee.)



Sec. 302-5.101  May my agency reduce my TQSE allowance below the ``maximum allowable amount''?

    Yes. If the estimated daily amount of your TQSE is determined in 
advance to be lower than the maximum daily amount, your agency may 
reduce the maximum allowable amount to your expected expenses.



Sec. 302-5.102  What is the ``applicable per diem rate'' under the actual TQSE reimbursement method?

    The ``applicable per diem rate'' under the actual TQSE reimbursement 
method is as follows:

------------------------------------------------------------------------
                                               The applicable per diem
     For temporary quarters located in                 rate is
------------------------------------------------------------------------
The continental United States (CONUS)......  The standard CONUS rate.
Alaska, Hawaii, the United States            The locality rate
 territories or possessions, the              established by the
 Commonwealths of Puerto Rico or the          Secretary of Defense or
 Northern Mariana Islands, or the former      the Secretary of State
 Canal Zone area (i.e., areas and             under Sec.  301-7.3 of
 installations in the Republic of Panama      this subtitle.
 made available to the United States
 pursuant to the Panama Canal Treaty of
 1977 and related agreements (as described
 in section 3(a) of the Panama Canal Act of
 1979)).
------------------------------------------------------------------------



Sec. 302-5.103  What is the latest the period for which I claim actual TQSE reimbursement may begin?

    The period must begin before the maximum time for beginning 
allowable travel and transportation under Sec. 302-1.6 of this chapter 
expires.



Sec. 302-5.104  How long may I be authorized to claim actual TQSE reimbursement?

    Your agency may authorize you to claim actual TQSE in 30-day 
increments, not to exceed 60 consecutive days. However, if your agency 
determines that there is a compelling reason for you to continue 
occupying temporary quarters after 60 consecutive days, it may authorize 
an extension of up to 60 additional consecutive days. Under no 
circumstances may you be authorized to claim actual TQSE reimbursement 
for more than a total of 120 consecutive days.



Sec. 302-5.105  What is a ``compelling reason'' warranting extension of my authorized period for claiming actual TQSE reimbursement?

    A ``compelling reason'' is an event that is beyond your control and 
is acceptable to your agency. Examples include, but are not limited to:
    (a) Delivery of your household goods to your new residence is 
delayed due to strikes, customs clearance, hazardous weather, fires, 
floods or other acts of God, or similar events.
    (b) You cannot occupy your new permanent residence because of 
unanticipated problems (e.g., delay in settlement on the new residence, 
or short-

[[Page 144]]

term delay in construction of the residence).
    (c) You are unable to locate a permanent residence which is adequate 
for your family's needs because of housing conditions at your new 
official station.
    (d) Sudden illness, injury, or death of employee or immediate family 
member.



Sec. 302-5.106  May I interrupt occupancy of temporary quarters?

    Yes. Your authorized period for claiming actual TQSE reimbursement 
is measured in consecutive days, and once begun, normally continues to 
run whether or not you occupy temporary quarters. You may, however, 
interrupt your authorized period for claiming actual TQSE reimbursement 
in the following instances:
    (a) For the time allowed for en route travel between the old and new 
official stations;
    (b) For circumstances attributable to official necessity such as an 
intervening temporary duty assignment or military duty; or
    (c) For a non-official necessary interruption such as 
hospitalization, approved sick leave, or other reason beyond your 
control and acceptable to your agency.



Sec. 302-5.107  What effect do partial days of temporary quarters occupancy have on my authorized period for claiming actual TQSE reimbursement?

    Occupancy of temporary quarters for less than a whole day 
constitutes one full day of your authorized period. (However, see 
Sec. 302-5.110 regarding en route travel.)



Sec. 302-5.108  When does my authorized period for claiming actual TQSE reimbursement end?

    The period ends at midnight on the earlier of:
    (a) The day preceding the day you and/or any member of your 
immediate family occupies permanent residence quarters.
    (b) The day your authorized period for claiming actual TQSE 
reimbursement expires.



Sec. 302-5.109  May the period for which I am authorized to claim actual TQSE reimbursement for myself be different from that of my immediate family?

    No, the eligibility period for which you are authorized to claim 
actual TQSE reimbursement for yourself and for each member of your 
immediate family must run concurrently.



Sec. 302-5.110  What effect do partial days have on my actual TQSE reimbursement?

    You may not receive reimbursement under both the actual TQSE 
allowance and another subsistence expenses allowance within the same 
calendar day, with one exception: if you claim TQSE reimbursement on the 
same day that en route travel per diem ends, your en route travel per 
diem will be computed under applicable partial day rules and you also 
may be reimbursed for actual TQSE you incur after 6:00 p.m. of that day.



Sec. 302-5.111  May I and/or my immediate family occupy temporary quarters longer than the period for which I am authorized to claim actual TQSE reimbursement?

    Yes, but you will not be reimbursed for any of the expenses you 
incur during the unauthorized period.



                  Subpart C--Fixed Amount Reimbursement

    Note to subpart C: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-5.200  What am I paid under the fixed amount reimbursement method?

    If your agency offers and you select the fixed amount TQSE 
reimbursement method, you are paid a fixed amount for up to 30 days. No 
extensions are allowed under the fixed amount method.



Sec. 302-5.201  How do I determine the amount of my payment under the fixed amount reimbursement method?

    Multiply the number of days your agency authorizes TQSE by .75 times 
the maximum per diem rate (i.e., lodging plus meals and incidental 
expenses)

[[Page 145]]

prescribed in chapter 301 of this subtitle for the locality of the new 
official duty station. Then, for each member of your immediate family, 
multiply the same number of days by .25 times the same per diem rate. 
Your payment will be the sum of these calculations.



Sec. 302-5.202  Will I receive additional TQSE reimbursement if my fixed amount is not adequate to cover my TQSE?

    No.



                   Subpart D--Agency Responsibilities

    Note to subpart D: Use of the pronouns ``we'' and ``you'' throughout 
this subpart refers to the agency.



Sec. 302-5.300  How should we administer the TQSE allowance?

    Temporary quarters should be used only if, and only for as long as, 
necessary until the employee and/or his/her immediate family can move 
into permanent residence quarters. You must administer the TQSE 
allowance to minimize or avoid other relocation expenses.



Sec. 302-5.301  What governing policies must we establish for the TQSE allowance?

    You must establish policies and procedures governing:
    (a) When you will authorize temporary quarters for employees;
    (b) Who will determine if temporary quarters is appropriate in each 
situation;
    (c) If and when you will authorize the fixed amount option for TQSE 
reimbursement;
    (d) Who will determine the appropriate period of time for which TQSE 
reimbursement will be authorized, including approval of extensions and 
interruptions of temporary quarters occupancy;
    (e) Who will determine whether quarters were indeed temporary, if 
there is any doubt.



Sec. 302-5.302  Under what circumstances may we authorize the TQSE allowance?

    You may authorize a TQSE allowance on an individual-case basis when 
use of temporary quarters is justified in connection with an employee's 
transfer to a new official station. You may not authorize a TQSE 
allowance for vacation purposes or other reasons unrelated to the 
transfer.



Sec. 302-5.303  What factors should we consider in determining whether the TQSE allowance actually is necessary?

    The factors you should consider include:
    (a) The length of time the employee should reasonably be expected to 
occupy his/her residence at the old official station prior to reporting 
for duty at the new official station. An employee and his/her immediate 
family should continue to occupy the residence at the old official 
station for as long as practicable to avoid the necessity for temporary 
quarters.
    (b) The existence of less expensive alternatives. If a less 
expensive alternative to the TQSE allowance exists that will enable the 
employee to find permanent quarters at the new official station, you 
should consider such an alternative. For example, authorize a 
househunting trip instead of temporary quarters if it would cost less 
overall.
    (c) The existence of other opportunities to arrange for permanent 
quarters. Consider whether the employee had other adequate opportunity 
to arrange for permanent quarters. For example, you should not authorize 
temporary quarters if the employee had adequate opportunity during an 
extended temporary duty assignment to arrange for permanent quarters.



Sec. 302-5.304  What factors should we consider in determining whether to offer an employee the fixed amount TQSE reimbursement option?

    The factors you should consider include:
    (a) Ease of administration. Actual TQSE reimbursement requires an 
agency to review claims for the validity, accuracy, and reasonableness 
of each expense amount. Fixed amount TQSE reimbursement does not require 
review of expense amounts and is therefore easier to administer.
    (b) Cost considerations. You must weigh the cost of each 
alternative. Actual TQSE reimbursement may extend

[[Page 146]]

up to 120 consecutive days, while fixed amount TQSE reimbursement is 
limited to 30 days. Actual TQSE reimbursement may be less expensive, 
since its ceiling is based on the standard CONUS rate, while fixed 
amount TQSE reimbursement is based on the locality per diem rate. 
However, fixed amount TQSE reimbursement may be less expensive because 
the maximum daily rate under actual TQSE reimbursement is a higher 
percentage of the applicable per diem rate than fixed amount TQSE 
reimbursement.
    (c) Treatment of employee. The employee is allowed to choose between 
actual TQSE reimbursement and fixed amount TQSE reimbursement when you 
offer the fixed amount TQSE reimbursement method. You therefore should 
weigh employee morale and productivity considerations against actual 
cost considerations in determining which method to offer.



Sec. 302-5.305  What factors should we consider in determining whether quarters are temporary?

    In determining whether quarters are ``temporary'', you should 
consider factors such as the duration of the lease, movement of 
household effects into the quarters, the type of quarters, the 
employee's expressions of intent, attempts to secure a permanent 
dwelling, and the length of time the employee occupies the quarters.



PART 302-6--ALLOWANCE FOR EXPENSES INCURRED IN CONNECTION WITH RESIDENCE TRANSACTIONS--Table of Contents




Sec.
302-6.1  Conditions and requirements under which allowances are payable.
302-6.2  Reimbursable and nonreimbursable expenses.
302-6.3  Procedural and control requirements.
302-6.4  Exclusions.
302-6.5  Advance of funds.

    Authority: 5 U.S.C. 5738; and E.O. 11609, 36 FR 13747, 3 CFR, 1971-
1975, Comp., p. 586.

    Source: 54 FR 20321, May 10, 1989, unless otherwise noted.



Sec. 302-6.1  Conditions and requirements under which allowances are payable.

    To the extent allowable under this part, the Government shall 
reimburse an employee for expenses required to be paid by him/her in 
connection with the sale of one residence at his/her old official 
station, for purchase (including construction) of one dwelling at his/
her new official station, or for the settlement of an unexpired lease 
involving his/her residence or a lot on which a mobile home used as his/
her residence was located at the old official station provided the 
conditions set forth in this section are met:
    (a) Transfers covered--agreement required. A permanent change of 
station is authorized or approved and, except as provided in paragraph 
(g) of this section, the old and new official stations are located 
within the United States, and the employee has signed an agreement as 
required in Sec. 302-1.5. (See exclusions in Sec. 302-6.4.)
    (b) Location and type of residence. The residence or dwelling is the 
residence as described in Sec. 302-1.4(k), which may be a mobile home 
and/or the lot on which such mobile home is located or will be located. 
These criteria also apply to the former nonforeign area official station 
residence of employees who are eligible for residence transaction 
expenses under paragraph (g) of this section (see definition in 
paragraph (g)(1)(i) of this section).
    (c) Title requirements. The title to the residence or dwelling at 
the old or new official station, or the interest in a cooperatively 
owned dwelling or in an unexpired lease, is in the name of the employee 
alone, or in the joint names of the employee and one or more members of 
his/her immediate family, or solely in the name of one or more members 
of his/her immediate family. The rules in paragraphs (c) (1) through (3) 
of this section apply in determining title to the residence.
    (1) Title interest must have been acquired prior to notification of 
transfer. For an employee to be eligible for reimbursement of the costs 
of selling a dwelling or terminating a lease at the old official 
station, the employee's property interest must have been acquired prior 
to the date the employee

[[Page 147]]

was first officially notified of his/her transfer to the new official 
station. In the case of an employee covered by paragraph (g) of this 
section, the employee's interest must have been acquired prior to the 
date the employee was first officially notified of his/her transfer to 
the foreign area.
    (2) Legal title interest. Except as provided in paragraph (c)(3) of 
this section, title to the residence is determined by the name of the 
party (or parties) on the title document (e.g., the deed).
    (3) Equitable title interest. The employee, and/or a member(s) of 
his/her immediate family, in a situation listed in paragraphs (c)(3) (i) 
through (v) of this section is deemed to have title to the residence 
without regard to whether his/her name appears on the title document.
    (i) Title held in trust. The property is held in trust and the 
conditions in paragraphs (c)(3)(i) (A) through (F) of this section 
apply.
    (A) The property must be the employee's residence as described in 
paragraph (b) of this section.
    (B) The employee and/or a member(s) of the immediate family must be 
the only beneficiary(ies) of the trust during his/her lifetime.
    (C) The employee and/or a member(s) of the immediate family must 
retain the right to distribute the property during his/her lifetime.
    (D) The employee and/or a member(s) of the immediate family must 
retain the right to manage the property.
    (E) The employee and/or a member(s) of the immediate family must be 
the only grantor/settlor of the trust, or must retain the right to 
direct distribution of the property upon dissolution of the trust or 
death.
    (F) The employee provides the agency with a copy of the trust 
document.
    (ii) Title held by financial institution. The title is held in the 
name of a financial institution and the conditions in paragraphs 
(c)(3)(ii) (A) through (D) of this section apply.
    (A) The property is the employee's residence as described in 
paragraph (b) of this section.
    (B) The employee and/or a member(s) of the immediate family executed 
a financing agreement (e.g., mortgage) with the financial institution.
    (C) State or local law requires that lending parties take title to 
perfect (i.e., protect) a security interest in the property, or the 
financial institution requires that it take possession of title as a 
condition of the financing agreement.
    (D) The employee must provide the agency with a copy of the 
financing document. The agency may require that the employee also 
provide proof of state or local laws governing secured credit.
    (iii) Title includes an accommodation party or parties. The title is 
held both in the names of: the employee singularly, or the employee and 
one or more members of his/her immediate family jointly, or one or more 
members of his/her immediate family; and an individual (accommodation 
party) who is not an immediate family member. In addition, the 
conditions in paragraphs (c)(3)(iii) (A) through (G) of this section 
apply. (An accommodation party is an individual who signs an employee's 
financing agreement (e.g., a mortgage) to lend his/her name (i.e., 
credit) to the arrangement.)
    (A) The property is the employee's residence as described in 
paragraph (b) of this section.
    (B) The employee and/or a member(s) of the immediate family has 
right to use the property and to direct conveyance of the property.
    (C) The lender requires signature of the accommodation party on the 
financing document.
    (D) The employee and/or a member of the immediate family, is liable 
for payments under the financing arrangement (e.g., mortgage).
    (E) The accommodation party's name is on the title.
    (F) The accommodation party does not have a financial interest in 
the property unless the employee and/or a member(s) of the immediate 
family defaults on the financing arrangement.
    (G) The employee provides the agency with acceptable documentation 
of the accommodation. Agencies shall issue policy defining acceptable 
documentation of the accommodation. Such documentation may include a 
copy of

[[Page 148]]

the financing document and/or a written statement from the employee 
certifying that the conditions in paragraphs (c)(3)(iii) (A) through (G) 
of this section apply. Such documentation also may include a written 
statement from the accommodation party certifying that he/she does not 
have a financial interest in the property.
    (iv) Title held by seller of the property. The title is held in the 
name of the seller of the property and the conditions in paragraphs 
(c)(3)(iv) (A) through (D) of this section apply.
    (A) The property is the employee's residence as described in 
paragraph (b) of this section.
    (B) The employee and/or a member(s) of the immediate family has 
right to use the property and to direct conveyance of the property.
    (C) The employee and/or a member(s) of the immediate family must 
have signed a financing agreement with the seller of the property (e.g., 
a land contract) providing for fixed periodic payments and transfer of 
title to the employee and/or a member(s) of the immediate family upon 
completion of the payment schedule.
    (D) The employee must provide the agency with a copy of the 
financing agreement.
    (v) Other equitable title situations. The title is held both in the 
names of: the employee singularly, or the employee and one or more 
members of his/her immediate family jointly, or one or more members of 
his/her immediate family; and an individual who is not an immediate 
family member. In addition, the conditions in paragraphs (c)(3)(v) (A) 
through (E) of this section apply.
    (A) The property is the employee's residence as described in 
paragraph (b) of this section.
    (B) The employee and/or a member(s) of the immediate family has 
right to use the property and to direct conveyance of the property.
    (C) Only the employee and/or a member(s) of the immediate family has 
made payments on the property.
    (D) The employee and/or a member(s) of the immediate family received 
all proceeds from the sale of the property.
    (E) The employee must provide suitable documentation to the agency 
that the conditions listed in paragraphs (c)(3)(v) (A) through (D) of 
this section have been met. Agencies shall issue policy defining 
acceptable documentation. Such documentation must include financial 
documents proving that only the employee and/or a member(s) of the 
immediate family made payments on the property, and financial documents 
proving that the employee and/or a member(s) of the immediate family 
received all proceeds from the sale of the property.
    (d) Occupancy requirements. The dwelling for which reimbursement of 
selling expenses is claimed was, except as provided in paragraph (g) of 
this section, the employee's residence at the time he/she was first 
officially notified by competent authority of his/her transfer to the 
new official station.
    (e) Time limitation--(1) Initial period. The settlement dates for 
the sale and purchase or lease termination transactions for which 
reimbursement is requested are not later than 2 years after the date 
that the employee reported for duty at the new official station. For 
employees eligible under paragraph (g) of this section, new official 
station means the official station to which the employee reports for 
duty when reassigned or transferred from a foreign area.
    (2) Extension of time limitation. (i) Upon an employee's written 
request, the 2-year time limitation for completion of the sale and 
purchase or lease termination transactions may be extended by the head 
of the agency or his/her designee for an additional period of time not 
to exceed 1 year.
    (ii) The employee's written request should be submitted to the 
appropriate agency official(s) as soon as the employee becomes aware of 
the need for an extension but before expiration of the 2-year 
limitation; however, in no case shall the request be submitted later 
than 30 calendar days after the expiration date unless this 30-day 
period is specifically extended by the agency.
    (iii) Approval of this additional period of time shall be based on a 
determination that extenuating circumstances, acceptable to the agency 
concerned, have prevented the employee from completing the sale and

[[Page 149]]

purchase or lease termination transactions in the initial timeframe and 
that the residence transactions are reasonably related to the transfer 
of official station.
    (iv) When an employee is eligible for an extension of the time 
limitations for completion of a residence transaction and such an 
extension is approved by an agency, relocation entitlements and 
allowances shall be determined by using the entitlements and allowances 
prescribed by regulations in effect on the employee's effective date of 
transfer and not the entitlements and allowances in effect at the time 
the extension of the time limitation is approved. (See Sec. 302-1.3(d).)
    (f) Reimbursement of expenses. The rules in paragraphs (f) (1) and 
(2) of this section govern the reimbursement of employee residence 
transaction expenses.
    (1) Employee must actually incur the expenses. An employee shall be 
reimbursed only for expenses actually incurred and paid by the employee 
or a member of the employee's immediate family. If any expenses were 
shared by persons other than the employee or a member of his/her 
immediate family, reimbursement is limited to the portion actually paid 
by the employee and/or a member of his/her immediate family.
    (2) Pro rata reimbursement. When the title possessed by an employee 
and/or a member(s) of his/her immediate family is not full title to the 
residence, or when an employee is deemed to have a title interest under 
paragraph (c)(3) of this section, the employee shall be reimbursed on a 
pro rata basis to the extent of his/her actual title interest plus his/
her deemed title interest in the residence. Additionally, an employee 
shall be reimbursed on a pro rata basis in the situations listed in 
paragraphs (f)(2) (i) and (ii) of this section.
    (i) Multiple occupancy dwelling. If the residence is a duplex or 
another type of multiple occupancy dwelling which is occupied only 
partially by the employee, or whenever the employee shares 
responsibility for a leased property (e.g., a shared apartment 
arrangement), expenses shall be reimbursed on a pro rata basis.
    (ii) Excess land. The employee shall be limited to pro rata 
reimbursement when he/she sells or purchases land in excess of that 
which reasonably relates to the residence site.
    (g) Transfer from a foreign area to a nonforeign area--(1) 
Definitions. For purposes of this paragraph, the following definitions 
apply:
    (i) Former nonforeign area official station. This term means the 
official station from which the employee was transferred when assigned 
to the post of duty in the foreign area.
    (ii) Nonforeign area. Nonforeign area includes the United States.
    (iii) Foreign area. Foreign area refers to any area not defined as a 
nonforeign area.
    (2) Applicability. The provisions of this part are applicable, as 
specified in this paragraph, to employees who have completed an agreed 
upon tour of duty in a foreign area and instead of being returned to the 
former nonforeign area official station, are reassigned or transferred 
in the interest of the Government to a different nonforeign area 
official station than the official station from which the employee was 
transferred when assigned to the foreign post of duty. The distance 
between the former and new official stations must meet the mileage 
criteria specified in Sec. 302-1.7 for short distance transfers.
    (3) Authorized reimbursement. Generally, an employee is required to 
serve at least one tour of duty in a foreign area and retain a residence 
in a nonforeign area with the expectation of returning to the former 
official station in the nonforeign area. However, there are instances 
when an employee completes a tour of duty in a foreign area and is 
subsequently transferred to a different official station or post of duty 
in a nonforeign area than the one from which he/she transferred when 
assigned to the foreign post of duty. When this type of transfer is 
authorized or approved, reimbursement is allowable for real estate 
expenses required to be paid by the employee in connection with:
    (i) The sale of the residence (or the settlement of an unexpired 
lease) at the official station from which the employee was transferred 
when he/she was assigned to a post of duty located in a foreign area; 
and

[[Page 150]]

    (ii) The purchase of a residence at the new official station when 
the employee is transferred in the interest of the Government from a 
post of duty located in a foreign area to a nonforeign area official 
station (other than the official station from which he/she was 
transferred when assigned to the foreign post of duty).
    (4) Reimbursement limitations. Reimbursement under this paragraph is 
prohibited for any sale (or settlement of an unexpired lease) or 
purchase transaction that occurs prior to the employee's first being 
officially notified (generally in the form of a change of official 
station travel authorization) that instead of returning to the former 
nonforeign area official station, he/she will be reassigned or 
transferred to a different nonforeign area official station than the one 
from which he/she was transferred when assigned to the foreign post of 
duty.
    (5) Service agreement required. A signed service agreement shall be 
required as prescribed in Sec. 302-1.5 for any employee who is eligible 
for reimbursement of residence transaction expenses authorized under 
this paragraph.

[54 FR 20321, May 10, 1989, as amended by FTR Amdt. 2, 54 FR 37811, 
Sept. 13, 1989; 54 FR 43521, Oct. 25, 1989; FTR Amdt. 10, 55 FR 41538, 
Oct. 12, 1990; FTR Amdt. 17, 56 FR 23658, May 23, 1991; 56 FR 29439, 
June 27, 1991; FTR Amdt. 26, 57 FR 28635, June 26, 1992; FTR Amdt. 37, 
59 FR 27489, May 27, 1994; FTR Amdt. 62, 62 FR 13765, Mar. 21, 1997; FTR 
Amdt. 84, 64 FR 29163, May 28, 1999]



Sec. 302-6.2  Reimbursable and nonreimbursable expenses.

    (a) Brokers' fees and real estate commissions. A broker's fee or 
real estate commission paid by the employee for services in selling his/
her residence is reimbursable but not in excess of rates generally 
charged for such services by the broker or by brokers in the locality of 
the old official station. No such fee or commission is reimbursable in 
connection with the purchase of a home at the new official station.
    (b) Other advertising, selling, and appraisal expenses. Costs of 
newspaper, bulletin board, multiple-listing services, and other 
advertising for sale of the residence at the old official station are 
reimbursable if the employee has not paid for such services in the form 
of a broker's fee or real estate agent's commission. The customary cost 
of an appraisal also may be reimbursed.
    (c) Legal and related expenses. To the extent such costs have not 
been included in brokers' or similar services for which reimbursement is 
claimed under other categories, the following expenses are reimbursable 
with respect to the sale and purchase of residences if they are 
customarily paid by the seller of a residence at the old official 
station or if customarily paid by the purchaser of a residence at the 
new official station, to the extent they do not exceed amounts 
customarily charged in the locality of the residence: costs of (1) 
searching title, preparing abstract, and legal fees for a title opinion, 
or (2) where customarily furnished by the seller, the cost of a title 
insurance policy; costs of preparing conveyances, other instruments, and 
contracts and related notary fees and recording fees; costs of making 
surveys, preparing drawings or plats when required for legal or 
financing purposes; and similar expenses. Costs of litigation are not 
reimbursable.
    (d) Miscellaneous expenses--(1) Reimbursable items. The following 
expenses are reimbursable in connection with the sale and/or purchase of 
a residence, provided they are customarily paid by the seller of a 
residence in the locality of the old official station or by the 
purchaser of a residence at the new official station, to the extent they 
do not exceed specifically stated limitations, or in the absence 
thereof, amounts customarily paid in the locality of the residence:
    (i) FHA or VA fee for the loan application.
    (ii) Loan origination fees and similar charges such as loan 
assumption fees and loan transfer fees. A loan origination fee is a fee 
paid by the borrower to compensate the lender for administrative type 
expenses incurred in originating and processing a loan. Reimbursement 
for a loan assumption fee or a loan transfer fee or a similar charge 
also may be allowed, if it is assessed in lieu of a loan origination fee 
and reflects charges for services similar to those covered by a loan 
origination fee. An employee may be reimbursed for these fees in an 
amount not in excess

[[Page 151]]

of 1 percent of the loan amount without itemization of the lender's 
administrative charges. Reimbursement may exceed 1 percent only if the 
employee shows by clear and convincing evidence that:
    (A) The higher rate does not include prepaid interest, points, or a 
mortgage discount; and
    (B) The higher rate is customarily charged in the locality where the 
residence is located.
    (iii) Cost of preparing credit reports.
    (iv) Mortgage and transfer taxes.
    (v) State revenue stamps.
    (vi) Other fees and charges similar in nature to those listed in 
paragraphs (d)(1)(i) through (v) of this section, unless specifically 
prohibited in paragraph (d)(2) of this section.
    (vii) Charge for prepayment of a mortgage or other security 
instrument in connection with the sale of a residence at the old 
official station to the extent the terms in the mortgage or other 
security instrument provide for this charge. This prepayment penalty is 
also reimbursable when the mortgage or other security instrument does 
not specifically provide for prepayment, provided this penalty is 
customarily charged by the lender, but in that case the reimbursement 
may not exceed 3 months' interest on the loan balance.
    (viii) Mortgage title insurance policy, paid for by the employee, on 
a residence purchased by the employee for the protection of, and 
required by, the lender.
    (ix) Owner's title insurance policy, provided it is a prerequisite 
to financing or the transfer of the property; or if the cost of the 
owner's title insurance policy is inseparable from the cost of other 
insurance which is a prerequisite to financing or the transfer of the 
property.
    (x) Expenses in connection with construction of a residence, which 
are comparable to expenses that are reimbursable in connection with the 
purchase of an existing residence.
    (xi) Expenses in connection with environmental testing and property 
inspection fees when required by Federal, State, or local law; or by the 
lender as a precondition to sale or purchase.
    (2) Nonreimbursable items. Except as otherwise provided in paragraph 
(d)(1) of this section, the following items of expense are not 
reimbursable:
    (i) Owner's title insurance policy, ``record title'' insurance 
policy, mortgage insurance or insurance against loss or damage of 
property, and optional insurance paid for by the employee in connection 
with the purchase of a residence for the protection of the employee;
    (ii) Interest on loans, points, and mortgage discounts;
    (iii) Property taxes;
    (iv) Operating or maintenance costs;
    (v) No fee, cost, charge, or expense determined to be part of the 
finance charge under the Truth in Lending Act, title I, Pub. L. 90-321, 
as amended, and Regulation Z issued by the Board of Governors of the 
Federal Reserve System (12 CFR part 226), unless specifically authorized 
in paragraph (d)(1) of this section; and
    (vi) Expenses that result from construction of a residence.
    (e) Losses due to prices or market conditions at the old and new 
posts of duty. Losses are not reimbursable when they are incurred by an 
employee:
    (1) Due to failure to sell a residence at the old official station 
at the price asked, or at its current appraised value, or at its 
original cost;
    (2) Due to failure to buy a dwelling at the new official station at 
a price comparable to the selling price of the residence at the old 
official station; or
    (3) Any similar losses.
    (f) Other expenses of sale and purchase of residences. Incidental 
charges made for required services in selling and purchasing residences 
may be reimbursable if they are customarily paid by the seller of a 
residence at the old official station or if customarily paid by the 
purchaser of a residence at the new official station, to the extent they 
do not exceed amounts customarily charged in the locality of the 
residence.
    (g) Overall limitations--(1) Sale of the residence at the old 
official station. The total amount of expenses that an agency may 
reimburse in connection with the sale of the residence at the old 
official station shall not exceed 10 percent

[[Page 152]]

of the actual sales price of the residence.
    (2) Purchase of a residence at the new official station. The total 
amount of expenses that an agency may reimburse in connection with the 
purchase of a residence at the new official station shall not exceed 5 
percent of the actual purchase price of the residence.
    (h) Settlement of an unexpired lease. Expenses incurred for settling 
an unexpired lease (including month-to-month rental) for residence 
quarters occupied by the employee at the old official station may 
include broker's fees for obtaining a sublease or charges for 
advertising an unexpired lease. Such expenses are reimbursable when (1) 
applicable laws or the terms of the lease provide for payment of 
settlement expenses, (2) such expenses cannot be avoided by sublease or 
other arrangement, (3) the employee has not contributed to the expense 
by failing to give appropriate lease termination notice promptly after 
he/she has definite knowledge of the transfer, and (4) the broker's fees 
or advertising charges are not in excess of those customarily charged 
for comparable services in that locality. Itemization of these expenses 
is required and the total amount shall be entered on an appropriate 
travel voucher. This voucher may be submitted separately or with a claim 
that is to be made for expenses incident to the purchase of a dwelling. 
Each item must be supported by documentation showing that the expense 
was in fact incurred and paid by the employee.

[54 FR 20321, May 10, 1989, as amended by FTR Amdt. 21, 56 FR 51177, 
Oct. 10, 1991; FTR Amdt. 27, 57 FR 45001, Sept. 30, 1992; FTR Amdt. 31, 
58 FR 53137, Oct. 14, 1993; FTR Amdt. 40, 59 FR 46357, Sept. 8, 1994; 
FTR Amdt. 44, 60 FR 49348, Sept. 25, 1995; FTR Amdt. 59, 62 FR 13756, 
Mar. 21, 1997; 62 FR 26375, May 13, 1997]



Sec. 302-6.3  Procedural and control requirements.

    (a) Application for reimbursement and documentation of expenses. 
Employees shall be furnished appropriate forms for claiming 
reimbursement for expenses of real estate transactions. Agencies shall 
prescribe a claim application form which meets internal administrative 
requirements. The form should include the most commonly incurred items 
of expense for which reimbursement may be claimed and any necessary 
administrative approval blocks. Amounts claimed must be supported by 
documentation showing that the expense was in fact incurred and paid by 
the employee. Included in the required supporting documents (as 
appropriate) are copies of (1) the sales agreement, (2) the purchase 
agreement, (3) property settlement documents, (4) loan closing 
statements, and (5) invoices or receipts for other bills paid. An 
appropriate voucher shall be prepared by the employee and used in 
transmitting the claim application with supporting attachments. 
Reimbursement may be in two parts; i.e., a payment for expenses incurred 
in the sale of the former residence and a payment for expenses incurred 
in the purchase of a new dwelling.
    (b) Review and administrative approval of sale and purchase 
expenses. Applications shall be reviewed by a responsible official of 
the agency. The application for reimbursement of expenses for the sale 
of a residence shall be sent to the claimant's old official station for 
review and approval of the claim unless agency review and approval 
functions are performed elsewhere. In case of transfer between agencies, 
review and approval of the application shall be made, if appropriate, at 
an installation of the hiring agency in the locality of the employee's 
old official station, but if the hiring agency has no appropriate 
installation, it shall be sent to the losing agency at the old official 
station for review and approval. This review and approval are intended 
to be limited to determining whether the expenses claimed are reasonable 
in amount and customarily paid by the seller in the locality where the 
property is located. If items of cost appear to have been inflated or 
are higher than normally imposed for similar services in the locality, 
any portion of such costs determined to be excessive shall be 
disallowed. When approved, the application shall be returned with such 
memorandum of explanation as may be appropriate. A similar review and 
approval are required in connection with an application for 
reimbursement of the expenses of the purchase of a new

[[Page 153]]

dwelling. Final administrative approval of payment of the claim must be 
executed by an appropriate approving official. Such official may accept 
as conclusive the required prior approvals covering reasonableness and 
custom; he/she shall, however, in accordance with the provisions of this 
part, independently determine whether (1) the aggregate amount of 
expenses claimed in connection with a sale or purchase of a residence is 
within the prescribed limitation for either, (2) all conditions and 
requirements under which allowances may be paid have been met, and (3) 
the expenses themselves are those which are reimbursable. The employee's 
claim accompanied by the application and supporting documents shall be 
completed and submitted in accordance with the usual procedures of the 
agency concerned.
    (c) Assistance provided by local offices of the Department of 
Housing and Urban Development. Technical assistance in determining the 
reasonableness of an expense may be obtained from the local or area 
office of the Department of Housing and Urban Development (HUD) serving 
the area in which the expense occurred. The local office maintains and 
can furnish upon request a current Form HUD-92496, Schedule of Closing 
Costs, applicable to the area. This is a schedule of closing costs 
typically encountered in connection with the purchase and sale of single 
family properties in the locality. For the purpose of determining 
whether the expenses claimed are reasonable and may be approved for 
reimbursement, these closing costs should be used as guidelines and not 
as rigid limitations. The local office will also furnish upon request 
information concerning local custom and practices with respect to 
charging of closing costs related to either a sale or purchase, 
including information as to whether such costs are customarily paid by 
the seller or purchaser and the local terminology used to describe them. 
Area or insuring offices of HUD are located in all major cities. The 
mailing addresses for these offices are included in the U.S. Government 
Manual, published annually by the Office of the Federal Register, 
National Archives and Records Administration. A directory containing the 
addresses of all such offices (HUD Form 788) is available at any HUD 
office.
    (d) Violation of employment agreement. In the event the employee 
violates the terms of the agreement required under Sec. 302-1.5, no 
expenses will be paid, and any amounts paid prior to such violation 
shall be a debt due the United States until they are paid by the 
employee.

[54 FR 20321, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



Sec. 302-6.4  Exclusions.

    The provisions of this part do not apply to new appointees, or 
employees assigned under the Government Employees Training Act (5 U.S.C. 
4109).

[54 FR 20321, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



Sec. 302-6.5  Advance of funds.

    No advance of funds is authorized in connection with the allowances 
provided in this part.

[54 FR 20321, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28635, 
June 26, 1992]



PART 302-7--TRANSPORTATION OF MOBILE HOMES--Table of Contents




Sec.
302-7.1  Eligibility and limitations.
302-7.2  Computation of distances.
302-7.3  Computation of allowances.
302-7.4  Limitation on allowances.
302-7.5  Advance of funds.

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: 54 FR 20323, May 10, 1989, unless otherwise noted.



Sec. 302-7.1  Eligibility and limitations.

    (a) Eligibility. An employee who is entitled to transportation of 
his/her household goods under part 302-8 shall, instead of such 
transportation, be entitled to an allowance, as provided in this part, 
for the transportation of a mobile home for use as a residence. To be 
eligible for the allowance, the employee shall certify in a manner 
prescribed by the head of the employing agency that the mobile home is 
for use as a residence for the employee and/or his/her immediate family 
at the destination. If an employee is not eligible

[[Page 154]]

to receive an allowance for movement of his/her mobile home, he/she may 
be eligible to receive an allowance based on the transportation of his/
her household goods under part 302-8.
    (b) Geographic limitations--(1) Overland transportation. Allowances 
for transportation of mobile homes overland may be made only for 
transportation of such homes within the continental United States 
(CONUS), within Alaska, and through Canada en route between Alaska and 
CONUS. Allowances for transportation within the limits prescribed may be 
paid even though the transportation involved originates, terminates, or 
passes through locations not covered, provided the amount of the 
allowance shall be computed on the basis of that part of the 
transportation which is within CONUS, within Alaska, or through Canada 
en route between Alaska and CONUS.
    (2) Over-water transportation. Allowances for transportation of 
mobile homes over-water may be made only for transportation of such 
homes from a point of origin either within CONUS or within Alaska to a 
destination point either within CONUS or within Alaska.
    (c) Relationship to other allowances. Allowances for transporting 
mobile homes (including mileage when towed by employee) are in addition 
to payment of per diem, mileage, and transportation expenses for 
employees and their immediate families. However, the fact that a mobile 
home may be moved at Government expense only if the employee certifies 
that it is to be used as a residence at the destination should be 
considered in determining allowances to be paid under parts 302-4, 302-
5, and 302-6.

[54 FR 20323, May 10, 1989, as amended by FTR Amdt. 20, 56 FR 46989, 
Sept. 17, 1991]



Sec. 302-7.2  Computation of distances.

    (a) Standard highway mileage. Where points of origin and destination 
are within the continental United States and Alaska, the allowable 
distance between these points shall be that shown in the standard 
highway mileage guides or actual miles driven as determined from 
odometer readings. (Actual odometer readings need not be shown on the 
travel voucher.) Any substantial deviation from distances shown in the 
standard highway mileage guides shall be explained.
    (b) Islands involved. In addition to mileage, if the point of origin 
or destination is an island within the boundaries of one of the 
continental United States or Alaska and a ferry is used in 
transportation of a mobile home, the statute mileage between the island 
and the usual place of arrival or departure on the mainland shall be 
allowed, except that when such mileage is included in the standard 
highway mileage guides the mileage shown therein shall be used.
    (c) Unauthorized transportation involved. Where point of origin or 
destination, or both, are not in the continental United States or 
Alaska, the allowable distance shall be limited to the distance which 
the mobile home is transported within or between any of the continental 
United States and Alaska, and through Canada en route between Alaska and 
the continental United States. In such instances, the mileage shall be 
computed as provided in paragraph (a) of this section.



Sec. 302-7.3  Computation of allowances.

    (a) Transportation by commercial carrier. When a mobile home is 
transported by commercial carrier, an allowance for transportation costs 
shall include the following (see paragraph (d) of this section for 
preparation fees also allowable as transportation costs):
    (1) The carrier's charges for actual transportation of the mobile 
home in an amount not exceeding the applicable tariff as approved by the 
Interstate Commerce Commission (or appropriate State regulatory body for 
intrastate movements) for transportation of a mobile home of the size 
and type involved for the distance involved, provided any substantial 
deviation from mileage shown in the standard highway mileage guides is 
explained;
    (2) Ferry fares and bridge, road, and tunnel tolls;
    (3) Taxes, charges or fees fixed by a State or other government 
authority for permits to transport mobile homes in or through its 
jurisdiction;
    (4) Carrier's service charges for obtaining necessary permits; and

[[Page 155]]

    (5) Charges for a pilot (flag) car or escort services, when such 
services are required by State or local law.
    (b) Transportation by private means--(1) Overland transportation. 
When a mobile homes is transported overland by means other than a 
commercial carrier, such as when it is towed by a privately owned 
conveyance, an allowance of 11 cents per mile shall be made as 
reimbursement for the transportation costs listed in paragraph (a) of 
this section. In addition, an agency may pay the costs of preparing a 
mobile home for movement and resettling it at the destination as 
provided in paragraph (d) of this section. No other allowance shall be 
made for transportation of the mobile home under this part. However, in 
addition to the 11-cent allowance and the allowance under paragraph (d) 
of this section, an agency may pay the mileage allowance for use of a 
privately owned conveyance as provided in Sec. 302-2.3.
    (2) Transportation over-water. When a boat used as a primary 
residence is transported over-water, an allowance for transportation 
costs shall include, but not be limited to:
    (i) The cost of fuel and oil used for propulsion of the boat;
    (ii) The cost of pilots or navigators in the open water;
    (iii) The cost of a crew;
    (iv) Charges for harbor pilots;
    (v) The cost of docking fees incurred in transit;
    (vi) Harbor or port fees and similar charges relating to entry in 
and navigation through ports; and
    (vii) The cost of towing, whether in tow or towing by pushing from 
behind.
    (c) Mixed method of transportation. When a mobile home is 
transported partly by commercial carrier and partly by private means, 
the allowances described in paragraphs (a) and (b) of this section apply 
to the respective portions of the transportation.
    (d) Other allowable transportation costs. In addition to the 
allowances provided for in paragraphs (a) through (c) of this section, 
an allowance for transportation shall include costs generally associated 
with preparing a mobile home at a point of origin inside Alaska or CONUS 
for movement and resettling the mobile home at the destination inside 
Alaska or CONUS. Any costs for preparing a mobile home located outside 
Alaska or CONUS for movement, and any costs for resettling a mobile home 
outside Alaska or CONUS shall not be reimbursed. Preparation costs 
include but are not limited to:
    (1) The costs of blocking and unblocking (including anchoring and 
unanchoring);
    (2) The labor costs of removing and installing skirting;
    (3) The cost of separating, preparing, and sealing each section for 
movement;
    (4) The cost of reassembling the two halves of a double-wide mobile 
home; and
    (5) Travel lift fees.
    (e) Unallowable costs. An individual's transportation allowance 
shall not include the following costs (see part 302-3 which relates to 
the miscellaneous expenses allowance):
    (1) All costs for replacement parts, tire purchases, structural 
repairs, brake repairs, or any other repairs or maintenance performed;
    (2) Costs of insurance for valuation of mobile homes above carriers' 
maximum liabilities, or charges designated in the tariffs as ``Special 
Service;''
    (3) Costs of storage; and
    (4) Costs of connecting and disconnecting appliances, equipment, and 
utilities involved in relocation and costs of converting appliances for 
operation on available utilities.
    (f) Optional use of Government bill of lading. Instead of the 
allowances to the employee provided in paragraphs (a) through (e) of 
this section, the agency may, when it determines such action to be in 
the Government's interest, assume direct responsibility for 
transportation of an employee's mobile home, issuing necessary bills of 
lading, and paying the costs involved. In such instances, the employee 
shall not receive any other allowance for the transportation involved 
and shall be charged any cost the Government must pay under the bill of 
lading which would not be allowed under this section or which is in 
excess of that allowable under Sec. 302-7.4.

[FTR Amdt. 20, 56 FR 46990, Sept. 17, 1991]

[[Page 156]]



Sec. 302-7.4  Limitation on allowances.

    The total amount allowable in Sec. 302-7.3 shall not exceed the 
maximum amount which would be allowable for transportation and 90 days' 
temporary storage of the employee's household goods if, instead of 
moving a mobile home, the maximum quantity of household goods allowable 
under Sec. 302-8.2 had been moved.



Sec. 302-7.5  Advance of funds.

    An advance of funds may be allowed an employee for the 
transportation of a mobile home under the requirements provided in 
Sec. 302-1.14(a). The amount of advance shall not exceed either the 
estimated amount allowable under Sec. 302-7.3(a) of the construction 
cost determined under Sec. 302-7.4. No advance is authorized when a 
Government bill of lading is used as provided in     Sec. 302-7.3(f).

[FTR Amdt. 20, 56 FR 46990, Sept. 17, 1991]



PART 302-8--TRANSPORTATION AND TEMPORARY STORAGE OF HOUSEHOLD GOODS AND PROFESSIONAL BOOKS, PAPERS, AND EQUIPMENT--Table of Contents




Sec.
302-8.1  Applicability.
302-8.2  General limitations.
302-8.3  Transportation within the continental United States.
302-8.4  Transportation outside the continental United States.
302-8.5  Temporary storage.
302-8.6  Advance of funds.

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: 54 FR 20324, May 10, 1989, unless otherwise noted.



Sec. 302-8.1  Applicability.

    Employees covered by this subtitle who have complied with the 
general requirements as contained in part 302-1 are eligible for 
transportation and temporary storage of their household goods subject to 
the provisions of this part when they are transferred, regardless of 
whether the official stations involved are within or outside the 
continental United States, are appointed to positions in which 
Government transportation to the first official station is allowable, or 
are separated after completion of a period of service overseas.

[54 FR 20324, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-8.2  General limitations.

    (a) Maximum weight allowance. The maximum weight of household goods 
that may be transported or stored at Government expense is limited to 
18,000 pounds net weight for all employees. The total weight of 
household goods stored under Sec. 302-9.2 plus the weight of household 
goods transported under this part shall not exceed the maximum weight 
allowance prescribed in this paragraph.
    (b) Professional books, papers, and equipment. (1) For purposes of 
this part, the term ``professional books, papers, and equipment'' 
includes those professional or specialized items and other materials 
which are personally owned by the employee for use in the performance of 
official duties. The term does not include sports equipment or office, 
household, or shop fixtures and furniture; e.g., bookcases, file 
cabinets, desks, and racks of any kind even though used in connection 
with the professional books, papers, and equipment.
    (2) There is no statutory authority to transport personally owned 
professional books, papers, and equipment in addition to the maximum 
weight allowance (Sec. 302-8.2(a)) established by law for transportation 
of an employee's household goods and personal effects. However, there 
may be instances in which the weight of the professional books, papers, 
and equipment would cause an employee's household goods shipment to be 
in excess of the maximum weight allowance. In such instances, the 
personally owned professional books, papers, and equipment may be 
transported to the new permanent duty station as an administrative 
expense of an agency (not chargeable to travel and transportation 
appropriations). Shipment of these items as an administrative expense 
would be instead of shipment as an allowance of the employee.
    (3) Authority to transport professional books, papers, and equipment 
as

[[Page 157]]

an administrative expense shall be subject to agency policy and 
discretion within the following guidelines:
    (i) The employee shall furnish an itemized inventory of professional 
books, papers, and equipment for review by an appropriate authorizing 
official at the new permanent duty station. In addition, the employee 
shall furnish appropriate evidence (as determined by the agency 
concerned) that transporting the itemized materials as part of the 
employee's household goods would result in an excess of the employee's 
maximum weight allowance.
    (ii) The authorizing official at the new permanent duty station 
shall review and certify that the professional books, papers, and 
equipment as itemized are necessary in the proper performance of the 
employee's duties at the new duty station and that if these items were 
not transported to the new duty station, the same or similar items would 
have to be obtained at Government expense for the employee's use at the 
new duty station.
    (iii) When professional books, papers, and equipment are certified 
as provided in paragraph (b)(3)(ii) of this section and shipped for the 
employee as an administrative expense of an agency, shipment shall be by 
the actual expense method; the commuted rate method shall not be used. 
When shipped in the same lot with the employee's household goods and 
other personal effects under the actual expense method, the professional 
books, papers, and equipment shall be packed and weighed separately; the 
weight thereof and the administrative appropriation chargeable shall be 
stated as separate items on the Government bill of lading. In unusual 
instances in which it is impractical or impossible to obtain separate 
weights, a constructive weight of 7 pounds per cubic foot may be used.
    (c) Determining the net weight--(1) Uncrated shipments. When 
household goods are shipped uncrated as in a household mover's van or 
similar conveyance, the net weight shall be that shown on the bill of 
lading or on the weight certificate attached thereto, which, under 
Interstate Commerce Commission (ICC) regulations, includes the weight of 
barrels, boxes, cartons, and similar materials used in packing, but does 
not include pads, chains, dollies, and other equipment needed to load 
and secure the shipment. When a noncommercial means of shipment is 
involved (see Sec. 302-8.3(a)(3)), the ICC regulations shall apply for 
determining the net weight. When an employee's claim is based on 
constructive weight as authorized in paragraph (c)(4) of this section, 
the net weight shall be the weight as determined under that provision.
    (2) Crated shipments. When property is transported crated, the net 
weight shall not include the weight of the crating material. The net 
weight shall be computed as being 60 percent of the gross weight. 
However, if the net weight computed in this manner exceeds the 
applicable weight limitation and if it is determined that, for reasons 
beyond the employee's control, unusually heavy crating and packing 
materials were necessarily used, the net weight may be computed at less 
than 60 percent of the gross weight.
    (3) Containerized shipments. When special containers designed 
normally for repeated use, such as lift vans, CONEX transporters, and 
household-goods shipping boxes are used and the known tare weight does 
not include the weight of interior bracing and padding materials but 
only the weight of the container, the net weight of the household goods 
shall be 85 percent of the gross weight less the weight of the 
container. If the known tare weight includes interior bracing and 
padding materials so that the net weight is the same as it would be for 
uncrated shipments in interstate commerce, the net weight shall not be 
subject to the reduction. If the gross weight of the container cannot be 
obtained, the net weight of the household goods shall be determined from 
the cubic measurement on the basis of 7 pounds per cubic foot of 
properly loaded container space.
    (4) Constructive weight. If no adequate scale is available at point 
of origin, at any point en route, or at destination, a constructive 
weight, based on 7 pounds per cubic foot of properly loaded van space, 
may be used. Such constructive weight also may be used for a part-load 
when its weight could not be obtained at origin, en route, or at 
destination, without first unloading it or other

[[Page 158]]

part-loads being carried in the same vehicle, or when the household 
goods are not weighed because the carrier's charges for a local or 
metropolitan area move are properly computed on a basis other than the 
weight or volume of the shipment (as when payment is based on an hourly 
rate and the distance involved). However, in such instances the employee 
should obtain a statement from the carrier showing the amount of 
properly loaded van space required for the shipment. (See also Sec. 302-
8.3(a)(3) with respect to proof of entitlement to a commuted rate 
payment when net weight cannot be shown.)
    (d) Temporary storage time limit. The time allowable for temporary 
storage in connection with an authorized shipment of household goods 
shall not exceed a period of 90 days. This time period also applies when 
an employee returns to his/her place of actual residence for leave 
before serving a new tour of duty outside the continental United States 
either at a different post of duty or at the same post of duty if the 
storage is provided instead of furnished quarters or a quarters 
allowance. However, upon an employee's written request, the initial 90-
day period may be extended an additional period not to exceed 90 days 
under certain conditions if approved by the agency head or his/her 
designee. Justification for an additional storage period may include, 
but is not limited to, the following reasons:
    (1) An intervening temporary duty or long-term training assignment;
    (2) Nonavailability of suitable housing;
    (3) Completion of residence under construction;
    (4) Serious illness of employee or illness or death of a dependent; 
or
    (5) Strikes, acts of God, or other circumstances beyond the control 
of the employee.
    (e) Origin and destination. Cost of transportation of household 
goods may be paid by the Government whether the shipment originates at 
the employee's last official station or place of residence or at some 
other point, or if part of the shipment originates at the last official 
station and the remainder at one or more other points. Similarly, these 
expenses are allowable whether the point of destination is the new 
official station or some other point selected by the employee, or if the 
destination for part of the property is the new official station and the 
remainder is shipped to one or more other points. However, the total 
amount which may be paid or reimbursed by the Government shall not 
exceed the cost of transporting the property in one lot by the most 
economical route from the last official station of the transferring 
employee (or the place of actual residence of the new appointee at time 
of appointment) to the new official station. In connection with return 
from overseas for separation, see Sec. 302-1.12(d). No property acquired 
by the employee en route between old and new official stations shall be 
eligible for transportation under this part.
    (f) Loss and damage liability. Limitations on the Government's 
liability for loss or damage of an employee's household goods are 
contained in the Military Personnel and Civilian Employees' Claims Act 
of 1964 (31 U.S.C. 3721-3723) and in agency rules and regulations issued 
under the authority thereof. Since agency practices and regulations 
under that Act differ, and in view of the different circumstances under 
which household goods are transported and temporarily stored under the 
authority of this part, each agency should advise transferred employees 
of the applicability and restrictions on claims against the Government 
for loss and damage as related to the transportation circumstances 
involved. Agencies should also be prepared to give advice to employees 
as to the liability of the carrier for loss and damage of transported 
household goods in the transportation circumstances involved so that 
they will be able to evaluate the need for insurance and the 
advisability of incurring a valuation charge. (For interstate shipments 
by motor carrier on commercial bills of lading, see 49 CFR part 1056.)

[54 FR 20324, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]

[[Page 159]]



Sec. 302-8.3  Transportation within the continental United States.

    (a) The commuted rate system--(1) Description. Under the commuted 
rate system an employee makes his/her own arrangements for transporting 
household goods between points within the continental United States. He/
She selects and pays the carrier or transports his/her goods by 
noncommercial means and is reimbursed by the Government in accordance 
with schedules of commuted rates which are contained in the GSA 
publication, Commuted Rate Schedule for Transportation of Household 
Goods. Agencies requiring this publication shall prepare a Standard Form 
1, Printing and Binding Requisition, and send it to: Superintendent of 
Documents, Departmental Account Representative Division, U.S. Government 
Printing Office (GPO), Washington, DC 20401. The schedules of commuted 
rates which are developed from tariffs that carriers have filed with the 
Interstate Commerce Commission consist of tables to be applied to the 
particular transportation involved. The commuted rate includes costs of 
line-haul transportation, packing, crating, unpacking, drayage incident 
to transportation, and other accessorial charges. Costs of temporary 
storage which are subject to reimbursement under Sec. 302-8.5 are stated 
separately in the schedule of commuted rates.
    (2) Reimbursement. When the commuted rate system is used, the amount 
to be paid to the employee for transportation and related services is 
computed by multiplying the number of hundreds of pounds shipped (within 
the maximum weight allowance) by the applicable rate per hundred pounds 
for the distance shipped as shown in the commuted rate schedule. The 
distance shall be determined in accordance with household goods mileage 
guides filed with the Interstate Commerce Commission. If the rate is not 
shown in the commuted rate schedule for the exact mileage, the rate 
shown for the next greater distance applies. If an employee is charged a 
minimum weight above the actual weight of his/her household goods under 
the applicable tariff (other than one based on expedited or special 
services), the reimbursement shall be based on the minimum weight as 
charged instead of the actual weight of the goods.
    (3) Documentation. Claims for reimbursement under the commuted rate 
system shall be supported by a receipted copy of the bill of lading (a 
reproduced copy may be accepted) including any attached weight 
certificate copies if such a bill was issued. If no bill of lading was 
involved, other evidence showing points of origin and destination and 
the weight of the goods must be submitted. Employees who transport their 
own household goods are cautioned to establish the weight of such goods 
by obtaining proper weight certificates showing gross weight (weight of 
vehicle and goods) and tare weight (weight of vehicle alone) because 
compliance with the requirements for payment at commuted rates on the 
basis of constructive weight (see Sec. 302-8.2(c)(4)) usually is not 
possible.
    (b) Actual expense method--(1) Description. Under the actual expense 
method, the Government assumes responsibility for awarding contracts and 
for other negotiations with carriers. The property is shipped on a 
Government bill of lading, and the Government audits and pays 
transportation vouchers directly to carriers. Under the actual expense 
method, the household goods are shipped by the Government, not by the 
employee.
    (2) Agency responsibility. Selection of the carrier, arranging for 
carrier services and for packing and crating, preparing the Government 
bill of lading, paying charges incurred, and processing any loss and 
damage claims are the direct responsibility of the agency.
    (3) Allowable charges. The actual costs of transportation of 
household goods within the authorized weight limits will be allowed at 
Government expense. Also, within that weight limit, the actual costs for 
packing, crating, unpacking, drayage incident to transportation, and 
necessary accessorial services shall be allowed.
    (4) Multiple shipment procedures. When the actual expense method is 
used in shipping household goods belonging to two or more employees 
between the same two points, the weight of the household goods of each 
employee is to

[[Page 160]]

be identified for the purpose of applying the maximum weight 
limitations.
    (5) Excess weight procedures. When the weight of an employee's 
household goods exceeds the maximum weight limitation, the total 
quantity may be shipped on a Government bill of lading, but the employee 
shall reimburse the Government for the cost of transportation and other 
charges applicable to the excess weight, computed from the total charges 
according to the ratio of excess weight to the total weight of the 
shipment.
    (c) Use of commuted rate or actual expense method--(1) 
Considerations. When the commuted rate system is used, the Government is 
relieved of the responsibility and administrative expense of selecting 
and dealing with carriers and making other arrangements for transporting 
employees' household goods; however, the Government cannot take 
advantage of special discounts which may be offered. On the other hand, 
when the actual expense method is used, the Government incurs the 
additional expenses of selecting and dealing with carriers, preparing 
bills of lading, auditing and paying transportation vouchers, 
supervising the packing of household goods, handling employee loss and 
damage claims, and other incidentals.
    (2) Estimating costs. Under the commuted rate system, an accurate 
estimate of cost depends upon the accuracy of the estimate of weight. 
However, under the actual expense method the cost to the Government will 
usually depend not only on the weight involved but also on the 
accessorial services required, the quality of packing and the quantity 
of individual cartons, boxes, barrels, and wardrobes used by the carrier 
in packing. When the commuted rate system is used, the packing and 
accessorial charges are authorized and paid for by the employee from the 
amounts allowed for those charges under that system. Under the actual 
expense method, the accessorial and packing charges are paid by the 
Government, and if those charges are high, they may more than offset any 
discount in the line-haul rate which may be available for shipments by 
Government bill of lading. A proper comparison of costs must take into 
account the line-haul transportation charge, the administrative costs as 
indicated in paragraph (c)(1) of this section, and the expected 
accessorial and packing charges.
    (3) Policy. The general policy is that commuted rates shall be used 
for transportation of employees' household goods when individual 
transfers are involved, and that appropriate action, depending on the 
amount of goods to be transported, shall be taken to estimate and 
compare actual expense method costs with commuted rate costs when groups 
of employees are transferred between the same official stations at 
approximately the same time so that the method resulting in less cost to 
the Government may be used. Specific procedures to be followed are 
contained in paragraph (c)(4) of this section.
    (4) Criteria for use of the actual expense method--(i) Individual 
transfers. Agency experience with the actual expense method has shown 
that shipment by Government bill of lading does not result in savings 
simply because a line-haul discount is available. Therefore, the 
commuted rate system shall be used for individual transfers without 
consideration being given the actual expense method; except that the 
actual expense method may be used if the actual costs to be incurred by 
the Government for packing and other accessorial services are 
predetermined (at least as to price per 100 pounds) and if that method 
is expected to result in a real savings to the Government of $100 or 
more. (For intrastate transfers, see paragraph (c)(4)(iv) of this 
section.)
    (ii) Multiple transfers. Under general rate tenders arranged by GSA 
and the Department of Defense (DOD), participating carriers agree to 
transport the household goods of Government employees at rates below 
commercial rates for specific periods of time. These tenders are 
arranged under 49 U.S.C. 10721, and no further agency negotiation is 
necessary to take advantage of them. Agencies shall evaluate the use of 
such rates when, because of the transfer of several employees, they have 
a large volume of household goods to be moved between the same places at 
the same time even though no mass move is involved; however, the added 
costs for use of the actual expense

[[Page 161]]

method, as discussed in paragraph (c)(1) of this section, and the 
uncertainty as to total cost for packing and accessorial services, as 
discussed in paragraph (c)(2) of this section, shall be taken into 
consideration, and the actual expense method shall be selected only if 
it is considered likely that a real savings to the Government will 
result from the use of that method.
    (iii) Mass moves. Whenever an entire facility is being relocated or 
whenever it is anticipated that 10 or more shipments of household goods 
are to be transported between the same two points at approximately the 
same time, the agency involved shall notify the appropriate regional or 
zonal office of the General Services Administration (for civilian 
agencies without specialized transportation personnel) or the 
appropriate transportation office of DOD (for components of that 
Department) of the forthcoming move so that an analysis can be made of 
existing available rates for use under the actual expense method. The 
notification shall be accompanied by all pertinent information 
concerning points of origin and destination, estimated weights of 
property, the number of persons or different families involved, and 
dates or periods of time when each person or family is expected to move. 
When appropriate, the GSA or DOD transportation organization shall 
attempt to arrange with carriers for worthwhile reduced rates and shall 
advise the agency concerned of the results of such efforts. If these 
efforts show that a saving will result, considering all direct and 
indirect costs involved, the actual expense method shall be used. 
Otherwise, the commuted rate system shall be used.
    (iv) Unusual circumstances. The commuted rates do not take into 
account intrastate rates that in some instances may be substantially 
higher than the interstate rates that form the basis for the commuted 
rates. In order to avoid the necessity of prescribing commuted rates for 
such circumstances, the actual expense method (Government bill of 
lading) may be used when it is administratively determined that the 
commuted rate system would cause an unusual hardship for an employee 
transferring between official stations within a State. This authority 
shall not be used indiscriminately, and its use shall be carefully 
documented and justified.

[54 FR 20324, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-8.4  Transportation outside the continental United States.

    (a) Coverage. This section contains special rules which are 
applicable to the transportation of household goods at Government 
expense to, from, and between points outside the continental United 
States. Individual eligibility is covered in part 302-1.
    (b) Weight limitation. The maximum weight specified in Sec. 302-8.2 
is applicable; however, where furnished or partly furnished quarters are 
to be provided outside the continental United States (in the case of a 
transfer to such a station) or have been provided (in the case of a 
return to the continental United States), agencies shall make an 
appropriate reduction in the weight of household goods which may be 
authorized for shipment at Government expense.
    (c) Allowable costs--(1) Actual expense basis. Transportation 
authorized under this section shall be on an actual expense basis. 
Actual expense includes costs of transportation of household goods, 
packing and crating (including packing and crating materials and 
temporary containers), unpacking, and other necessary accessorial 
charges within applicable limits.
    (2) Drayage. If door-to-door common carrier rates are not 
applicable, allowable costs include the actual costs of drayage to and 
from the common carrier for goods not in excess of the authorized 
weight.
    (3) Lift vans. Charges allowable for packing and crating and for 
transportation include expenses incurred in hiring, transporting, and 
packing lift vans when shipments are made in whole or in part by water, 
but do not include charges in connection with any shipment or storage of 
empty lift vans or import duties on lift vans.
    (4) Valuation. The valuation of property as declared for shipping 
will not exceed that to which the lowest freight rates will apply except 
as provided in paragraph (e)(3) of this section.

[[Page 162]]

    (d) Procedures applicable--(1) Transportation and related services. 
The allowable transportation and related services may be obtained by the 
agency concerned from any available commercial carrier, except that all 
shipments of property by water shall be made on ships registered under 
the laws of the United States whenever such ships are available.
    (2) Use of Government bill of lading. Commercial shipments will be 
made on Government bills of lading or purchase orders whenever possible; 
otherwise, reimbursement shall be made to the employee for 
transportation expenses actually and necessarily incurred within the 
limitations prescribed by this section.
    (3) Itemization of charges. If the services rendered cover, in 
addition to transportation, other services such as packing, crating, 
drayage, unpacking, and temporary storage, the total charge for the 
services shall be itemized to show the charge for each service.
    (e) Services in excess of those authorized--(1) By means other than 
selected. An employee may elect to have his/her household goods moved by 
some means other than the means selected by the Government, except as 
noted in paragraph (d)(1) of this section relating to transportation by 
foreign flag vessels, on the condition that he/she will pay the amount, 
if any, by which the charges for the means of transportation selected by 
him/her exceed the charges for the means of transportation selected by 
the Government.
    (2) Excess weight. If household goods in excess of the weight 
allowable under this regulation are shipped on a Government bill of 
lading or purchase order, the employee shall promptly upon completion of 
the shipment pay the proper agency official for the excess cost. The 
excess cost shall be computed from the total charges according to the 
ratio of excess weight to the total weight of the shipment.
    (3) Excess valuation or insurance. An employee may declare a 
valuation above the minimum permitted if he/she assumes all additional 
expenses resulting therefrom, including the cost of insurance needed to 
protect the higher valuation. (See Sec. 302-8.2(f).)

[54 FR 20324, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-8.5  Temporary storage.

    (a) Applicability. Temporary storage of household goods at 
Government expense may be allowable only when such storage is incident 
to transportation of the household goods at Government expense.
    (b) Allowable expenses--(1) Commuted rate system. In connection with 
transportation within the continental United States under the commuted 
rate system, costs of temporary storage within the applicable weight 
limit will be reimbursed to the employee in the amount of his/her costs 
for storage including in and out charges and necessary drayage, but not 
to exceed the commuted rates for storage in the GSA publication, 
Commuted Rate Schedule for Transportation of Household Goods. (See 
Sec. 302-8.3(a)(1).) A receipted copy of the warehouse or other bill for 
storage costs is required to support reimbursement.
    (2) Actual expense method. In connection with transportation when 
the actual expense method is used, the Government will normally arrange 
for necessary temporary storage and pay the cost thereof direct. If an 
employee must arrange for temporary storage in connection with 
transportation by the actual expense method, he/she may be reimbursed 
for reasonable costs incurred for storage including in and out charges 
and necessary drayage within the applicable limitations. Charges for 
excess weight, valuation above the minimum amount, and services obtained 
by the employee at higher costs shall be the responsibility of the 
employee in the same manner as he/she is responsible for excess costs 
incident to transportation. (See Secs. 302-8.3(b)(5) and 302-8.4(e).)

[54 FR 20324, May 10, 1989, as amended by FTR Amdt. 84, 64 FR 29163, May 
28, 1999]



Sec. 302-8.6  Advance of funds.

    (a) Commuted rate system. Advances of funds may be made to employees 
up to the estimated amount of the commuted payment for the cost of 
authorized

[[Page 163]]

transportation and temporary storage of their household goods under the 
procedures and policies prescribed in Sec. 302-1.14(a).
    (b) Overseas shipments. For overseas shipment, advance of funds may 
be made for the estimated cost of transportation and temporary storage 
only if the cost of authorized transportation and temporary storage will 
not be paid directly by the Government, as is the case when a Government 
bill of lading or purchase order is used.
    (c) Procedures. In requesting an advance of funds, the employee 
shall submit a written statement designating:
    (1) The points of origin and destination,
    (2) The estimated weight of household goods to be shipped, and
    (3) Any anticipated temporary storage not to exceed a period of 90 
days at Government expense. The estimate of weight required in support 
of an advance of funds shall consist of a statement of the estimated 
weight signed by the carrier selected to handle the shipment, if 
available. If not available, evidence of actual weight or a reasonable 
estimate thereof acceptable to the agency shall be furnished.



PART 302-9--ALLOWANCES FOR NONTEMPORARY STORAGE OF HOUSEHOLD GOODS--Table of Contents




Sec.
302-9.1  Nontemporary storage during assignment to isolated locations in 
          the continental United States.
302-9.2  Nontemporary storage during assignment outside the continental 
          United States.
302-9.3  Storage during school recess for Department of Defense overseas 
          teachers.
302-9.4  Advance of funds.

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: 54 FR 20328, May 10, 1989, unless otherwise noted.



Sec. 302-9.1  Nontemporary storage during assignment to isolated locations in the continental United States.

    (a) Policy. Nontemporary storage of household goods belonging to an 
employee transferred or a new appointee assigned to an official station 
at an isolated location in the continental United States shall be 
allowed only when it is clearly justified under the conditions in this 
part and is not primarily for the convenience or at the request of the 
employee or the new appointee.
    (b) Isolated official stations--criteria. Under this section, an 
official station at an isolated location is a place of permanent duty 
assignment in the continental United States at which an employee has no 
alternative except to live where he/she is unable to use his/her 
household goods because:
    (1) The type of quarters he/she is required to occupy at the 
isolated permanent duty station will not accommodate his/her household 
goods; or
    (2) Residence quarters which would accommodate his/her household 
goods are not available within reasonable daily commuting distance of 
the official station. However, the designation of an official station as 
isolated in accordance with paragraph (c) of this section shall not 
preclude a determination in individual instances that adequate housing 
is available for some employees stationed there based on housing which 
may be available within daily commuting distance and the size and other 
characteristics of each employee's immediate family. In such instances, 
the station shall not be considered isolated with regard to those 
employees for whom adequate family housing is determined to be 
available.
    (c) Isolated official stations--designation. Heads of agencies 
concerned are responsible for designating the isolated official stations 
at which conditions exist for allowing nontemporary storage of household 
goods at Government expense for some or all employees.
    (d) Eligibility. Eligibility for nontemporary storage of household 
goods and personal effects applies to an employee stationed at an 
isolated official station, which meets the criteria in paragraph (b) of 
this section, who performed permanent change of station travel or travel 
as a new appointee.
    (e) Authorization. The authorization for nontemporary storage should 
be contained in the travel order or other

[[Page 164]]

document authorizing transfer or appointment at an isolated official 
station. However, storage may be approved subsequently if the employee 
or new appointee is otherwise eligible.
    (f) Allowable storage--(1) Place of storage. Under regulations 
prescribed by the head of the agency concerned, the property may be 
stored either in available Government-owned storage space or in suitable 
commercial or privately owned space obtained by the Government if 
Government-owned space is not available or if commercial or privately 
owned space is more economical or suitable because of location, 
difference of transportation costs, or for other reasons.
    (2) Allowable costs. Allowable costs for storing the property 
include the cost of necessary packing, crating, unpacking, uncrating, 
transportation to and from place of storage, charges while in storage, 
and other necessary charges directly relating to the storage.
    (3) Partial storage. An eligible employee or new appointee may be 
authorized to have a portion of his/her household goods transported to 
the isolated official station and to have the remainder stored at 
Government expense. However, the weight of the goods stored plus the 
weight of the goods transported shall not exceed the maximum applicable 
weight allowance for which the employee is eligible.
    (4) Changes in type of storage. Authority may be granted for the 
conversion of household goods from temporary to nontemporary storage and 
from storage at personal expense to nontemporary storage at Government 
expense.
    (g) Time limitations. Nontemporary storage shall be authorized for 
periods of time not exceeding 1 year and extended as necessary in 
accordance with the length of an employee's assignment at an isolated 
official station. Appropriate periodic review shall be made to determine 
whether current conditions at the isolated locality with regard to 
availability of housing warrant continuation of the authority for 
nontemporary storage. Eligibility for nontemporary storage at Government 
expense shall terminate on the employee's last day of active duty at the 
isolated official station. When an employee ceases to be eligible, 
nontemporary storage at Government expense may continue until the 
beginning of the second month after the month in which his eligibility 
terminates. However, the period of nontemporary storage shall not exceed 
3 years.

[54 FR 20328, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-9.2  Nontemporary storage during assignment outside the continental United States.

    (a) Eligibility. Under regulations that may be prescribed by the 
head of the agency concerned, an employee stationed at an official 
station other than one located in the continental United States or an 
employee or new appointee transferred or appointed to such a station may 
be allowed nontemporary storage of his/her household goods while so 
assigned if:
    (1) The official station is one to which he/she is not authorized to 
take, or at which he/she is unable to use, the household goods; or
    (2) The storage is authorized in the public interest; or
    (3) The estimated cost of storage would be less than the cost of 
round-trip transportation (including temporary storage) of the household 
goods to the new official station.
    (b) Authorization. Normally, the authorization for nontemporary 
storage shall be contained in the travel order or other document 
authorizing the employee's change of station or authorizing a new 
appointee to report to his/her official station. However, storage may be 
approved subsequently if the employee or new appointee would otherwise 
be eligible.
    (c) Allowable storage--(1) Place of storage. The property may be 
stored either in available Government-owned storage space or in suitable 
commercial or privately owned space if Government-owned space is not 
available or if commercial or privately owned space obtained by the 
Government is more economical or suitable because of location, 
difference of transportation costs, or other reasons.
    (2) Allowable costs. Allowable costs for storing the property 
include the cost of necessary packing, crating, unpacking,

[[Page 165]]

uncrating, transportation to and from place of storage, charges while in 
storage, and other necessary charges directly relating to the storage.
    (3) Partial storage. The employee or new appointee may be authorized 
to have a portion of his/her goods transported to the official station 
unless it is a station to which he/she is not authorized to take, or at 
which he/she is unable to use, any of the goods. However, the weight of 
the goods stored plus the weight of the goods transported shall not 
exceed the maximum applicable weight allowance for which the employee is 
eligible.
    (4) Change in type of storage. Authority may also be granted for the 
conversion of household goods from temporary to nontemporary storage at 
Government expense, and from storage at personal expense to nontemporary 
storage at Government expense, if the employee or new appointee is 
otherwise eligible.
    (d) Time limitations. Nontemporary storage at Government expense may 
be authorized for a period not to exceed the length of the employee's 
tour of duty at the overseas station plus 1 month prior to the time the 
tour begins. The storage period may be extended for subsequent service 
or tours of duty at the same or other overseas stations if the 
provisions of paragraph (a) of this section continue to be met. When an 
employee ceases to be eligible for the allowance, storage at Government 
expense may continue until the beginning of the second month after the 
month in which his/her eligibility terminates, unless to avoid inequity 
the agency extends the period. Eligibility shall be deemed to terminate 
on the last day of active duty at the overseas station.



Sec. 302-9.3  Storage during school recess for Department of Defense overseas teachers.

    (a) Description. The Department of Defense Overseas Teachers Pay and 
Personnel Practices Act (20 U.S.C. 905) provides authority for the 
storage of the household goods of Department of Defense overseas 
teachers during the recess period between 2 consecutive school years.
    (b) Regulations. Storage of household goods of Department of Defense 
overseas teachers may be allowed at Government expense under regulations 
prescribed by the Secretary of Defense in accordance with this part.
    (c) Authorization and conditions--(1) Authorization. Storage during 
the school recess should be authorized prior to the close of the school 
year. However, storage may be approved at a later date if all the 
required terms and conditions have been fulfilled.
    (2) Agreement. To be eligible for recess storage, a teacher serving 
at the close of a school year must agree in writing to serve as a 
teacher for the next school year.
    (3) Forfeited entitlements. The storage shall be instead of quarters 
or quarters allowance authorized by 20 U.S.C. 905 and any other storage 
of household goods to which the teacher might be entitled through 
employment in another position during any recess period between 2 school 
years.
    (d) Allowable storage--(1) Place of storage. The property may be 
stored either in available Government-owned space or in suitable 
commercial or privately owned space if Government-owned space is not 
available or if commercial or privately owned space obtained by the 
Government is more economical or suitable because of location, 
difference of transportation costs, or other reasons.
    (2) Allowable costs. Allowable costs for storing the property 
include the cost of necessary packing, crating, unpacking, uncrating, 
transportation to and from place of storage, charges while in storage, 
and other necessary charges directly relating to the storage.
    (3) Weight limitations. The weight of the household goods stored 
during the recess period shall not exceed the weight authorized for the 
employee less the weight of household goods stored under Sec. 302-9.2.
    (e) Time limitation. The period of storage shall not exceed the 
period of the recess between the 2 school years.
    (f) Breach of agreement. If the teacher does not report for service 
at the beginning of the next school year, except for reasons beyond his/
her control and acceptable to the Department of Defense, he/she shall be 
obligated to reimburse

[[Page 166]]

the Department in the amount paid by the Department for the commercial 
storage, including related services. If, however, the property was 
stored in a Government facility, the teacher shall pay the agency an 
amount equal to the reasonable value of the storage furnished, including 
related services.

[54 FR 20328, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-9.4  Advance of funds.

    Advances of funds are not authorized in connection with the storage 
allowances covered by this part.

[54 FR 20328, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



PART 302-10--ALLOWANCES FOR TRANSPORTATION AND EMERGENCY STORAGE OF A PRIVATELY OWNED VEHICLE--Table of Contents




                        Subpart A--General Rules

Sec.
302-10.1  What is a ``privately owned vehicle (POV)''?
302-10.2  What is an ``official station'' for purposes of this part?
302-10.3  What is a ``post of duty'' for purposes of this part?
302-10.4  What are the purposes of the allowance for transportation of a 
          POV?
302-10.5  What is the purpose of the allowance for emergency storage of 
          a POV?
302-10.6  What POV transportation and emergency storage may my agency 
          authorize at Government expense?
302-10.7  Must my agency authorize transportation or emergency storage 
          of my POV?
302-10.8  What type of POV may I be authorized to transport, and if 
          necessary, store under emergency circumstances?
302-10.9  For what transportation expenses will my agency pay?
302-10.10  For what POV emergency storage expenses will my agency pay?
302-10.11  May I receive an advance of funds for transportation and 
          emergency storage of my POV?
302-10.12  May my agency determine that driving my POV is more 
          advantageous and limit my reimbursement to what it would cost 
          to drive my POV?

          Subpart B--Transportation of a POV to a Post of Duty

                                 General

302-10.100  Who is eligible for transportation of a POV to a post of 
          duty?
302-10.101  In what situations may my agency authorize transportation of 
          a POV to my post of duty?
302-10.102  How many POV's may I transport to a post of duty?
302-10.103  Do I have to ship my POV to my actual post of duty?
302-10.104  What may I do if there is no port or terminal at the point 
          of origin and/or destination?

                POV Transportation at Time of Assignment

302-10.140  Under what specific conditions may my agency authorize 
          transportation of a POV to my post of duty upon my assignment 
          to that post of duty?
302-10.141  What is the ``authorized point of origin'' when I transport 
          a POV to my post of duty?
302-10.142  What will I be reimbursed if I transport a POV from a point 
          of origin that is different from the authorized point of 
          origin?
302-10.143  When I am authorized to transport a POV, may I have the 
          manufacturer or the manufacturer's agent transport a new POV 
          from the factory or other shipping point directly to my post 
          of duty?

         POV Transportation Subsequent to the Time of Assignment

302-10.170  Under what specific conditions may my agency authorize 
          transportation of a POV to my post of duty subsequent to the 
          time of my assignment to that post of duty?
302-10.171  If circumstances warrant an authorization to transport a POV 
          to my post of duty after my assignment to the post of duty, 
          must I sign a new service agreement?
302-10.172  Under what conditions may my agency authorize transportation 
          of a replacement POV to my post of duty?
302-10.173  How many replacement POV's may my agency authorize me to 
          transport to my post of duty at Government expense?
302-10.174  What is the ``authorized point of origin'' when I transport 
          a POV, including a replacement POV, to my post of duty 
          subsequent to the time of my assignment to that post of duty?
302-10.175  When I am authorized to transport a POV, including a 
          replacement POV, to my post of duty subsequent to the time of 
          my assignment to that post of duty, may I have the 
          manufacturer or

[[Page 167]]

          the manufacturer's agent transport a new POV from the factory 
          or other shipping point directly to my post of duty?

      Subpart C--Return Transportation of a POV from a Post of Duty

302-10.200  When am I eligible for transportation of a POV from my post 
          of duty?
302-10.201  In what situations will my agency pay to transport a POV 
          transported from my post of duty?
302-10.202  When do I become entitled to transportation of my POV from 
          my post of duty to an authorized destination?
302-10.203  Is there any circumstance under which I may be authorized to 
          transport my POV from a post of duty before completing my 
          service agreement?
302-10.204  What is the ``authorized point of origin'' when I transport 
          my POV from my post of duty?
302-10.205  What is the ``authorized destination'' of a POV transported 
          under this subpart?
302-10.206  What should I do if there is no port or terminal at my 
          authorized point of origin or authorized destination when I 
          transport a POV from my post of duty?
302-10.207  What will I be reimbursed if I transport my POV from a point 
          of origin or to a destination that is different from my 
          authorized origin or destination?
302-10.208  If I retain my POV at my post of duty after conditions 
          change to make use of the POV no longer in the interest of the 
          Government, may I transport it at Government expense from the 
          post of duty at a later date?
302-10.209  Under what conditions may my agency authorize me to 
          transport from my post of duty a replacement POV purchased at 
          that post of duty?

Subpart D--Transportation of a POV Wholly Within the Continental United 
                             States (CONUS)

302-10.300  When am I eligible for transportation of my POV wholly 
          within CONUS at Government expense?
302-10.301  Under what conditions may my agency authorize transportation 
          of my POV wholly within CONUS?
302-10.302  How many POV's may I transport wholly within CONUS?
302-10.303  If I am authorized to transport my POV wholly within CONUS, 
          where must the transportation originate?
302-10.304  If I am authorized to transport my POV wholly within CONUS, 
          what must the destination be?

                  Subpart E--Emergency Storage of a POV

302-10.400  When am I eligible for emergency storage of my POV?
302-10-401  Where may I store my POV if I receive notice to evacuate my 
          immediate family and/or household goods from my post of duty?

                   Subpart F--Agency Responsibilities

302-10.500  What means of transportation may we authorize for POV's?
302-10.501  How should we administer the allowances for transportation 
          and emergency storage of a POV?
302-10.502  What governing policies must we establish for the allowances 
          for transportation and emergency storage of a POV?
302-10.503  Under what condition may we authorize transportation of a 
          POV to a post of duty?
302-10.504  What factors must we consider in deciding whether to 
          authorize transportation of a POV to a post of duty?
302-10.505  What must we consider in determining whether transportation 
          of a POV wholly within CONUS is cost effective?

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, unless otherwise 
noted.



                        Subpart A--General Rules

    Note to Supart A: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-10.1  What is a ``privately owned vehicle (POV)''?

    A motor vehicle not owned by the Government and used by the employee 
or his/her immediate family for the primary purpose of providing 
personal transportation.



Sec. 302-10.2  What is an ``official station'' for purposes of this part?

    An official station is defined in Sec. 302-1.4(k). For purposes of 
this part, an official station may be within or outside the continental 
United States (CONUS).



Sec. 302-10.3  What is a ``post of duty'' for purposes of this part?

    An official station outside CONUS.



Sec. 302-10.4  What are the purposes of the allowance for transportation of a POV?

    To reduce the Government's overall relocation costs by allowing 
transportation of a POV to your official station

[[Page 168]]

within CONUS when it is advantageous and cost effective to the 
Government, and to improve your overall effectiveness if you are 
transferred or otherwise assigned to a post of duty at which it is in 
the interest of the Government for you to have use of a POV for personal 
transportation.



Sec. 302-10.5  What is the purpose of the allowance for emergency storage of a POV?

    To protect a POV transported at Government expense to your post of 
duty when the head of your agency determines that the post of duty is 
within a zone from which your immediate family and/or household goods 
should be evacuated.



Sec. 302-10.6  What POV transportation and emergency storage may my agency authorize at Government expense?

    Your agency may authorize:
    (a) Transportation of a POV to a post of duty as provided in subpart 
B of this part;
    (b) Transportation of a POV from a post of duty as provided in 
subpart C of this part;
    (c) Transportation of a POV wholly within CONUS as provided in 
subpart D of this part; and
    (d) Emergency storage of a POV as provided in subpart E of this 
part.



Sec. 302-10.7  Must my agency authorize transportation or emergency storage of my POV?

    No. However, if your agency does authorize transportation of a POV 
to your post of duty and you complete your service agreement, your 
agency must pay for the cost of returning the POV. Your agency 
determines the conditions under which it will pay for transportation and 
emergency storage and the procedures a transferred employee must follow.



Sec. 302-10.8  What type of POV may I be authorized to transport, and if necessary, store under emergency circumstances?

    Only a passenger automobile, station wagon, small truck, or other 
similar vehicle that will be used primarily for personal transportation. 
You may not transport or store a trailer, airplane, or any vehicle 
intended for commercial use.



Sec. 302-10.9  For what transportation expenses will my agency pay?

    When your agency authorizes transportation of your POV, it will pay 
for all necessary and customary expenses directly related to the 
transportation of the POV, including crating and packing expenses, 
shipping charges, and port charges for readying the POV for shipment at 
the port of embarkation and for use at the port of debarkation.



Sec. 302-10.10  For what POV emergency storage expenses will my agency pay?

    All necessary storage expenses, including but not limited to 
readying the POV for storage, local transportation to point of storage, 
storage, readying the POV for use after storage, and local 
transportation from the point of storage. Insurance on the POV is at 
your expense, unless it is included in the expenses allowed by this 
paragraph.



Sec. 302-10.11  May I receive an advance of funds for transportation and emergency storage of my POV?

    Yes, in accordance with Sec. 302-1.14(a) and not to exceed the 
estimated amount of the expenses authorized under this part for 
transportation and emergency storage of your POV.



Sec. 302-10.12  May my agency determine that driving my POV is more advantageous and limit my reimbursement to what it would cost to drive my POV?

    Yes. Your agency decides whether it is more advantageous for you 
and/or a member of your immediate family to drive your POV for all or 
part of the distance or to have it transported. If your agency decides 
that driving the POV is more advantageous, your reimbursement will be 
limited to the allowances provided in part 302-2 of this chapter for the 
travel and transportation expenses you and/or your immediate family 
incur en route.

[[Page 169]]



          Subpart B--Transportation of a POV to a Post of Duty

    Note to Subpart B: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.

                                 General



Sec. 302-10.100  Who is eligible for transportation of a POV to a post of duty?

    An employee who is authorized to transfer to the post of duty, or a 
new appointee or a student trainee assigned to the post of duty.



Sec. 302-10.101  In what situations may my agency authorize transportation of a POV to my post of duty?

    Your agency may authorize transportation when:
    (a) At the time of your assignment, conditions warrant such 
authorization under Sec. 302-10.140;
    (b) Subsequent to the time of your assignment conditions, which did 
not warrant authorization at the time of your assignment, change to 
warrant such authorization under Sec. 302-10.170; or
    (c) Subsequent to the time of your assignment, conditions warrant 
authorization under Sec. 302-10.172 of a replacement POV.



Sec. 302-10.102  How many POV's may I transport to a post of duty?

    One. This does not, however, limit the transportation of a 
replacement POV when authorized under Sec. 302-10.172.



Sec. 302-10.103  Do I have to ship my POV to my actual post of duty?

    Yes. You may not transport the POV to an alternate location.



Sec. 302-10.104  What may I do if there is no port or terminal at the point of origin and/or destination?

    Your agency will pay the entire cost of transporting the POV from 
your point of origin to your destination. If you prefer, however, you 
may choose to drive your POV from your point of origin at time of 
assignment to the nearest embarkation port or terminal, and/or from the 
debarkation port or terminal nearest your destination to your post of 
duty at any time. If you choose to drive, you will be reimbursed your 
one-way mileage cost, at the rate specified in part 301-4 of this 
subtitle, for driving the POV from your authorized origin to deliver it 
to the port of embarkation, or from the port of debarkation to the 
authorized destination. For the segment of travel from the port of 
embarkation back to your authorized origin after delivering the POV to 
the port, or from your authorized destination to the port of debarkation 
to pickup the POV, you will be reimbursed your one-way transportation 
cost. The total cost of round-trip travel, to deliver the POV to the 
port at the origin or to pickup the POV at the port at your destination, 
may not exceed the cost of transporting the POV to or from the port 
involved. You may not be reimbursed a per diem allowance for round-trip 
travel to and from the port involved.

                POV Transportation at Time of Assignment



Sec. 302-10.140  Under what specific conditions may my agency authorize transportation of a POV to my post of duty upon my assignment to that post of duty?

    Your agency may authorize transportation when:
    (a) It has determined in accordance with Sec. 302-10.503 of this 
part that it is in the interest of the Government for you to have use of 
your POV at the post of duty;
    (b) You have signed a service agreement; and
    (c) You meet any specific conditions your agency has established.



Sec. 302-10.141  What is the ``authorized point of origin'' when I transport a POV to my post of duty?

    Your ``authorized point of origin'' is as follows:

------------------------------------------------------------------------
                                     Your ``authorized point of origin''
          If you are a--                            is--
------------------------------------------------------------------------
(a) A transferee                    Your old official station.
(b) A new appointee or student      Your place of actual residence.
 trainee
------------------------------------------------------------------------


[[Page 170]]



Sec. 302-10.142  What will I be reimbursed if I transport a POV from a point of origin that is different from the authorized point of origin?

    You will be reimbursed the transportation costs you incur, not to 
exceed the cost of transporting your POV from your authorized point of 
origin to your post of duty.



Sec. 302-10.143  When I am authorized to transport a POV, may I have the manufacturer or the manufacturer's agent transport a new POV from the factory or other 
          shipping point directly to my post of duty?

    Yes, provided:
    (a) You purchased the POV new from the manufacturer or 
manufacturer's agent;
    (b) The POV is transported FOB-shipping point, consigned to you and/
or a member of your immediate family, or your agent; and
    (c) Ownership of the POV is not vested in the manufacturer or the 
manufacturer's agent during transportation. In this circumstance, you 
will be reimbursed for the POV transportation costs, not to exceed the 
cost of transporting the POV from your authorized point of origin to 
your post of duty.

         POV Transportation Subsequent to the Time of Assignment



Sec. 302-10.170  Under what specific conditions may my agency authorize transportation of a POV to my post of duty subsequent to the time of my assignment to 
          that post of duty?

    Your agency may authorize transportation when:
    (a) You do not have a POV at your post of duty;
    (b) You have not previously been authorized to transport a POV to 
that post of duty;
    (c) You have not previously transported a POV outside CONUS during 
your assignment to that post of duty;
    (d) Your agency has determined in accordance with Sec. 302-10.503 
that it is in the interest of the Government for you to have use of your 
POV at the post of duty;
    (e) You signed a service agreement at the time you were transferred 
in the interest of the Government, or assigned if you were a new 
appointee or student trainee, to your post of duty; and
    (f) You meet any specific conditions your agency has established.



Sec. 302-10.171  If circumstances warrant an authorization to transport a POV to my post of duty after my assignment to the post of duty, must I sign a new 
          service agreement?

    No, provided you signed a service agreement at the time of your 
assignment to the post of duty. Violation of that service agreement, 
however, will result in your personal liability for the cost of 
transporting the POV.



Sec. 302-10.172  Under what conditions may my agency authorize transportation of a replacement POV to my post of duty?

    Your agency may authorize a replacement POV when:
    (a) You require an emergency replacement POV and you meet the 
following conditions:
    (1) You had a POV which was transported to your post of duty at 
Government expense; and
    (2) You require a replacement POV for reasons beyond your control 
and acceptable to your agency, such as when the POV is stolen, or 
seriously damaged or destroyed, or has deteriorated due to conditions at 
the post of duty; and
    (3) Your agency determines in advance of authorization that a 
replacement POV is necessary and in the interest of the Government; or
    (b) You require a non-emergency replacement POV and you meet the 
following conditions:
    (1) You have a POV which was transported to a post of duty at 
Government expense;
    (2) You have been stationed continuously during a 4-year period at 
one or more posts of duty; and
    (3) Your agency has determined that it is in the Government's 
interest for you to continue to have a POV at your post of duty.



Sec. 302-10.173  How many replacement POV's may my agency authorize me to transport to my post of duty at Government expense?

    Your agency may authorize one emergency replacement POV within

[[Page 171]]

any 4-year period of continuous service. It may authorize one non-
emergency replacement POV after every four years of continuous service 
beginning on the date you first have use of the POV being replaced.



Sec. 302-10.174  What is the ``authorized point of origin'' when I transport a POV, including a replacement POV, to my post of duty subsequent to the time of my 
          assignment to that post of duty?

    Your agency determines the authorized point of origin within the 
several States and the District of Columbia.

[FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 84, 
64 FR 29163, May 28, 1999]



Sec. 302-10.175  When I am authorized to transport a POV, including a replacement POV, to my post of duty subsequent to the time of my assignment to that post 

          of duty, may I have the manufacturer or the manufacturer's 
          agent transport a new POV from the factory or other shipping 
          point directly to my post of duty?

    Yes, under the same conditions specified in Sec. 302-10.143 of this 
subpart.



      Subpart C--Return Transportation of a POV From a Post of Duty

    Note to Subpart C: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-10.200  When am I eligible for transportation of a POV from my post of duty?

    You are eligible for return transportation when:
    (a) You were transferred to a post of duty in the interest of the 
Government; and
    (b) You have a POV at the post of duty.

[FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 69, 
63 FR 5742, Feb. 4, 1998]



Sec. 302-10.201  In what situations will my agency pay to transport a POV transported from my post of duty?

    Your agency will pay when:
    (a) You are transferred back to the official station (including post 
of duty) from which you transferred to your current post of duty;
    (b) You are transferred to a new official station within CONUS;
    (c) You are transferred to a new post of duty, where your agency 
determines that use of a POV at that location is not in the interest of 
the Government;
    (d) You separate from Government service after completion of an 
agreed period of service at the post of duty where your agency 
determined the use of a POV to be in the interest of the Government;
    (e) You separate from Government service prior to completion of an 
agreed period of service at the post of duty where your agency 
determined the use of a POV to be in the interest of the Government; and 
the separation is for reasons beyond your control and acceptable to your 
agency; or
    (f) Conditions change at your post of duty such that use of the POV 
no longer is in the interest of the Government.

[FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 69, 
63 FR 5743, Feb. 4, 1998]



Sec. 302-10.202  When do I become entitled to transportation of my POV from my post of duty to an authorized destination?

    You become entitled when:
    (a) Your agency determined the use of a POV at your post of duty was 
in the interest of the Government;
    (b) You have a POV at your post of duty; and
    (c) You have completed your service agreement.

[FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 69, 
63 FR 5743, Feb. 4, 1998]



Sec. 302-10.203  Is there any circumstance under which I may be authorized to transport my POV from a post of duty before completing my service agreement?

    Yes. If conditions change at your post of duty such that use of your 
POV no longer is in the interest of the Government, or if you separate 
from Government service prior to completion of your service agreement 
for reasons beyond your control and acceptable to

[[Page 172]]

your agency, your agency may authorize return transportation to your 
authorized destination. When the return transportation is based on 
changed conditions, you still are required to complete your service 
agreement. If you do not, you will be required to repay the 
transportation costs.



Sec. 302-10.204  What is the ``authorized point of origin'' when I transport my POV from my post of duty?

    The last post of duty to which you were authorized to transport your 
POV at Government expense.



Sec. 302-10.205  What is the ``authorized destination'' of a POV transported under this subpart?

    The ``authorized destination'' is as follows:

------------------------------------------------------------------------
                                              The authorized destination
                    If--                     of the POV you transport at
                                               Government expense is--
------------------------------------------------------------------------
(a) You are transferred to an official       Your official station.
 station within CONUS,
------------------------------------------------------------------------
(b)(1) You are transferred to another post   Your place of actual
 of duty and use of a POV at the new post     residence.
 is not in the interest of the Government;
(2) You separate from Government service     Your place of actual
 and are eligible for transportation of       residence.
 your POV from your post of duty; or
(3) Conditions change at your post of duty   Your place of actual
 such that use of your POV no longer is in    residence.
 the interest of the Government at that
 post of duty,
------------------------------------------------------------------------



Sec. 302-10.206  What should I do if there is no port or terminal at my authorized point of origin or authorized destination when I transport a POV from my post 
          of duty?

    Your agency will pay the entire cost of transporting the POV from 
your authorized origin to your authorized destination. If you prefer, 
however, you may choose to drive your POV to the port of embarkation 
and/or from the port of debarkation. If you choose to drive, you will be 
reimbursed in the same manner as an employee covered under Sec. 302-
10.104.



Sec. 302-10.207  What will I be reimbursed if I transport my POV from a point of origin or to a destination that is different from my authorized origin or 
          destination?

    You will be reimbursed the transportation costs you actually incur, 
not to exceed what it would have cost to transport your POV from your 
authorized origin to the authorized destination.



Sec. 302-10.208  If I retain my POV at my post of duty after conditions change to make use of the POV no longer in the interest of the Government, may I 
          transport it at Government expense from the post of duty at a 
          later date?

    Yes, your agency will pay the transportation costs not to exceed the 
cost of transporting it to the authorized destination, provided you 
otherwise meet all conditions for transportation of a POV.



Sec. 302-10.209  Under what conditions may my agency authorize me to transport from my post of duty a replacement POV purchased at that post of duty?

    Your agency may authorize transportation only if:
    (a) At the time you purchased the replacement POV, you met the 
conditions in Sec. 302-10.172 of this part; and
    (b) Prior to purchase of the replacement POV, your agency authorized 
you to purchase a replacement POV at the post of duty.



Subpart D--Transportation of a POV Wholly Within the Continental United 
                             States (CONUS)

    Note to Subpart D: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-10.300  When am I eligible for transportation of my POV wholly within CONUS at Government expense?

    When you are an employee who transfers within CONUS in the interest 
of the Government, or you are a new appointee or student trainee 
relocating to your first official station within CONUS.

[[Page 173]]



Sec. 302-10.301  Under what conditions may my agency authorize transportation of my POV wholly within CONUS?

    Your agency will authorize transportation only when:
    (a) It has determined that use of your POV to transport you and/or 
your immediate family from your old official station (or place of actual 
residence, if you are a new appointee or student trainee) to your new 
official station would be advantageous to the Government;
    (b) Both your old official station (or place of actual residence, if 
you are a new appointee or student trainee) and your new official 
station are located within CONUS; and
    (c) Your agency further determines that it would be more 
advantageous and cost effective to the Government to transport your POV 
to the new official station at Government expense and to pay for 
transportation of you and/or your immediate family by commercial means 
than to have you or an immediate family member drive the POV to the new 
official station.



Sec. 302-10.302  How many POV's may I transport wholly within CONUS?

    You may transport any number of POV's under this subpart, provided 
your agency determines such transportation is advantageous and cost 
effective to the Government.



Sec. 302-10.303  If I am authorized to transport my POV wholly within CONUS, where must the transportation originate?

    The POV transportation must originate as follows:

------------------------------------------------------------------------
                                     Your transportation must originate
           If you are--                             at--
------------------------------------------------------------------------
(a) A transferee,                   Your old official station.
(b) A new appointee or student      Your place of actual residence.
 trainee,
------------------------------------------------------------------------



Sec. 302-10.304  If I am authorized to transport my POV wholly within CONUS, what must the destination be?

    Your new official station.



                  Subpart E--Emergency Storage of a POV

    Note to Subpart E: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-10.400  When am I eligible for emergency storage of my POV?

    You are eligible when:
    (a) Your POV was transported to your post of duty at Government 
expense; and
    (b) The head of your agency determines that your post of duty is 
within a zone from which your immediate family and/or household goods 
should be evacuated.



Sec. 302-10.401  Where may I store my POV if I receive notice to evacuate my immediate family and/or household goods from my post of duty?

    You may store your POV at a place determined to be reasonable by 
your agency whether the POV is already located at, or being transported 
to, your post of duty.



                   Subpart F--Agency Responsibilities

    Note to Subpart F: Use of the pronouns ``we'' and ``you'' throughout 
this subpart refers to the agency.



Sec. 302-10.500  What means of transportation may we authorize for POV's?

    (a) Commercial means if available at reasonable rates and under 
reasonable conditions; or
    (b) Government means on a space-available basis.



Sec. 302-10.501  How should we administer the allowances for transportation and emergency storage of a POV?

    To minimize costs and to promote an efficient workforce by providing 
an employee use of his/her POV when it mutually benefits the Government 
and the employee.



Sec. 302-10.502  What governing policies must we establish for the allowances for transportation and emergency storage of a POV?

    You must establish policies governing:

[[Page 174]]

    (a) When you will authorize transportation and emergency storage of 
a POV;
    (b) When you will authorize transportation of a replacement POV;
    (c) Who will determine if transportation of a POV to or from a post 
of duty is in the interest of the Government;
    (d) Who will determine if conditions have changed at an employee's 
post of duty to warrant transportation of a POV in the interest of the 
Government;
    (e) Who will determine if transportation of a POV wholly within 
CONUS is more advantageous and cost effective than having the employee 
drive the POV to the new official station; and
    (f) Who will determine whether to allow emergency storage of an 
employee's POV, including where to store the POV.



Sec. 302-10.503  Under what condition may we authorize transportation of a POV to a post of duty?

    You may authorize transportation only when you determine, after 
consideration of the factors in Sec. 302-10.504, that it is in the 
interest of the Government for the employee to have use of a POV at the 
post of duty.



Sec. 302-10.504  What factors must we consider in deciding whether to authorize transportation of a POV to a post of duty?

    You must consider:
    (a) Whether local conditions at the employee's post of duty warrant 
use of a POV;
    (b) Whether use of the POV will contribute to the employee's 
effectiveness on the job;
    (c) Whether use of a POV of the type involved will be suitable under 
local conditions at the post of duty;
    (d) Whether the cost of transporting the POV to and from the post of 
duty will be excessive, considering the time the employee has agreed to 
serve at the post of duty.



Sec. 302-10.505  What must we consider in determining whether transportation of a POV wholly within CONUS is cost effective?

    (a) Cost of travel by POV.
    (b) Cost of transporting the POV.
    (c) Cost of travel if the POV is transported.
    (d) Productivity benefit you derive from the employee's accelerated 
arrival at the new official station.



PART 302-11--RELOCATION INCOME TAX (RIT) ALLOWANCE--Table of Contents




Sec.
302-11.1  Authority.
302-11.2  Coverage.
302-11.3  Types of moving expenses or allowances covered and general 
          limitations.
302-11.4  Exclusions from coverage.
302-11.5  Definitions and discussion of terms.
302-11.6  Procedures in general.
302-11.7  Procedures for determining the WTA in Year 1.
302-11.8  Rules and procedures for determining the RIT allowance in Year 
          2.
302-11.9  Responsibilities.
302-11.10  Claims for payment and supporting documentation and 
          verification.
302-11.11  Violation of service agreement.
302-11.12  Advance of funds.
302-11.13  Source references.

Appendix A to Part 302-11--Federal Tax Tables for RIT Allowance
Appendix B to Part 302-11--State Tax Tables for RIT Allowance
Appendix C to Part 302-11--Federal Tax Tables for RIT Allowance--Year 2
Appendix D to Part 302-11--Puerto Rico Tax Tables for RIT Allowance

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 
3 CFR, 1971-1975 Comp., p. 586.

    Source: 54 FR 20332, May 10, 1989, unless otherwise noted.



Sec. 302-11.1  Authority.

    Payment of a relocation income tax (RIT) allowance is authorized to 
reimburse eligible transferred employees for substantially all of the 
additional Federal, State, and local income taxes incurred by the 
employee, or by the employee and spouse if a joint tax return is filed, 
as a result of certain travel and transportation expenses and relocation 
allowances which are furnished in kind, or for which reimbursement or an 
allowance is provided by the Government. Payment of the RIT allowance 
also is authorized for income taxes paid to the Commonwealth of Puerto 
Rico, the Commonwealth of the Northern Mariana Islands, and the U.S. 
possessions in accordance with a decision of the Comptroller General of 
the

[[Page 175]]

United States (67 Comp. Gen. 135 (1987)). The RIT allowance shall be 
calculated and paid as provided in this part.

[FTR Amdt. 30, 58 FR 15437, Mar. 23, 1993]



Sec. 302-11.2  Coverage.

    (a) Eligible employees. Payment of a RIT allowance is authorized for 
employees transferred on or after November 14, 1983, in the interest of 
the Government from one official station to another for permanent duty. 
The effective date of an employee's transfer is the date the employee 
reports for duty at the new official station as provided in Sec. 302-
1.4(l).
    (b) Individuals not covered. The provisions of this part are not 
applicable to the following individuals or employees:
    (1) New appointees;
    (2) Employees assigned under the Government Employees Training Act 
(see 5 U.S.C. 4109); or
    (3) Employees returning from overseas assignments for the purpose of 
separation.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23658, May 
23, 1991; FTR Amdt. 26, 57 FR 28636, June 26, 1992]



Sec. 302-11.3  Types of moving expenses or allowances covered and general limitations.

    The RIT allowance is limited by law as to the types of moving 
expenses that can be covered. The law authorizes reimbursement of 
additional income taxes resulting from certain moving expenses furnished 
in kind or for which reimbursement or an allowance is provided to the 
transferred employee by the Government. However, such moving expenses 
are covered by the RIT allowance only to the extent that they are 
actually paid or incurred, and are not allowable as a moving expense 
deduction for tax purposes. The types of expenses or allowances listed 
in paragraphs (a) through (i) of this section, are covered by the RIT 
allowance within the limitations discussed.
    (a) En route travel. Travel (including per diem) and transportation 
expenses of the transferred employee and immediate family for en route 
travel from the old official station to the new official station. (See 
part 302-2.)
    (b) Household goods shipment. Transportation (including temporary 
storage) expenses for movement of household goods from the old official 
station to the new official station. (See part 302-8.)
    (c) Nontemporary storage expenses. Allowable expenses for 
nontemporary storage of household goods belonging to an employee 
transferred on or after November 14, 1983, through October 11, 1984, to 
an isolated location in the continental United States. (See Sec. 302-
9.1.) Nontemporary storage expenses are not covered by the RIT allowance 
for transfers on or after October 12, 1984. (See Sec. 302-11.4(c).)
    (d) Mobile home movement. Expenses for the movement of a mobile home 
for use as a residence when movement is authorized instead of shipment 
and temporary storage of household goods. (See part 302-7.)
    (e) Househunting trip. Travel (including per diem) and 
transportation expenses of the employee and spouse for one round trip to 
the new official station to seek permanent residence quarters. (See part 
302-4.)
    (f) Temporary quarters. Subsistence expenses of the employee and 
immediate family during occupancy of temporary quarters. (See part 302-
5.)
    (g) Real estate expenses. Allowable expenses for the sale of the 
residence (or expenses of settlement of an unexpired lease) at the old 
official station and for purchase of a home at the new official station 
for which reimbursement is received by the employee. (See part 302-6.)
    (h) Miscellaneous expense allowance. A miscellaneous expense 
allowance for the purpose of defraying certain expenses associated with 
discontinuing a residence at one location and establishing a residence 
at the new location in connection with an authorized or approved 
permanent change of station. (See part 302-3.)
    (i) Relocation services. Payments, or portions thereof, made to a 
relocation service company for services provided to a transferred 
employee (see part 302-12), subject to the conditions stated in this 
paragraph and within the general limitations of this section applicable 
to other covered expenses.

[[Page 176]]

    (1) For employees transferred on or after November 14, 1983, through 
October 11, 1984. The amount of a broker's fee or real estate 
commission, or other real estate sales transaction expenses which 
normally are reimbursable to the employee under Sec. 302-6.2 but have 
been paid by a relocation service company incident to an assigned sale 
from the employee, provided that such payments constitute income to the 
employee. For the purposes of this regulation, an assigned sale occurs 
when an employee obtains a binding agreement for the sale of his/her 
residence and assigns the inherent rights and obligations of that 
agreement to a relocation company that is providing services under 
contract with the employing agency. For example, if the employee incurs 
an obligation to pay a specified broker's fee or real estate commission 
under the terms of the sales agreement, this obligation along with the 
sales agreement is assigned to the relocation company and may, upon 
payment of the obligation by the relocation company, constitute income 
to the employee. (See Sec. 302-12.7 entitled ``Income tax consequences 
of using relocation companies.'')
    (2) For employees transferred on or after October 12, 1984. Expenses 
paid by a relocation company providing relocation services to the 
transferred employee pursuant to a contract with the employing agency to 
the extent such payments constitute income to the employee. (See 
Sec. 302-12.7.)
    Note: See reference shown in parentheses for reimbursement 
provisions for each allowance listed in paragraphs (a) through (i) of 
this section. See section 217 of the Internal Revenue Code (IRC) and 
Internal Revenue Service (IRS) Publication 521 entitled ``Moving 
Expenses'' and appropriate State and local tax authority publications 
for additional information on the taxability of moving expense 
reimbursements and the allowable tax deductions for moving expenses.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-11.4  Exclusions from coverage.

    The provisions of this part are not applicable to the following:
    (a) Any tax liability that may result from payments by the 
Government to relocation companies on behalf of employees transferred on 
or after November 14, 1983, through October 11, 1984, other than the 
payments for those expenses specified in Sec. 302-11.3(i)(1).
    (b) Any tax liability incurred for local income taxes other than 
city income tax as a result of moving expense reimbursements for 
employees transferred on or after November 14, 1983, through October 11, 
1984. (See definition in Sec. 302-11.5(b).)
    (c) Any tax liability resulting from reimbursed expenses for any 
nontemporary storage of household goods except as specifically provided 
for in Sec. 302-11.3(c).
    (d) Any tax liability resulting from paid or reimbursed expenses for 
shipment of a privately owned automobile.
    (e) Any tax liability resulting from an excess of reimbursed amounts 
over the actual expense paid or incurred. For instance, if an employee's 
reimbursement for the movement of household goods is based on the 
commuted rate schedule and his/her actual moving expenses are less than 
the reimbursement, the tax liability resulting from the difference is 
not covered by the RIT allowance. (See Sec. 302-11.8(c)(2)(i).)
    (f) Any tax liability resulting from an employee's decision not to 
deduct moving expenses for which a tax deduction is allowable under the 
Internal Revenue Code or appropriate State and local tax codes. (See 
Secs. 302-11.8(b)(1) and 302-11.8(c)(2).)
    (g) Any tax liability resulting from the payment of recruitment, 
retention, or relocation bonuses authorized by the Office of Personnel 
Management pursuant to 5 U.S.C. 5753 and 5754, or any other provisions 
which allow relocation payments that are not reimbursements for travel, 
transportation, and other expenses incurred in relocation.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23658, May 
23, 1991; FTR Amdt. 26, 57 FR 28636, June 26, 1992]



Sec. 302-11.5  Definitions and discussion of terms.

    For purposes of this part, the following definitions will apply:
    (a) State income tax. A tax, imposed by a State tax authority, that 
is deductible for Federal income tax purposes as a State income tax 
under section 164(a)(3) of the IRC. ``State''

[[Page 177]]

means any one of the several States of the United States and the 
District of Columbia.
    (b) Local income tax. A tax, imposed by a recognized city or county 
tax authority, that is deductible for Federal income tax purposes as a 
local (city or county) income tax under section 164(a)(3) of the IRC; 
except, that for employees transferred on or after November 14, 1983, 
through October 11, 1984, local income tax shall be construed to mean 
only city income tax. For purposes of this regulation:
    (1) City means any unit of general local government which is 
classified as a municipality by the Bureau of the Census, or which is a 
town or township that in the determination of the Secretary of the 
Treasury possesses powers and performs functions comparable to those 
associated with municipalities, is closely settled, and contains within 
its boundaries no incorporated places as defined by the Bureau of the 
Census (31 CFR 215.2(b)(1)).
    (2) County means any unit of local general government which is 
classified as a county by the Bureau of the Census (31 CFR 215.2(e)).
    (c) Covered moving expense reimbursements or covered reimbursements. 
As used herein, these terms include those moving expenses listed in 
Sec. 302-11.3 as being covered by the RIT allowance and which may be 
furnished in kind, or for which reimbursement or an allowance is 
provided by the Government.
    (d) Covered taxable reimbursements. Covered moving expense 
reimbursements minus the tax deductions allowable under the IRC and IRS 
regulations for moving expenses. (See determination in Sec. 302-
11.8(c).)
    (e) Year 1 or reimbursement year. The calendar year in which 
reimbursement or payment for moving expenses is made to, or for, the 
employee under the provisions of this part. All or part of these 
reimbursements (see Sec. 302-11.6) are reported to the IRS as income 
(wages, salary, or other compensation) to the employee for that tax year 
under the provisions of the IRC and IRS regulations, and are subject to 
Federal tax withholding. The withholding tax allowance (WTA) (see 
paragraph (f)(1) of this section) is calculated in Year 1, to cover the 
employee's Federal tax withholding obligations each time covered moving 
expense reimbursements are made that result in a Federal tax withholding 
obligation. For purposes of this part, an advance of funds for any of 
the covered moving expenses is not considered to be a reimbursement or a 
payment until the travel voucher settlement for such expenses takes 
place. If an employee's reimbursement for moving expenses is spread over 
more than one year, he/she will have more than one Year 1.
    (f) Year 2. The calendar year in which a claim for the RIT allowance 
is paid.
    (1) Generally, Year 2 will be the calendar year immediately 
following Year 1 and in which the employee files a tax return reflecting 
his/her tax liability for income received in Year 1. However, there may 
be instances where the employee's claims submission and/or payment of 
the RIT allowance is delayed beyond the calendar year immediately 
following Year 1. (Year 1 will always be the calendar year that 
reimbursements are received; see paragraph (e) of this section.) Year 2 
will be the calendar year in which the RIT allowance is actually paid.
    (2) The RIT allowance is calculated in Year 2 and paid to cover the 
additional tax liability (resulting from moving expense reimbursements 
received in Year 1) not covered by the WTA paid in Year 1. If an 
employee's covered taxable reimbursements are spread over more than one 
year, he/she will have more than one Year 2.
    (g) Federal withholding tax rate (FWTR). The tax rate applied to 
incremental income to determine the amount to be withheld for Federal 
income tax from salary or other compensation such as moving expense 
reimbursements. Because moving expense reimbursements constitute 
supplemental wages for Federal income tax purposes, the 20 percent flat 
rate of withholding is generally applicable to such reimbursements. (See 
Sec. 302-11.7(c).) Agencies should refer to the Treasury Financial 
Manual, TFM 3-5000, and applicable IRS regulations for complete and up-
to-date information on this subject.
    (h) Earned income. For purposes of the RIT allowance, ``earned 
income'' shall include only the gross compensation

[[Page 178]]

(salary, wages, or other compensation such as reimbursement for moving 
expenses and the related WTA (see paragraph (n) of this section) and any 
RIT allowance (see paragraph (m) of this section) paid for moving 
expense reimbursement in a prior year) that is reported as income on IRS 
Form W-2 for the employee (employee and spouse, if filing jointly), and 
if applicable, the net earnings (or loss) for self-employment income 
shown on Schedule SE of the IRS Form 1040. Earned income may be from 
more than one source. (See Sec. 302-11.8(d).)
    (i) Marginal tax rate (MTR). The tax rate (for example, 33 percent) 
applicable to a specific increment of income. The Federal, Puerto Rico, 
and State marginal tax rates to be used in calculating the RIT allowance 
are provided in appendices A through D of this part. (See Sec. 302-
11.8(e)(3) of this part for instructions on local marginal tax rate 
determinations.)
    (j) Combined marginal tax rate (CMTR). A single rate determined by 
combining the applicable marginal tax rates for Federal (or Puerto Rico, 
when applicable), State, and local income taxes, using formulas provided 
in Sec. 302-11.8(e)(5).
    (k) Gross-up. Payment for the estimated additional income tax 
liability incurred by an employee as a result of reimbursements or 
payments by the Government for the covered moving expenses listed in 
Sec. 302-11.3.
    (l) Gross-up formulas. The formulas used to determine the amount of 
the gross-up for the WTA and the RIT allowance. The gross-up formulas 
used herein compensate the employee for the initial tax, the tax on tax, 
etc. Note that the WTA gross-up formula in Sec. 302-11.7(d) is different 
than the RIT gross-up formula prescribed in Sec. 302-11.8(f).
    (m) RIT allowance. The amount of payment computed and paid in Year 2 
to cover substantially all of the estimated additional tax liability 
incurred as a result of the covered moving expense reimbursements 
received in Year 1.
    (n) Withholding tax allowance (WTA). The withholding tax allowance 
(WTA), paid in Year 1, covers the employee's Federal income tax 
withholding liability on covered taxable reimbursements received in Year 
1. The amount is computed by applying the withholding gross-up formula 
prescribed in Sec. 302-11.7(d) (using the Federal withholding tax rate) 
each time that a Federal withholding obligation is incurred on covered 
moving expense reimbursements received in Year 1. Grossing-up the 
Federal withholding amount protects the employee from using part of his/
her moving expense reimbursement to pay Federal withholding taxes. (See 
Sec. 302-11.7.)
    (o) State gross-up. Payment for the estimated additional State 
income tax liability incurred by an employee as a result of 
reimbursements or payments by the Government for the covered moving 
expenses listed in Sec. 302-11.3 that are deductible for Federal income 
tax but not for State income tax purposes.
    (p) State gross-up formula. The formula prescribed in Sec. 302-
11.8(f)(3) to be used in determining the amount to be included in the 
RIT allowance to compensate an employee for the additional State income 
tax incurred in States that do not allow the deduction of moving 
expenses.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 14, 56 FR 9290, Mar. 
6, 1991; FTR Amdt. 26, 57 FR 28636, June 26, 1992; FTR Amdt. 30, 58 FR 
15437, Mar. 23, 1993; FTR Amdt. 32, 58 FR 58244, Oct. 29, 1993]



Sec. 302-11.6  Procedures in general.

    (a) This regulation sets forth procedures for the computation and 
payment of the RIT allowance and defines agency and employee 
responsibilities. This part does not require changes to those internal 
fiscal procedures established by the individual agencies pursuant to IRS 
regulations, or the Treasury Financial Manual, provided that the intent 
of the statute authorizing the RIT allowance and this part are not 
disturbed.
    (b) The total amount reimbursed or paid to the employee, or on his/
her behalf, for travel, transportation, and other relocation expenses 
and allowances is includable in the employee's gross income pursuant to 
the IRC and certain State or local government tax codes. Some moving 
expenses for which reimbursements are received may be deducted from 
income by the employee

[[Page 179]]

as moving expense deductions, subject to certain limitations prescribed 
by the IRS or pertinent State or local tax authorities. Reimbursements 
for nondeductible moving expenses are subject to income tax. (See IRS 
Publication 521 entitled ``Moving Expenses'' and the appropriate State 
and local tax codes for detailed information.)
    (c) Usually, if the employee is reimbursed for nondeductible moving 
expenses, the amount of these reimbursements is subject to withholding 
of Federal income tax in accordance with IRS regulations at the time of 
reimbursement. Under existing fiscal procedures, the amount of the 
employee's withholding obligation is usually deducted either from 
reimbursements for the moving expenses at the time of reimbursement or 
from the employee's salary. (See Treasury Financial Manual.)
    (d) Payment of a WTA established herein will offset deductions for 
the Federal income tax withholding on moving expense reimbursements, and 
on the WTA itself, from the employee's moving expense reimbursements or 
from salary.
    (e) The total amount of the RIT allowance can be computed after the 
end of Year 1 as soon as the earned income level, income tax filing 
status, total covered taxable reimbursements, and the applicable 
marginal tax rates can be determined. Employee claims for the RIT 
allowance should be submitted in accordance with this part and the 
employing agency's procedures.
    (f) Procedures are prescribed in Secs. 302-11.7 and 302-11.8 for 
computation and payment of the WTA and the RIT allowance. These 
procedures are built on existing fiscal procedures and IRS regulations 
regarding reporting of employee income from reimbursements and 
withholding of taxes on supplemental wages.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-11.7  Procedures for determining the WTA in Year 1.

    (a) General rules. The WTA is designed to cover only the employee's 
withholding tax obligation for Federal income taxes on income resulting 
from covered moving expense reimbursements. (See definition in Sec. 302-
11.5(c).) Other withholding tax obligations, if any, such as for social 
security taxes or for State and/or local income taxes on income 
resulting from moving expense reimbursements shall not be included in 
the calculation of the WTA payment. The amount of the WTA is equal to 
the Federal income tax withholding obligation incurred by the employee 
on covered moving expense reimbursements (which are not offset by 
deductible moving expenses) and on the WTA itself. Each time covered 
moving expense reimbursements are paid to or on behalf of the employee, 
the WTA shall be calculated, accounted for, and reported as provided in 
paragraphs (b) through (g) of this section.
    (b) Determination of amount of reimbursement subject to withholding. 
Under IRS regulations, income resulting from reimbursements for 
nondeductible moving expenses is subject to withholding of Federal 
income taxes. (See IRS Publication 521, ``Moving Expenses.'') There are 
some moving expenses which may be reimbursed but are not covered taxable 
reimbursements (see definition in Sec. 302-11.5(d)) for purposes of the 
WTA and RIT allowance calculations, such as nontemporary storage of 
household goods. (See exclusions in Sec. 302-11.4.) Therefore, the 
actual amount of the covered taxable reimbursements may be different 
than the amount of nondeductible moving expenses subject to Federal 
income tax withholding. The difference in these amounts should not be 
substantial; therefore, the amount of nondeductible moving expenses 
subject to Federal income tax withholding, as determined by the agency 
pursuant to IRS regulations, may be used in calculating the WTA. (Note 
that the RIT calculation procedure in Sec. 302-11.8 requires 
determination of covered taxable reimbursements.)
    (c) Determination of Federal withholding tax rate (FWTR). Moving 
expense reimbursements constitute supplemental wages for Federal income 
tax purposes. Therefore, an agency must withhold at the withholding rate 
applicable to supplemental wages. Currently, the supplemental wages 
withholding rate is 28 percent. The supplemental wages withholding rate 
should be used in calculating the WTA unless

[[Page 180]]

under an agency's withholding procedures a different withholding rate is 
used pursuant to IRS tax regulations. In such cases, the applicable 
withholding rate shall be substituted for the supplemental wages 
withholding rate in the calculation shown in paragraph (d) of this 
section.
    (d) Calculation of the WTA. The WTA is calculated by substituting 
the amounts determined in paragraphs (b) and (c) of this section into 
the following WTA gross-up formula:

    Formula:
    [GRAPHIC] [TIFF OMITTED] TR10MR97.022
    
    Where:
    Y = WTA
    X = FWTR (generally, 28 percent)
    N = nondeductible moving expenses/covered taxable reimbursements
    Example:
    If:
    X = 28 percent
    N = $20,000
    Then:
    [GRAPHIC] [TIFF OMITTED] TR10MR97.023
    
    Y = .3889($20,000)
    Y = $7778.00

    (e) WTA payment and employee agreement for repayment. (1) The WTA 
may be calculated several times within Year 1 if reimbursements for 
moving expenses are made on more than one travel voucher. Each time an 
employee is reimbursed for moving expenses which are subject to Federal 
tax withholding in accordance with the IRS regulations, the WTA will be 
calculated and paid unless the employee fails to comply with the 
requirements in paragraph (e)(2) of this section.
    (2) The employee shall be required to agree in writing to repay any 
excess amount paid to him/her in Year 1 (see Secs. 302-11.8(f)(5) and 
302-11.9(b)(3)), and submit the required certified tax information and 
claim for his/her RIT allowance within a reasonable length of time (as 
determined by the agency) after the close of Year 1. Failure of the 
employee to comply with this requirement will preclude the agency's 
payment of the WTA. The entire WTA will be considered an excess payment 
if the RIT allowance claim is not submitted in a timely manner to settle 
the RIT allowance account.
    (f) Determination of employee's withholding tax on WTA. Since the 
amount of the WTA is considered income to the employee, it is subject to 
the same tax withholding requirements as all other moving expense 
reimbursements. (See Treasury Financial Manual, Section 4080, Moving 
Expense Reimbursements, for withholding requirements.)
    (g) End of year reporting. At the end of the year, agencies 
generally are required to issue IRS Form(s) W-2 for each employee 
showing total gross compensation (including moving expense 
reimbursements) and the applicable amount of Federal taxes withheld. For 
tax reporting purposes, the WTA is to be treated as a moving expense 
reimbursement. The total amount of the employee's WTA's paid during the 
year as well as the amount of moving expense reimbursements should be 
included as income on the employee's Form W-2. The Federal tax 
withholding amount applicable to the moving expense reimbursements and 
the WTA should also be included on the employee's Form W-2. The amount 
of the WTA's also will be furnished to the employee along with the 
amount of moving expense reimbursements on IRS Form 4782 or another 
itemized listing provided for the employee's use in preparing his/her 
tax return (see IRS regulations for further guidance) and in claiming 
the RIT allowance as provided in Sec. 302-11.8.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 14, 56 FR 9290, Mar. 
6, 1991; FTR Amdt. 58, 62 FR 10709, Mar. 10, 1997]



Sec. 302-11.8  Rules and procedures for determining the RIT allowance in Year 2.

    (a) Summary/overview of procedures. The RIT allowance will be 
calculated and claimed in Year 2. This can be accomplished as soon as 
the employee can determine earned income (as defined herein), income tax 
filing status, covered taxable reimbursements for Year 1, and the 
applicable marginal tax rates. The RIT allowance is then calculated 
using the gross-up formula under procedures prescribed herein. Since the 
RIT allowance is considered

[[Page 181]]

income, appropriate withholding taxes on the RIT allowance are deducted 
and the balance constitutes the net payment to the employee. Rules, 
procedures, and the prescribed tax tables for these calculations are 
provided in paragraphs (b) through (g) of this section, and in 
appendices A, B, and C of this part.
    (b) General rules and assumptions. (1) The procedures prescribed 
herein for calculations and payment of the RIT allowance are based on 
certain assumptions jointly developed by GSA and IRS, and tax tables 
developed by IRS. This approach avoids a potentially controversial and 
administratively burdensome procedure requiring the employee to furnish 
extensive documentation, such as certified copies of actual tax returns 
and reconstructed returns, in support of a claim for a RIT allowance 
payment. Specifically, the following assumptions have been made:
    (i) The employee will claim allowable moving expense deductions for 
the same tax year in which the corresponding moving expense 
reimbursements are included in income;
    (ii) Changes to the IRC, applicable to the 1987 and subsequent tax 
years, require that allowable moving expense deductions must be taken as 
an itemized deduction from gross income rather than as an adjustment to 
gross income as in previous tax years. It is assumed that employees will 
receive the benefit of allowable moving expense deductions to offset 
income either by itemizing their moving expense deductions or through 
the increased standard deductions.
    (iii) Prior to the Tax Reform Act of 1986, it was assumed that the 
employee's (and spouse's, if a joint return is filed) earned income, 
filing status, and CMTR determined for Year 1 (and used in determining 
the RIT allowance in Year 2) would remain the same or would not be 
substantially different in the second and subsequent tax years. However, 
the Tax Reform Act of 1986 substantially changed the Federal tax 
structure making it necessary to compute a separate CMTR for Year 1 and 
for Year 2. (See paragraph (e) of this section.) The formula for 
calculating the RIT allowance to be paid in 1988 and subsequent years is 
shown in paragraph (f) of this section. It is assumed that within the 
accuracy of the calculation, the State and local tax rates for Year 1 
and Year 2 will remain the same or will not be substantially different. 
Therefore, the State and local tax rates for Year 1 shall be used in 
calculating the CMTR for Year 2.
    (2) The prescribed procedures, which yield an estimate of an 
employee's additional tax liability due to moving expense 
reimbursements, are to be used uniformly. They are not to be adjusted to 
accommodate an employee's unique circumstance which may differ from the 
assumed circumstances stated in paragraph (b)(1) of this section.
    (3) An adjustment of the RIT allowance paid in Year 2 for the 
covered taxable reimbursements received in Year 1 is required if the tax 
information certified to on the RIT allowance claim is different than 
that shown on the actual Federal tax return filed with IRS for Year 1 or 
changed for any reason after filing of the tax return, so as to affect 
the CMTR's used in the RIT allowance calculation. (See Sec. 302-11.10 
for claims procedures.)
    (c) Determination of covered taxable reimbursements. (1) Generally, 
the amount of the covered taxable reimbursements is the difference 
between (i) the amount of covered moving expense reimbursements for the 
allowances listed in Sec. 302-11.3 that was included in the employee's 
income in Year 1, and (ii) the maximum amount of allowable moving 
expenses that may be claimed as a moving expense deduction by the 
employee on his/her Federal tax return under IRS tax regulations to 
offset the income resulting from moving expense reimbursements for Year 
1. The covered taxable reimbursements will be determined as if the 
employee had itemized and deducted all allowable moving expense 
deductions. (See assumption made in paragraph (b)(1)(ii) of this 
section.) If the employee is precluded from claiming moving expense 
deductions because he/she does not meet IRS requirements for the 
distance test, then the amount of covered taxable reimbursements is the 
same as the amount of covered moving expense reimbursements. (See 
Sec. 302-11.5(d).)
    (2) For purposes of calculating the RIT allowance, the following 
special

[[Page 182]]

rules apply to the determination of moving expense deductions to offset 
moving expense reimbursements reported as income:
    (i) The total amount of reimbursement (which was reported as income) 
for the expenses of en route travel for the employee and family (see 
Sec. 302-11.3(a)) and transportation (including up to 30 days temporary 
storage) of household goods (see Sec. 302-11.3(b)) to the new official 
station shall be used as a moving expense deduction. (See also Sec. 302-
11.4 (e) and (f).)
    (ii) The total amount of reimbursement for a househunting trip, 
temporary quarters (up to 30 days at new station) and real estate 
transaction expenses (see Sec. 302-11.3 (e), (f), (g), and (i)), up to 
the maximum allowable deduction under IRS tax regulations, shall be used 
as a moving expense deduction. For example, an employee and spouse 
filing a joint return and residing in the same household at the end of 
the tax year may deduct up to $3,000 for these expenses. (No more than 
$1,500 of the $3,000 may be claimed for a househunting trip and 
temporary quarters expenses combined.) If the employee was reimbursed 
$1,350 for a househunting trip and temporary quarters expenses and 
$9,000 for real estate expenses, the moving expense deductions would be 
$1,350 for the househunting trip and temporary quarters expenses and 
$1,650 for real estate expenses. If the employee's reimbursement was 
$1,850 for the househunting trip and temporary quarters expenses and 
$9,000 for real estate expenses, the moving expense deductions would be 
$1,500 for the househunting trip and temporary quarters expenses and 
$1,500 for real estate expenses. If the employee had no reimbursement 
for a househunting trip and temporary quarters, the full $3,000 would be 
applied to the $9,000 reimbursement for real estate expenses. (See IRS 
Publication 521, ``Moving Expenses,'' for these and other maximums which 
vary by situation and filing status.)
    (3) Procedures and examples are provided herein as if all moving 
expense reimbursements are received in one year with all moving expense 
deductions applied in that same year to arrive at the covered taxable 
reimbursements. However, when reimbursements span more than one year, 
the amount of covered taxable reimbursements must be determined 
separately for each reimbursement year (Year 1). The maximum moving 
expense deductions apply to the entire move. Under IRS tax regulations, 
the employee has some discretion as to when he/she claims these 
deductions (e.g., in the year of the move when the expense was paid or 
in the year of reimbusement, if these actions do not occur in the same 
year). However, for purposes of the RIT allowance procedures, the moving 
expense deductions will be applied in the year that the corresponding 
reimbursement is made. For example, if an employee incurred and was 
reimbursed $1,000 for a househunting trip and temporary quarters in 1989 
and an additional $1,000 for temporary quarters in 1990, this employee, 
according to his/her particular situation and tax filing status, may 
deduct $1,500 of these expenses in moving expense deductions. In 
calculating the RIT allowance for 1989, $1,000 of the $1,500 deduction 
is used to offset the $1,000 reimbursement in 1989 resulting in zero 
covered taxable reimbursements for the househunting trip and temporary 
quarters for 1989. The remaining $500 (balance of the $1,500 not used in 
determining covered taxable reimbursements for 1989) will be used to 
offset the $1,000 temporary quarters reimbursement in 1990 (second Year 
1), leaving $500 of the temporary quarters reimbursement as a covered 
taxable reimbursement for 1990.
    (4) Although the WTA amount is included in income (see Sec. 302-
11.7), it shall not be included in the amount of covered taxable 
reimbursements. Under the procedures and formulas established herein, 
the proper amount of the RIT allowance is calculated using the RIT 
gross-up formula with the WTA and any prior RIT allowance payments 
excluded from covered taxable reimbursements.
    (5) Agencies are cautioned that there may be moving expenses 
reimbursed to the employee that are not covered by the RIT allowance. 
(See exclusions in Sec. 302-11.4; also see discussion in Sec. 302-11.7 
regarding covered taxable reimbursements versus nondeductible expenses.)

[[Page 183]]

    (d) Determination of income level and filing status. In order to 
determine the CMTR's needed to calculate the RIT allowance, the employee 
must determine the appropriate amount of earned income (as prescribed 
herein) that was or will be reported on his/her Federal tax return for 
the tax year in which the covered taxable reimbursements were received 
(Year 1). Such amount will also include the spouse's earned income if a 
joint filing status is claimed. For purposes of this regulation, 
appropriate earned income shall include only the amount of gross 
compensation reported on IRS Form(s) W-2, and, if applicable, the net 
earnings (or loss) from self-employment income as shown on Schedule SE 
of IRS Form 1040. (See Sec. 302-11.5(h).) (Note that moving expense 
reimbursements including the WTA amounts and any RIT allowance paid for 
a prior Year 1 are to be included in earned income and should be shown 
as income on the Form W-2; if they are not, other appropriate 
documentation shall be furnished by the agency.) (See Sec. 302-11.7(g).) 
The amount of earned income as determined under this paragraph and the 
tax filing status (for example, from lines 1 through 5 on the 1987 IRS 
Form 1040) shall be contained in a certified statement on, or attached 
to, the voucher claiming the RIT allowance. (See Sec. 302-11.10.) If a 
joint filing status is claimed and the spouse's earned income is 
included, the spouse must sign the certified statement. If the spouse 
does not sign the statement, earned income will include only the 
employee's earned income and the RIT allowance will be calculated on 
that basis. This condition will not apply if an employee is allowed, 
under IRS rules, to file a joint return as a surviving spouse.
    (e) Determination of the CMTR's. The gross-up formula used to 
calculate the RIT allowance in paragraph (f) of this section, requires 
the use of two CMTR's--one for Year 1 in which reimbursements were 
received and the other for Year 2 in which the RIT allowance is paid. 
CMTR's are single tax rates calculated to represent the Federal, State, 
and/or local income tax rates applicable to the earned income determined 
for Year 1. (See paragraph (d) of this section.) The CMTR's will be 
determined as follows:
    (1) Federal marginal tax rates. The Federal marginal tax rates for 
Year 1 and Year 2 are determined by using the income level and filing 
status determined under paragraph (d) of this section and contained in 
the certified statement by the employee (or employee and spouse) on the 
RIT allowance claim, and applying the prescribed Federal tax tables 
contained in appendices A and C of this part. For example, if the income 
level for the 1989 tax year (Year 1) was $84,100 for a married employee 
filing a Federal joint return, the Federal marginal tax rate would be 33 
percent for Year 1 (1989) (see appendix A of this part) and 28 percent 
for Year 2 (1990) (see appendix C of this part). These rates would be 
used regardless of how much of the $84,100 was attributable to 
reimbursement for the employee's relocation expenses.
    Note: These marginal rates are different from the withholding tax 
rate used for WTA.

If the employee incurs only Federal income tax (i.e., there are no State 
or local taxes), the Federal marginal tax rates determined from 
appendices A and C of this part are the CMTR's to be used in the RIT 
gross-up formula provided in Sec. 302-11.8(f). In such cases, the 
provisions of paragraphs (e) (2) and (3) of this section do not apply.
    (2) State marginal tax rate. (i) If the employee incurs an 
additional State income tax (see definition in Sec. 302-11.5(a)) 
liability as a result of moving expense reimbursements, the appropriate 
State tax table in appendix B of this part is to be used to determine 
the applicable State marginal tax rate that will be substituted into the 
formula for determining the CMTR for both Year 1 and Year 2. The 
appropriate State tax table will be the one that corresponds to the tax 
year in which the reimbursements are paid to the employee (Year 1). The 
income level determined in paragraph (d) of this section for Federal 
taxes shall be used to identify the appropriate income bracket in the 
State tax table. The applicable State marginal tax rate is obtained from 
the selected income bracket column for the State where the employee is 
required to pay State income tax on moving expense reimbursements. The 
tax rates

[[Page 184]]

shown in the table apply to all employees regardless of their filing 
status, except where a separate rate is shown for a single filing 
status.
    (ii) The lowest income bracket shown in the State tax tables in 
appendix B of this part is $20,000-$24,999. In cases where the 
employee's (employee's and spouse's, if filing jointly) earned income as 
determined under paragraph (d) of this section is less than this income 
bracket, an appropriate State marginal tax rate shall be established by 
the employing agency from the applicable State tax code or regulations 
issued pursuant thereto. Such State marginal tax rate shall be 
representative of the earned income level in question but in no case 
more than the marginal tax rate established in appendix B of this part 
for the $20,000-$24,999 income bracket for the particular State in which 
an additional tax obligation has been incurred.
    (iii) The prescribed State marginal tax rates generally are 
expressed as a percent of taxable income. However, if the applicable 
State marginal tax rate is stated as a percentage of the Federal income 
tax liability, the State tax rate must be converted to a percent of 
taxable income to be used in the CMTR formulas in paragraph (e)(5) of 
this section. This is accomplished by multiplying the applicable Federal 
tax rate for Year 1 by the applicable State tax rate. For example, if 
the Federal tax rate is 33 percent for Year 1 and the State tax rate is 
25 percent of the Federal income tax liability, the State tax rate 
stated as a percent of taxable income would be 8.25 percent. The State 
tax rate thus determined for Year 1 will be used in determining the CMTR 
for both Year 1 and Year 2.
    (iv) An employee may incur a State income tax liability on moving 
expense reimbursements in more than one State at the same or different 
marginal tax rates (i.e., double taxation). For example, an employee may 
incur taxes on moving expense reimbursements in one State because of 
residency in that State, and in another State because that particular 
State taxes income earned within its jurisdiction irrespective of 
whether the employee is a resident. In such cases, a single State 
marginal tax rate must be determined for use in the CMTR formulas in 
paragraph (e)(5) of this section. The general rules in paragraph 
(e)(2)(iv) (A) through (C) of this section apply in determining the 
applicable single State marginal tax rate in such cases.
    (A) If two or more States impose an income tax on an employee's 
moving expense reimbursement, but no two States tax the same portion of 
the reimbursement, then the reimbursement is not subject to double 
taxation. In this situation, the average of the applicable State 
marginal tax rates, as determined under paragraphs (e)(2) (i) through 
(iii) of this section, shall be treated as being imposed on the entire 
reimbursement, and shall be used in the CMTR formula.
    (B) If two or more States impose an income tax on the moving expense 
reimbursement, and more than one State taxes the same portion of the 
reimbursement, but those States allow an adjustment or credit for income 
taxes paid to the other State(s), then the reimbursement is not subject 
to double taxation. In this situation, the highest of the applicable 
State marginal tax rates, as determined under paragraphs (e)(2) (i) 
through (iii) of this section, shall be used in the CMTR formula.
    (C) If two or more States impose an income tax on the moving expense 
reimbursement, and more than one State taxes the same portion of the 
reimbursement without allowing an adjustment or credit for income taxes 
paid to the other, then the reimbursement is subject to double taxation. 
In this situation, the sum of the applicable State marginal tax rates, 
as determined under paragraphs (e)(2) (i) through (iii) of this section, 
shall be used in the CMTR formula.
    (3) Local marginal tax rate. Because of the impracticality of 
establishing a single marginal tax rate table for local income taxes 
that could be applied uniformly on a nationwide basis, appropriate local 
marginal tax rates shall be determined as provided in paragraphs (e)(3) 
(i) through (iii) of this section.
    (i) If the employee incurs an additional local income tax (see 
definition Sec. 302-11.5(b)) liability as a result of moving expense 
reimbursements, he/she shall certify to such fact when

[[Page 185]]

claiming the RIT allowance (see certification statement in Sec. 302-
11.10) by specifying the name of the locality imposing the income tax 
and the applicable marginal tax rate determined from the actual marginal 
tax rate table or schedule prescribed by the taxing locality. The 
marginal tax rate shall be the one applicable to the taxable income 
portion of the amount of earned income determined under paragraph (d) of 
this section for the employee (and spouse, if filing jointly). The same 
tax rate shall be used in calculating the CMTR for both Year 1 and Year 
2. The employing agency shall establish procedures to determine whether 
the employee-certified local marginal tax rate is appropriate for the 
employee's income level and filing status and approve its use in the 
CMTR formulas. (See also Sec. 302-11.10(b)(2).)
    (ii) If the local marginal tax rate is stated as a percentage of 
Federal or State income tax liability, such rate must be converted to a 
percent of taxable income for use in the CMTR formulas. This is 
accomplished by multiplying the applicable Federal or State tax rate for 
Year 1 as determined in paragraph (e) (1) or (2) of this section by the 
applicable local tax rate. For example, if the State tax rate for Year 1 
is 6 percent and the local tax rate is 50 percent of State income tax 
liability, the local tax rate stated as a percentage of taxable income 
would be 3 percent. The local tax rate thus determined for Year 1 will 
be used in determining the CMTR for both Year 1 and Year 2.
    (iii) The situations described in paragraph (e)(2)(iv) of this 
section with respect to State income taxes may also be encountered with 
local income taxes. If such situations do occur, the rules prescribed 
for determining the single State marginal tax rate shall also be applied 
to determine the single local marginal tax rate for use in the CMTR 
formulas.
    (4) Marginal tax rates for the Commonwealth of Puerto Rico, the 
Commonwealth of the Northern Mariana Islands, and the U.S. possessions--
(i) The Commonwealth of Puerto Rico. A Federal employee who is relocated 
to or from a point, or between points, in the Commonwealth of Puerto 
Rico may be subject to income tax on the employee's salary (including 
moving expense reimbursements) by both the U.S. Government and the 
government of Puerto Rico. However, under the current law of Puerto 
Rico, such employee receives a credit on his/her Puerto Rico income tax 
for the amount of taxes paid to the U.S. Government. The rules in 
paragraphs (e)(4)(i) (A) through (C) apply in determining the marginal 
tax rate applicable for transfers to, from, or between points in Puerto 
Rico.
    (A) The applicable Puerto Rico marginal tax rate shall be determined 
by using the income level determined in paragraph (d) of this section 
for Federal taxes and the employee's filing status. The Puerto Rico 
marginal tax rate for Year 1 will be used in computing the CMTR for both 
Year 1 and Year 2. The Puerto Rico tax tables are contained in appendix 
D of this part.
    (B) If the applicable Puerto Rico marginal tax rate is higher than 
the applicable Federal marginal tax rate, then the total amount of taxes 
paid by the employee to both jurisdictions is equal to the employee's 
total income tax liability to the Commonwealth of Puerto Rico before any 
credit is given for taxes paid to the United States. The Federal 
marginal tax rate, therefore, is of no consequence and will be 
disregarded. In such cases, the formula in paragraph (e)(5)(iii) of this 
section will be used to compute the CMTR. The CMTR formula shall include 
only the Puerto Rico marginal tax rate, the State marginal tax rate as 
determined under paragraph (e)(2) of this section (when applicable), and 
the local marginal tax rate as determined under paragraph (e)(3) of this 
section. For purposes of applying the Puerto Rico CMTR formula in 
paragraph (e)(5)(iii) of this section, the State marginal tax rate will 
be applicable if both Puerto Rico and one or more of the States impose 
an income tax on the moving expense reimbursement, and more than one of 
these entities taxes the same portion of the reimbursement without 
allowing an adjustment or credit for income taxes paid to the other. In 
this situation, the S component of the CMTR formula will be the 
applicable State marginal tax rate as determined under paragraph (e)(2) 
of this section.

[[Page 186]]

    (C) If the applicable Puerto Rico marginal tax rate is equal to or 
lower than the applicable Federal marginal tax rate, then the total 
amount of taxes paid by the employee to both jurisdictions is equal to 
the employee's total Federal income tax liability. The Puerto Rico 
marginal tax rate, therefore, is of no consequence in such cases and 
will be disregarded. The CMTR will be computed using the formula in 
paragraphs (e)(5) (i) and (ii) of this section. This formula will 
include the Federal marginal tax rate as determined under paragraph 
(e)(1) of this section, the State marginal tax rate as determined under 
paragraph (e)(2) of this section (when applicable), and the local 
marginal tax rate as determined under paragraph (e)(3) of this section. 
The State marginal tax rate will be applicable if one or more States 
impose tax on the moving expense reimbursement.
    (ii) The Commonwealth of the Northern Mariana Islands and the U.S. 
possessions. A Federal employee who is relocated to or from a point, or 
between points, in the Commonwealth of the Northern Mariana Islands or 
the U.S. possessions (Guam, American Samoa, and the U.S. Virgin Islands) 
is subject to both Federal income tax and income tax assessed by the 
Commonwealth of the Northern Mariana Islands or the U.S. possession, as 
applicable. However, the income tax system and rates for the 
Commonwealth of the Northern Mariana Islands and for the U.S. 
possessions are identical to the U.S. Federal income tax system and 
rates. This constitutes a ``mirror tax'' system. A tax credit or 
exclusion is provided by one of the taxing jurisdictions (either the 
U.S., the Commonwealth of the Northern Mariana Islands, or the U.S. 
possession, as appropriate) to prevent double taxation. The marginal tax 
rate for the Commonwealth of the Northern Mariana Islands or the U.S. 
possession, therefore, is of no consequence since it is identical to the 
Federal marginal income tax rate and is completely offset by a 
corresponding credit or exclusion. Thus, the Commonwealth's or the 
possession's tax rate will not be factored into the CMTR formula. The 
CMTR will be computed as provided in paragraphs (e)(5) (i) and (ii) 
based solely on the Federal marginal tax rate; when applicable, the 
State(s) marginal tax rate; and the local marginal tax rate.
    (5) Calculation of the CMTR's. As stated above, the gross-up formula 
for calculating the RIT allowance requires the use of two CMTR's. 
However, the required CMTR's cannot be calculated by merely adding the 
Federal, State, and local marginal tax rates together because of the 
deductibility of State and local income taxes from income for Federal 
income tax purposes. The State tax tables prescribed in appendix B of 
this part are designed to use the same income amount as that determined 
for the Federal taxes, which reflects, among other things, State and 
local tax deductions. The formulas prescribed below for calculating the 
CMTR's are designed to adjust the State and local tax rates to 
compensate for their deductibility from income for Federal tax purposes.
    (i) Calculation of the CMTR for Year 1. The following formula shall 
be used to calculate the CMTR for Year 1.

CMTR Formula: X = F + (1 - F)S + (1 - F)L

Where:

    X = CMTR for Year 1
    F = Federal tax rate for Year 1
    S = State tax rate for Year 1
    L = Local tax rate for Year 1

    (A) Federal, State, and local taxes incurred. If the employee incurs 
Federal, State, and local income taxes on moving expense reimbursements, 
the CMTR formula may be solved as follows:

Example:

If:

    F=33 percent of income
    S=6 percent of income
    L=3 percent of income

Then:

    X=.33+(1.00-.33).06+(1.00-.33).03
    X=.3903

    (B) Federal and State income taxes only. If the employee incurs tax 
liability on moving expense reimbursements for Federal and State income 
taxes but none for local income tax, the value of ``L'' is zero and the 
CMTR formula may be solved as follows:

Example:

If:

    F=33 percent of income
    S=6 percent of income

[[Page 187]]

    L=Zero

Then:

    X=.33+(1.00-.33).06
    X=.3702

    (C) Federal and local income taxes only. If the employee incurs a 
tax liability on moving expense reimbursements for Federal and local 
income taxes but none for State income tax, the value of ``S'' is zero 
and the CMTR formula may be solved as follows:

Example:

If:

    F=33 percent of income
    S=Zero
    L=3 percent of income

Then:

    X=.33+(1.00-.33).03
    X=.3501

    (ii) Calculation of the CMTR for Year 2. The calculation of the CMTR 
for Year 2 is the same as described for Year 1, except that the Federal 
tax rate for Year 2 is used in place of the Federal tax rate for Year 1. 
State and local tax rates remain the same as for Year 1. The following 
formula shall be used to determine the CMTR for Year 2:

CMTR Formula: W=F+(1-F)S+(1-F)L

Where:

    W=CMTR for Year 2
    F=Federal tax rate for Year 2
    S=State tax rate for Year 1
    L=local tax rate for Year 1

    (iii) Calculation of CMTR's for Puerto Rico. The following formula 
shall be used to calculate the CMTR for transfers to, from, or between 
points in Puerto Rico. (This formula is different from the formulas 
provided in paragraphs (e)(5) (i) and (ii) of this section since the 
Federal marginal tax rate is disregarded.)

CMTR Formula: X = P + S + L

Where:

    X = CMTR for Year 1 and Year 2
    P = Puerto Rico tax rate for Year 1
    S = State tax rate for Year 1, when applicable (See Sec. 302-
11.8(e)(4)(i)(B).)
    L = Local tax rate for Year 1

    (f) Determination of the RIT allowance. The RIT allowance to cover 
the tax liability on additional income resulting from the covered 
taxable reimbursements received in Year 1 is calculated in Year 2 as 
provided below:
    (1) The RIT allowance is calculated by substituting the amount of 
covered taxable reimbursements for Year 1, the CMTR's for Year 1 and 
Year 2, and the total amount of the WTA's paid in Year 1 into the gross-
up formula as follows:

 
                         X                             1-X
    Z         =    ------------    (R)        -    -----------    (Y)
                        1-W                            1-W
 .......

Where:

    Z=RIT allowance payable in Year 2
    X=CMTR for Year 1
    W=CMTR for Year 2
    R=covered taxable reimbursements
    Y=total WTA's paid in Year 1

Example:

If:

    X=.3903
    W=.3448
    R=$21,800
    Y=$5,450

Then:
     

 
             .3903                             1.00-.3903
  Z=   -----------------   ($21,800)     -  ----------------   ($5,450)
           1.00-.3448                          1.00-.3448
 

    Z=.5957 ($21,800)-.9306 ($5,450)
    Z=$12,986.26-$5,071.77
    Z=$7,914.49

    (2) There may be instances when a WTA was not paid in Year 1 at the 
time moving expense reimbursements were made. In cases where there is no 
WTA to be deducted, the value of ``Y'' is zero and the formula stated in 
paragraph (f)(1) of this section for calculating the amount of the RIT 
allowance (Z) due the employee in Year 2 may be solved as shown in the 
following example:

Example:

If:

    X=.3903
    W=.3448
    R=$21,800
    Y=Zero

Then:

     

[[Page 188]]



 
                                     .3903
      Z             =      ------------------------       ($21,800)
                                  1.00-.3448
 ...........

    Z=.5957 ($21,800)
    Z=$12,986.26

    (3) Certain States do not allow the deduction of all or part of the 
covered moving expenses that are deductible for Federal income tax 
purposes. The State gross-up to cover the additional State income tax 
liability resulting from the covered moving expense reimbursements 
received in Year 1 that are deductible for Federal income tax purposes 
but not for State income tax purposes is calculated in Year 2 as 
follows:
    (i) The State gross-up is calculated by substituting the amount of 
covered moving expense reimbursements that are deductible for Federal 
income tax purposes but not for State income tax purposes, the Federal 
tax rate for Year 1, the State tax rate for Year 1, and the combined 
marginal tax rate for Year 2 into the State gross-up formula as follows:

Formula:


 
                                         S(1-F)
                              A = ------------------- N
                                          1-W
 

Where:

    A=State gross-up
    F=Federal tax rate for Year 1
    S=State tax rate for Year 1
    W=CMTR for Year 2
    N=covered moving expense reimbursements that are deductible for 
Federal income tax purposes but not for State income tax purposes

Example:

If:

    F=.33
    S=.06
    W=.3448
    N=$9,250

Then:


 
                                    .06(1-.33)
                              A = -------------  $9,250
                                     1-.3448
 

    A=.0614 ($9,250)
    A=$567.95

    (ii) Add the State gross-up to the RIT allowance amount as 
calculated using the formula in paragraph (f)(1) of this section. The 
result is the RIT allowance adjusted for those States that do not allow 
moving expense deductions.

Example:

RIT allowance payable in Year 1.............................   $7,914.49
Plus adjustment factor......................................     +567.95
 
                                                             -----------
    Total...................................................   $8,482.44
 

    (4) If the amount of the RIT allowance is greater than zero, it is 
payable to the employee on the travel voucher as a relocation or moving 
expense allowance. The RIT allowance amount is included in the 
employee's gross income for Year 2 and, therefore, subject to 
appropriate withholding taxes. (See net payment to employee in paragraph 
(g) of this section.) The RIT allowance amount will be reported on IRS 
Form W-2 for Year 2 (including applicable income tax withholding 
amounts) and on IRS Form 4782 for the employee's information.
    (5) If the calculation of the RIT allowance results in a negative 
amount, the employee is obligated to repay this amount as a debt due the 
Government. (See Secs. 302-11.7(e)(2) and 302-11.9(b).)
    (6) Any changes to the employee's income level or filing status for 
Year 1 that would affect the marginal tax rates (Federal, State, or 
local) used in calculating the RIT allowance must be reported to the 
agency by the employee as provided in Sec. 302-11.9(b)(2). (See also 
Sec. 302-11.10 for certified statement regarding these changes.)
    (g) Determination of the net payment due employee in Year 2. Since 
the amount of the RIT allowance is income to the employee in Year 2, it 
is subject to the same tax withholding requirements as all other moving 
expense reimbursements. Agencies should determine the appropriate 
amounts for withholding taxes under their internal tax withholding 
procedures. The amount of withholding taxes is deducted from the RIT 
allowance to arrive at the net payment to the employee.

[54 FR 20332, May 10, 1989; 54 FR 23563, June 1, 1989, as amended by FTR 
Amdt. 14, 56 FR 9290, Mar. 6, 1991; 56 FR 12816, Mar. 27, 1991; FTR 
Amdt. 26, 57 FR 28636, June 26, 1992; FTR Amdt. 30, 58 FR 15437, Mar. 
23, 1993; FTR Amdt. 37, 59 FR 27490, May 27, 1994; FTR Amdt. 84, 64 FR 
29164, May 28, 1999]

[[Page 189]]



Sec. 302-11.9  Responsibilities.

    (a) Agency. Finance offices will calculate the amount of the gross-
up for the WTA in Year 1 in accordance with procedures outlined herein 
and credit this amount to the employee at the time of reimbursement as 
provided in Sec. 302-11.7(e). The WTA will be reflected on the 
employee's Form W-2 for Year 1. The RIT allowance may be calculated in 
Year 2 either by the employee or by the agency finance office based on 
information provided by the employee on the voucher, as directed by the 
agency's implementing policies and procedures. In addition, agencies 
shall prescribe appropriate and necessary implementing procedures as 
provided elsewhere in this part.
    (b) Employee. (1) The employee is required to submit a claim for the 
RIT allowance and to file the tax information for Year 1 specified in 
Sec. 302-11.10 with his/her agency in Year 2, regardless of whether any 
additional reimbursement for the RIT allowance is owed the employee. 
(See Sec. 302-11.7(e) for employee agreement.)
    (2) If any action occurs (i.e., amended tax return, tax audit, etc.) 
that would change the information provided in Year 2 by the employee to 
his/her agency for use in calculating the RIT allowance due the employee 
for Year 1 taxes, this information must be provided by the employee to 
his/her agency under procedures prescribed by the agency. (See Sec. 302-
11.10.)
    (3) If the calculation of the RIT allowance results in a negative 
amount, the employee is obligated to repay this amount as a debt due the 
Government. (See Secs. 302-11.7(e)(2) and 302-11.8(f)(5).)

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 14, 56 FR 9292, Mar. 
6, 1991; FTR Amdt. 26, 57 FR 28636, June 26, 1992]



Sec. 302-11.10  Claims for payment and supporting documentation and verification.

    (a) Claims forms. Claims for payment of the RIT allowance shall be 
submitted by the employee in Year 2 on SF 1012 (Travel Voucher) or other 
authorized travel voucher form. When claiming payment for the RIT 
allowance, the employee shall furnish and certify to certain tax 
information that has been or will be shown on his/her actually prepared 
tax returns. The spouse must also sign statement if joint filing status 
is claimed and spouse's income is included on statement. This 
information shall be contained in a certified statement on, or attached 
to, the SF 1012 reading essentially as follows:

                           Certified Statement

    I certify that the following information, which is to be used in 
calculating the RIT allowance to which I am entitled, has been (or will 
be) shown on the income tax returns filed (or to be filed) by me (or by 
my spouse and me) with the applicable Federal, State, and local (specify 
which) tax authorities for the 19____ tax year.
--Gross compensation as shown on attached IRS Form(s) W-2 and, if 
applicable, net earnings (or loss) from self-employment income shown on 
attached Schedule SE (Form 1040):

------------------------------------------------------------------------
                                               Form(s) W-2   Schedule SE
------------------------------------------------------------------------
Employee....................................   $__________   $__________
Spouse (if filing jointly)\1\...............   $__________   $__________
    Total (Both columns)....................  ............   $__________
------------------------------------------------------------------------

--Filing status:________________________________________________________
(Specify one of the filing status items that was (or will be) claimed on 
IRS Form 1040.)
--Marginal tax rates from appendices A, B, and C of 41 CFR part 302-11 
and local tax tables derived under procedures prescribed in 41 CFR part 
302-11:

Federal for Year 1______________________________________________________

Federal for Year 2______________________________________________________

State (specify which):__________________________________________________

Local (specify which):__________________________________________________

    The above information is true and accurate to the best of my 
knowledge. I (we) agree to notify the appropriate agency official of any 
changes to the above (i.e., from amended tax returns, tax audit, etc.) 
so that appropriate adjustments to the RIT allowance can be made. The 
required supporting documents are attached. Additional documentation 
will be furnished if requested.
    I (we) further agree that if the 12-month service agreement required 
by 41 CFR 302-1.5 is violated, the total amount of the RIT allowance 
will become a debt due the United States Government and will be repaid 
according to agency procedures.

_______________________________________________________________________

Employee's signature

Date____________________________________________________________________

_______________________________________________________________________

Spouse's signature (if filing jointly)\1\

Date____________________________________________________________________

    \1\ If a joint filing status is claimed and spouse's income is 
included, the spouse must

[[Page 190]]

sign the statement. If the spouse does not sign the document, earned 
income will include only the employee's earned income as provided in 41 
CFR 302-11.8(d). This condition will not apply if an employee is 
allowed, under IRS rules, to file a joint return as a surviving spouse.

    (b) Supporting documentation/verification. The claim for the RIT 
allowance shall be supported by documentation attached to the voucher 
and by verification of State and local tax obligations as provided 
below:
    (1) Copies of the appropriate IRS Forms W-2 and, if applicable, the 
completed IRS Schedule SE (Form 1040) shall be attached to the voucher 
to substantiate the income amounts shown in the certified statement. 
Employee (and spouse, if filing jointly) must agree to provide 
additional documentation to verify income amounts, filing status, and 
State and local income tax obligations if requested by the agency.
    (2) In order to determine or verify whether a particular State or 
local tax authority imposes a tax on moving expense reimbursements, it 
is incumbent upon the appropriate agency officials to become familiar 
with the State and local tax laws that affect their transferring 
employees. In cases where the taxability of moving expense 
reimbursements is not clear, an agency may pay a RIT allowance which 
reflects only those State and local tax obligations that are clearly 
imposed under State and local tax law. Once the questionable State or 
local tax obligations are resolved, agencies may recompute the RIT 
allowance and make appropriate payment adjustments.
    (c) Fraudulent claims. A claim against the Government is forfeited 
if the claimant defrauds or attempts to defraud the Government in 
connection therewith (28 U.S.C. 2514). In addition, there are two 
criminal provisions under which severe penalties may be imposed on an 
employee who knowingly presents a false, fictitious, or fraudulent claim 
against the Government (18 U.S.C. 287 and 1001). The employee's claim 
for payment of the RIT allowance shall accurately reflect the facts 
involved in every instance so that any violation of these provisions 
will be avoided.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 84, 64 FR 29164, May 
28, 1999]



Sec. 302-11.11  Violation of service agreement.

    In the event the employee violates the terms of the service 
agreement required under Sec. 302-1.5, no part of the RIT allowance or 
the WTA will be paid, and any amounts paid prior to such violation shall 
be a debt due the Government until they are repaid by the employee.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 84, 64 FR 29164, May 
28, 1999]



Sec. 302-11.12  Advance of funds.

    No advance of funds is authorized in connection with the allowance 
provided in this part.

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]



Sec. 302-11.13  Source references.

    The following references or publications have been used as source 
material for this part.
    (a) Internal Revenue Code (IRC), section 164(a)(3) (26 U.S.C. 
164(a)(3)) pertaining to the deductibility of State and local income 
taxes, and section 217 (26 U.S.C. 217), pertaining to moving expenses.
    (b) Internal Revenue Service Publication 521, ``Moving Expenses.''
    (c) Internal Revenue Service, Circular E, ``Employer's Tax Guide.''
    (d) Department of the Treasury Financial Manual, TFM 3-5000.
    (e) 31 CFR 215.2 (5 U.S.C. 5516, 5517, and 5520).

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 26, 57 FR 28636, 
June 26, 1992]
         Appendix A to Part 302-11--Federal Tax Tables for RIT 
                               Allowance

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                             Years 1983/1984

    The following table is to be used to determine the Federal marginal 
tax rate for computation of the RIT allowance as prescribed in Sec. 302-
11.8(e)(1).

[[Page 191]]



--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
11..............................................................     $3,519     $4,692     $5,742     $7,845     $8,265    $10,356     $4,017     $5,220
12..............................................................      4,692      5,812      7,845      9,830     10,356     12,587      5,220      6,514
14..............................................................      5,812      8,010      9,830     11,979     12,587     17,415      6,514      8,215
15..............................................................      8,010     10,102        N/A        N/A        N/A        N/A        N/A        N/A
16..............................................................     10,102     12,586        N/A        N/A     17,415     22,090      8,215     10,524
17..............................................................        N/A        N/A     11,979     15,480        N/A        N/A        N/A        N/A
18..............................................................     12,586     14,953     15,480     19,216     22,090     26,915     10,524     13,105
20..............................................................     14,953     17,340     19,216     23,330        N/A        N/A        N/A        N/A
22..............................................................        N/A        N/A        N/A        N/A     26,915     32,198     13,105     15,068
23..............................................................     17,340     21,186        N/A        N/A        N/A        N/A        N/A        N/A
24..............................................................        N/A        N/A     23,330     29,738        N/A        N/A        N/A        N/A
25..............................................................        N/A        N/A        N/A        N/A     32,198     38,335     15,068     18,748
26..............................................................     21,186     27,362        N/A        N/A        N/A        N/A        N/A        N/A
28..............................................................        N/A        N/A     29,738     35,682     38,335     45,082     18,748     21,934
30..............................................................     27,362     34,022        N/A        N/A        N/A        N/A        N/A        N/A
32..............................................................        N/A        N/A     35,682     43,397        N/A        N/A        N/A        N/A
33..............................................................        N/A        N/A        N/A        N/A     45,082     58,888     21,934     27,415
34..............................................................     34,022     41,150        N/A        N/A        N/A        N/A        N/A        N/A
35..............................................................        N/A        N/A     43,397     59,143        N/A        N/A        N/A        N/A
38..............................................................     41,150     49,875        N/A        N/A     58,888     78,203     27,415     35,991
42..............................................................     49,875     64,832     59,143     78,622     78,203    107,463     35,991     49,858
45..............................................................        N/A        N/A     78,622    101,019    107,463    132,836     49,858     62,195
48..............................................................     64,832     92,257    101,019    128,517        N/A        N/A        N/A        N/A
49..............................................................        N/A        N/A        N/A        N/A    132,836    186,961     62,195     89,006
50..............................................................     92,257  .........    128,517  .........    186,961  .........     89,006  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1985

    The following table is to be used to determine the Federal marginal 
tax rate for computation of the RIT allowance as prescribed in Sec. 302-
11.8(e)(1). This table is to be used for employees who received covered 
taxable reimbursements during calendar year 1985.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
11..............................................................     $3,455     $4,668     $4,834     $7,245     $7,770     $9,566     $3,329     $4,460
12..............................................................      4,668      5,865      7,245      9,726      9,566     12,134      4,460      5,767
14..............................................................      5,865      8,209      9,726     12,174     12,134     17,001      5,767      8,384
15..............................................................      8,209     10,420        N/A        N/A        N/A        N/A        N/A        N/A
16..............................................................     10,420     12,957        N/A        N/A     17,001     21,757      8,384     10,689
17..............................................................        N/A        N/A     12,174     15,623        N/A        N/A        N/A        N/A
18..............................................................     12,957     15,242     15,623     19,303     21,757     26,795     10,689     13,161
20..............................................................     15,242     17,601     19,303     23,250        N/A        N/A        N/A        N/A
22..............................................................        N/A        N/A        N/A        N/A     26,795     32,275     13,161     15,569
23..............................................................     17,601     21,513        N/A        N/A        N/A        N/A        N/A        N/A
24..............................................................        N/A        N/A     23,250     29,995        N/A        N/A        N/A        N/A
25..............................................................        N/A        N/A        N/A        N/A     32,275     39,016     15,569     18,966
26..............................................................     21,513     28,102        N/A        N/A        N/A        N/A        N/A        N/A
28..............................................................        N/A        N/A     29,995     37,075     39,016     46,428     18,966     22,953
30..............................................................     28,102     35,112        N/A        N/A        N/A        N/A        N/A        N/A
32..............................................................        N/A        N/A     37,075     44,145        N/A        N/A        N/A        N/A
33..............................................................        N/A        N/A        N/A        N/A     46,428     60,694     22,953     29,565
34..............................................................     35,112     42,507        N/A        N/A        N/A        N/A        N/A        N/A
35..............................................................        N/A        N/A     44,145     59,644        N/A        N/A        N/A        N/A
38..............................................................     42,507     53,394        N/A        N/A     60,694     80,537     29,565     39,359
42..............................................................     53,394     72,157     59,644     83,982     80,537    114,119     39,359     54,702
45..............................................................        N/A        N/A     83,982    113,966    114,119    147,522     54,702     75,409
48..............................................................     72,157    101,995    113,966    145,359        N/A        N/A        N/A        N/A
49..............................................................        N/A        N/A        N/A        N/A    147,522    207,441     75,409    110,906
50..............................................................    101,995  .........    145,359  .........    207,441  .........    110,906  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 192]]

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1986

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees who 
received covered taxable reimbursements during calendar year 1986.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
11..............................................................     $6,180     $7,370     $6,782     $9,533     $9,670    $11,795     $5,840     $7,879
12..............................................................      7,370      8,450      9,533     10,523     11,795     13,739      7,879      9,665
14..............................................................      8,450     10,710     10,523     12,705     13,739     18,356      9,665     11,000
15..............................................................     10,710     11,775        N/A        N/A        N/A        N/A        N/A        N/A
16..............................................................     11,775     13,197        N/A        N/A     18,356     23,068     11,000     11,600
17..............................................................        N/A        N/A     12,705     16,050        N/A        N/A        N/A        N/A
18..............................................................     13,197     15,648     16,050     19,764     23,068     27,963     11,600     13,947
20..............................................................     15,648     18,108     19,764     23,841        N/A        N/A        N/A        N/A
22..............................................................        N/A        N/A        N/A        N/A     27,963     33,533     13,947     16,843
23..............................................................     18,108     22,040        N/A        N/A        N/A        N/A        N/A        N/A
24..............................................................        N/A        N/A     23,841     29,849        N/A        N/A        N/A        N/A
25..............................................................        N/A        N/A        N/A        N/A     33,533     40,202     16,843     20,297
26..............................................................     22,040     28,198        N/A        N/A        N/A        N/A        N/A        N/A
28..............................................................        N/A        N/A     29,849     35,320     40,202     46,870     20,297     22,659
30..............................................................     28,198     33,918        N/A        N/A        N/A        N/A        N/A        N/A
32..............................................................        N/A        N/A     35,320     41,715        N/A        N/A        N/A        N/A
33..............................................................        N/A        N/A        N/A        N/A     46,870     59,477     22,659     30,364
34..............................................................     33,918     40,741        N/A        N/A        N/A        N/A        N/A        N/A
35..............................................................        N/A        N/A     41,715     54,643        N/A        N/A        N/A        N/A
38..............................................................     40,741     47,419        N/A        N/A     59,477     76,132     30,364     44,795
42..............................................................     47,419     64,468     54,643     74,430     76,132    104,120     44,795     55,653
45..............................................................        N/A        N/A     74,430    112,442    104,120    128,224     55,653     69,383
48..............................................................     64,468     96,172    112,442    129,934        N/A        N/A        N/A        N/A
49..............................................................        N/A        N/A        N/A        N/A    128,224    183,988     69,383    106,160
50..............................................................     96,172  .........    129,934  .........    183,988  .........    106,160  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1987

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1987.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
11..............................................................     $4,650     $6,481     $7,763    $10,309    $10,400    $13,719     $5,811     $7,081
15..............................................................      6,481     21,979     10,309     31,379     13,719     40,020      7,081     19,602
28..............................................................     21,979     33,433     31,379     47,903     40,020     58,705     19,602     31,572
35..............................................................     33,433     58,810     47,903     88,015     58,705    101,432     31,572     54,120
38.5............................................................     58,810  .........     88,015  .........    101,432  .........     54,120  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1988

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1988.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,260    $23,920     $9,440    $34,215    $12,500    $43,410     $6,200    $21,880
28..............................................................     23,920     52,310     34,215     77,300     43,410     88,740     21,880     47,475

[[Page 193]]

 
33..............................................................     52,310    113,370     77,300    166,910     88,740    197,820     47,475    133,415
28..............................................................    113,370  .........    166,910  .........    197,820  .........    133,415  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1989

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1989.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,320    $24,111     $9,061    $33,963    $12,940    $43,397     $6,723    $23,089
28..............................................................     24,111     50,311     33,963     71,688     43,397     84,030     23,089     54,177
33..............................................................     50,311    110,883     71,688    164,538     84,030    198,284     54,177    145,523
28..............................................................    110,883  .........    164,538  .........    198,284  .........    145,523  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1990

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1990.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,556    $25,167     $9,824    $35,312    $12,652    $44,759     $6,885    $23,089
28..............................................................     25,167     51,042     35,312     75,233     44,759     84,283     23,089     50,147
33..............................................................     51,042    112,588     75,233    170,564     84,283    200,559     50,147    148,107
28..............................................................    112,588  .........    170,564  .........    200,559  .........    148,107  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1991

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1991.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,754    $26,242    $10,177    $36,611    $13,093    $46,770     $7,120    $23,977
28..............................................................     26,242     55,330     36,611     78,894     46,770     94,598     23,977     47,908
31..............................................................     55,330  .........     78,894  .........     94,598  .........     47,908  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1992

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1992.

[[Page 194]]



--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,190    $27,963    $10,864    $38,611    $14,316    $50,219     $7,819    $25,629
28..............................................................     27,963     58,786     38,611     83,158     50,219    101,123     25,629     50,939
31..............................................................     58,786  .........     83,158  .........    101,123  .........     50,939  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1993

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1993.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................   $  6,253   $ 29,075   $ 11,181   $ 41,832   $ 15,153   $ 53,837   $  7,677   $ 27,035
28..............................................................     29,075     65,032     41,832     96,209     53,837    112,456     27,035     55,674
31..............................................................     65,032    135,204     96,209    151,017    112,456    167,399     55,674     87,153
36..............................................................    135,204    275,043    151,017    270,700    167,399    276,908     87,153    146,600
39.6............................................................    275,043  .........    270,700  .........    276,908  .........    146,600  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1994

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1994.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,492    $30,068    $11,603    $43,304    $15,846    $55,773     $7,738    $27,855
28..............................................................     30,068     67,256     43,304     97,172     55,773    115,653     27,855     58,980
31..............................................................     67,256    134,936     97,172    155,995    115,653    167,653     58,980     86,842
36..............................................................    134,936    273,705    155,995    284,250    167,653    277,401     86,842    142,545
39.6............................................................    273,705  .........    284,250  .........    277,401  .........    142,545  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1995

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1995.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,643    $30,783    $11,937    $44,304    $16,387    $57,249     $8,171    $28,637
28..............................................................     30,783     68,684     44,304    102,201     57,249    119,362     28,637     59,017
31..............................................................     68,684    139,546    102,201    163,966    119,362    173,514     59,017     88,341
36..............................................................    139,546    283,746    163,966    294,200    173,514    286,217     88,341    147,650
39.6............................................................    283,746  .........    294,200  .........    286,217  .........    147,650  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 195]]

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1996

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1996.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,885    $31,807    $12,295    $45,572    $17,027    $59,055     $8,229    $29,600
28..............................................................     31,807     70,867     45,572    105,805     59,055    123,190     29,600     61,245
31..............................................................     70,867    144,170    105,805    168,990    123,190    179,414     61,245     90,611
36..............................................................    144,170    292,883    168,990    301,968    179,414    295,681     90,611    150,779
39.6............................................................    292,883  .........    301,968  .........    295,681  .........    150,779  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1997

    The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1997.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                    Marginal tax rate                         Single taxpayer       Heads of household    Married filing jointly/     Married filing
---------------------------------------------------------------------------------------------------------   qualifying widows &         separately
                                                                                                                 widowers        -----------------------
                                                                        But not                 But not  ------------------------
                         Percent                             Over        over        Over        over                   But not      Over       But not
                                                                                                             Over        over                    over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15......................................................      $7,067     $32,674     $12,963     $46,966     $16,798     $59,856      $8,702     $29,669
28......................................................      32,674      71,647      46,966     104,632      59,856     123,931      29,669      62,023
31......................................................      71,647     141,006     104,632     161,381     123,931     180,221      62,023      92,072
36......................................................     141,006     288,900     161,381     293,567     180,221     299,695      92,072     152,835
39.6....................................................     288,900  ..........     293,567  ..........     299,695  ..........    -152,835  ..........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1998

    [The following table is to be used to determine the Federal marginal 
tax rate for Year 1 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar year 1998.]

--------------------------------------------------------------------------------------------------------------------------------------------------------
                    Marginal tax rate                         Single taxpayer       Heads of household    Married filing jointly/     Married Filing
---------------------------------------------------------------------------------------------------------  qualifying widows and        Separately
                                                                                                                 widowers        -----------------------
                                                                        But not                 But not  ------------------------
                         Percent                             Over        over        Over        over                   But not      Over       But not
                                                                                                             Over        over                    over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15......................................................      $7,229     $33,530     $12,964     $48,232     $16,858     $61,069      $8,685     $30,351
28......................................................      33,530      73,135      48,232     109,311      61,069     126,880      30,351      63,863
31......................................................      73,135     145,648     109,311     177,378     126,880     184,945      63,863      92,550
36......................................................     145,648     299,410     177,378     321,683     184,945     308,061      92,550     152,715
39.6....................................................     299,410                 321,683                 308,061                 152,715
--------------------------------------------------------------------------------------------------------------------------------------------------------

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 5, 55 FR 1674, Jan. 
18, 1990; FTR Amdt. 15, 56 FR 10378, Mar. 12, 1991; FTR Amdt. 24, 57 FR 
1112, Jan. 10, 1992; FTR Amdt. 28, 58 FR 8547, Feb. 16, 1993; FTR Amdt. 
35, 59 FR 22520, May 2, 1994; FTR Amdt. 43, 60 FR 2536, Jan. 10, 1995; 
FTR Amdt. 46, 61 FR 3838, Feb. 2, 1996; FTR Amdt. 57, 62 FR 8174, Feb. 
24, 1997; FTR Amdt. 71, 63 FR 14637, Mar. 26, 1998; FTR Amdt. 80, 64 FR 
17106, Apr. 8, 1999]
          Appendix B to Part 302-11--State Tax Tables for RIT 
                               Allowance

  State Marginal Tax Rates by Earned Income Level--Tax Years 1983/1984

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2).

[[Page 196]]



----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999     $75,000 & over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              8                  8                  8                  8
 4. Arkansas........................              6                  7                  7                  7
 5. California......................              3                  7                 11                 11
    If single status \3\............              8                 11                 11                 11
 6. Colorado........................              8                  8                  8                  8
 7. Connecticut.....................              0                  0                  0                  0
 8. Delaware........................              8.4               11                 13.5               13.5
    If single status \3\............              8.8               12.2               13.5               13.5
 9. District of Columbia............             10                 11                 11                 11
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8.5               10                 10.5               11
    If single status \3\............             10.5               11                 11                 11
13. Idaho...........................              7.5                7.5                7.5                7.5
14. Illinois........................              2.5                2.5                2.5                2.5
15. Indiana.........................              3                  3                  3                  3
16. Iowa............................              8                 11                 12                 13
17. Kansas..........................              7.5                9                  9                  9
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              4                  4                  6                  6
20. Maine...........................              8                  9.2               10                 10
    If single status \3\............              9.2               10                 10                 10
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.375              5.375              5.375              5.375
23. Michigan........................              5.35               5.35               5.35               5.35
24. Minnesota.......................             14                 16                 16                 16
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              9                 10                 11                 11
 
28. Nebraska                                              * 19 percent of Federal income tax liability \4\
 
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              3.9                5.6                6.5                7.8
    If single status \3\............              6.1                6.9                7.4                7.8
33. New York........................             11                 14                 14                 14
    If single status \3\............             13                 14                 14                 14
34. North Carolina..................              7                  7                  7                  7
35. North Dakota....................              6                  8                  9                  9
36. Ohio............................              4.75               5.7                6.65               9.5
37. Oklahoma........................              6                  6                  6                  6
38. Oregon..........................             10.8               10.8               10.8               10.8
39. Pennsylvania....................              2.35               2.35               2.35               2.35
 
40. Rhode Island                                          * 25.5 percent of Federal income tax liability \4\
 
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.75               7.75               7.75               7.75
46. Vermont                                              * 26 percent of Federal income tax liability \4\
47. Virginia........................              5.75               5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              3.5                7.4               10.5               13
    If single status \3\............              8.2               12.6               13                 13
50. Wisconsin.......................              8.7                9.5               10                 10
51. Wyoming.........................              0                  0                  0                  0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).


[[Page 197]]

     State Marginal Tax Rates by Earned Income Level--Tax Year 1985

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1985.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              8                  8                  8                  8
 4. Arkansas........................              6                  7                  7                  7
 5. California......................              3                  7                 11                 11
    If single status \3\............              8                 11                 11                 11
 6. Colorado........................              8                  8                  8                  8
 7. Connecticut.....................              0                  0                  0                  0
 8. Delaware........................              7.6                9.9               10.7               10.7
 9. District of Columbia............             10                 11                 11                 11
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8.5               10                 10.5               11
    If single status \3\............             10.5               11                 11                 11
13. Idaho...........................              7.5                7.5                7.5                7.5
14. Illinois........................              2.5                2.5                2.5                2.5
15. Indiana.........................              3                  3                  3                  3
16. Iowa............................              8                 11                 12                 13
17. Kansas..........................              7.5                9                  9                  9
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              4                  4                  6                  6
20. Maine...........................              7                  9.2               10                 10
    If single status \3\............              9.2               10                 10                 10
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.375              5.375              5.375              5.375
23. Michigan........................              5.35               5.35               5.35               5.35
24. Minnesota.......................             14                 16                 16                 16
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              9                 10                 11                 11
 
28. Nebraska                                               * 19 percent of Federal income tax liability \4\
 
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              3.5                5.6                6.5                7.8
    If single status \3\............              6.1                6.9                7.4                7.8
33. New York........................             11                 14                 14                 14
    If single status \3\............             13                 14                 14                 14
34. North Carolina..................              7                  7                  7                  7
35. North Dakota....................              6                  8                  9                  9
36. Ohio............................              4.75               5.7                6.65               9.5
37. Oklahoma........................              6                  6                  6                  6
38. Oregon..........................             10.8               10.8               10.8               10.8
39. Pennsylvania....................              2.35               2.35               2.35               2.35
 
40. Rhode Island                                           * 23.15 percent of Federal income tax liability \4\
 
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.75               7.75               7.75               7.75
 
46. Vermont                                               * 26.5 percent of Federal income tax liability \4\
 
47. Virginia........................              5.75               5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              3.5                7.4               10.5               13
    If single status \3\............              8.2               12.6               13                 13
50. Wisconsin.......................              8.7                9.5               10                 10
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).


[[Page 198]]

     State Marginal Tax Rates by Earned Income Level--Tax Year 1986

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1986.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              8                  8                  8                  8
 4. Arkansas........................              6                  7                  7                  7
 5. California......................              3                  7                 11                 11
    If single status \3\............              8                 11                 11                 11
 6. Colorado........................              8                  8                  8                  8
 7. Connecticut.....................              0                  0                  0                  0
 8. Delaware........................              6.9                9.0                9.7                9.7
 9. District of Columbia............             10                 11                 11                 11
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8.5               10.0               10.5               11
    If single status \3\............             10.5               11                 11                 11
13. Idaho...........................              7.5                7.5                7.5                7.5
14. Illinois........................              2.5                2.5                2.5                2.5
15. Indiana.........................              3                  3                  3                  3
16. Iowa............................              8                 11                 12                 13
17. Kansas..........................              7.5                9                  9                  9
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              4                  4                  6                  6
20. Maine...........................              7                  9.2               10                 10
    If single status \3\............              9.2               10                 10                 10
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.19               5.19               5.19               5.19
23. Michigan........................              4.725              4.725              4.725              4.725
24. Minnesota.......................             11                 14                 14                 14
    If single status \3\............             14                 14                 14                 14
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              9                 10                 11                 11
 
28. Nebraska                                              * 19 percent of Federal income tax liability \4\
 
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              4.8                6.9                7.7                8.5
33. New York........................             11                 13.5               13.5               13.5
34. North Carolina..................              7                  7                  7                  7
35. North Dakota....................              6                  8                  9                  9
36. Ohio............................              4.513              5.415              6.318              9.025
37. Oklahoma........................              6                  6                  6                  6
38. Oregon..........................              9.75               9.75               9.75               9.75
39. Pennsylvania....................              2.167              2.167              2.167              2.167
 
40. Rhode Island                                            * 22.21 percent of Federal income tax liability \4\
 
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.75               7.75               7.75               7.75
46. Vermont                                              * 26.5 percent of Federal income tax liability \4\
 
47. Virginia........................              5.75               5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              3.5                7.4               10.5               13
    If single status \3\............              8.2               12.6               12.9               13
50. Wisconsin.......................              9.1                9.5               10                 10
51. Wyoming.........................              0                  0                  0                  0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).


[[Page 199]]

     State Marginal Tax Rates by Earned Income Level--Tax Year 1987

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1987.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999     $75,000 & over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              7                  8                  8                  8
 4. Arkansas........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  9.3                9.3                9.3
    If single status \3\............              8                  9.3                9.3                9.3
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              0                  0                  0                  0
 8. Delaware........................              6.1                8.2                8.8                8.8
 9. District of Columbia............              8                 10                 10                 10
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8.25               9.75              10                 10
    If single status \3\............              9.75              10                 10                 10
13. Idaho...........................              7.8                8.2                8.2                8.2
14. Illinois........................              2.5                2.5                2.5                2.5
15. Indiana.........................              3.2                3.2                3.2                3.2
16. Iowa............................              7                 11                 12                 13
17. Kansas..........................              7.5                9                  9                  9
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              4                  4                  6                  6
20. Maine...........................              3                  9.2               10                 10
    If single status \3\............              9.2               10                 10                 10
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5                  5                  5                  5
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              8                  9                  9                  9
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              7                 10                 11                 11
    If single status \3\............              9                 10                 11                 11
28. Nebraska........................              3.2                5                  5.9                5.9
    If single status \3\............              5                  5.9                5.9                5.9
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              3.8                5.9                7.7                8.5
    If single status \3\............              5.8                7.7                8.5                8.5
33. New York........................              7                  8.75               8.75               8.75
    If single status \3\............              8.75               8.75               8.75               8.75
34. North Carolina..................              7                  7                  7                  7
35. North Dakota....................              6.67               9.33              12                 12
    If single status \3\............              8                 10.67              12                 12
36. Ohio............................              3.004              4.506              5.257              6.008
37. Oklahoma........................              4                  6                  6                  6
    If single status \3\............              6                  6                  6                  6
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.1                2.1                2.1                2.1
 
40. Rhode Island                                           * 23.46 percent of Federal income tax liability \4\
 
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.75               7.75               7.75               7.75
 
46. Vermont                                              * 25.8 percent of Federal income tax liability \4\
 
47. Virginia........................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6                  6.5
    If single status \3\............              4                  6                  6.5                6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.

[[Page 200]]

 
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1988

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1988.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              6                  8                  8                  8
    If single status \3\............              8                  8                  8                  8
 4. Arkansas........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  6                  9.3                9.3
    If single status \3\............              6                  9.3                9.3                9.3
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              0                  0                  0                  0
 8. Delaware........................              6                  7.6                7.7                7.7
    If single status \3\............              6                  7.7                7.7                7.7
 9. District of Columbia............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8.25               9.75              10                 10
    If single status \3\............              9.75              10                 10                 10
13. Idaho...........................              7.5                7.8                8.2                8.2
    If single status \3\............              7.8                8.2                8.2                8.2
14. Illinois........................              2.5                2.5                2.5                2.5
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                8.8                9.98               9.98
    If single status \3\............              7.2                8.8                9.98               9.98
17. Kansas..........................              4.05               5.3                5.3                5.3
    If single status \3\............              4.8                6.1                6.1                6.1
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              2                  4                  4                  6
    If single status \3\............              4                  4                  6                  6
20. Maine...........................              2                  8                  8                  8
    If single status \3\............              8                  8                  8                  8
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5                  5                  5                  5
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8.5                8.5                8.5
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              7.7               11                 12.1               12.1
    If single status \3\............              8.8               11                 12.1               12.1
28. Nebraska........................              3.15               5                  5.9                5.9
    If single status \3\............              5                  5.9                5.9                5.9
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              3.8                6.9                7.7                8.5
    If single status \3\............              5.8                8.5                8.5                8.5
33. New York........................              5                  8.375              8.375              8.375
    If single status \3\............              8.375              8.375              8.375              8.375
34. North Carolina..................              7                  7                  7                  7
 
35. North Dakota                                              * 14 percent of Federal income tax liablity \4\
 
36. Ohio............................              2.972              4.457              5.201              6.9
    If single status \3\............              3.715              5.201              5.201              6.9
37. Oklahoma........................              4                  6                  6                  6
    If single status \3\............              6                  6                  6                  6
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.1                2.1                2.1                2.1
 
40. Rhode Island                                              * 22.96 percent of Federal income tax liability
 \4\
 
41. South Carolina..................              7                  7                  7                  7

[[Page 201]]

 
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.75               7.75               7.75               7.75
 
46. Vermont                                                  * 23 percent of Federal income tax liability \4\
 
47. Virginia........................              5                  5.75               5.75               5.75
    If single status \3\............              5.75               5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6.5                6.5
    If single status \3\............              4                  6                  6.5                6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
    If single status \3\............              6.93               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                  0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).

     State Marginal Tax Rates By Earned Income Level--Tax Year 1989

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1989.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999     $75,000 & over
----------------------------------------------------------------------------------------------------------------
1. Alabama..........................              5                  5                  5                  5
2. Alaska...........................              0                  0                  0                  0
3. Arizona..........................              6                  8                  8                  8
    If single status \3\............              8                  8                  8                  8
4. Arkansas.........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
5. California.......................              2                  6                  9.3                9.3
    If single status \3\............              6                  9.3                9.3                9.3
6. Colorado.........................              5                  5                  5                  5
7. Connecticut......................              0                  0                  0                  0
8. Delaware.........................              6                  7.6                7.7                7.7
    If single status \3\............              6                  7.7                7.7                7.7
9. District of Columbia.............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8                  9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              7.5                7.8                8.2                8.2
    If single status \3\............              7.8                8.2                8.2                8.2
14. Illinois........................              2.75               2.75               2.75               2.75
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                8.8                9.98               9.98
    If single status \3\............              7.2                8.8                9.98               9.98
17. Kansas..........................              3.65               5.15               5.15               5.15
    If single status \3\............              4.5                5.95               5.95               5.95
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              2                  4                  4                  6
    If single status \3\............              4                  4                  6                  6
20. Maine...........................              4.5                8.5                8.5                8.5
    If single status \3\............              8.5                8.5                8.5                8.5
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.375              5.375              5.375              5.375
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8.5                8.5                8.5
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              7                 10                 11                 11
    If single status \3\............              8                 10                 11                 11

[[Page 202]]

 
28. Nebraska........................              3.1                4.8                5.9                5.9
    If single status \3\............              4.8                5.9                5.9                5.9
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              3.8                6.9                7.7                8.5
    If single status \3\............              5.8                8.5                8.5                8.5
33. New York........................              5                  7.875              7.875              7.875
    If single status \3\............              7.875              7.875              7.875              7.875
34. North Carolina..................              7                  7                  7                 7
35. North Dakota                                              *17 percent of Federal income tax liability \4\
36. Ohio............................              2.972              4.457              5.201              6.9
    If single status \3\............              3.715              5.201              5.201              6.9
37. Oklahoma........................              4                  6                  6                  6
    If single status \3\............              6                  6                  6                  6
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.1                2.1                2.1                2.1
40. Rhode Island                                              *22.96 percent of Federal income tax liability \4\
 
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.35               7.35               7.35               7.35
46. Vermont                                                  *25 percent of Federal income tax liability \4\
47. Virginia........................              5                  5.75               5.75               5.75
    If single status \3\............              5.75               5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6.5                6.5
    If single status \3\............              4                  6                  6.5                6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
    If single status \3\............              6.93               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1990

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1990.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999     $75,000 & over
----------------------------------------------------------------------------------------------------------------
1. Alabama..........................              5                  5                  5                  5
2. Alaska...........................              0                  0                  0                  0
3. Arizona..........................              3.8                4.4                5.25               7
    If single status \3\............              4.4                5.25               6.5                7
4. Arkansas.........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
5. California.......................              2                  6                  9.3                9.3
    If single status \3\............              6                  9.3                9.3                9.3
6. Colorado.........................              5                  5                  5                  5
7. Connecticut......................              0                  0                  0                  0
8. Delaware.........................              6                  7.6                7.7                7.7
9. District of Columbia.............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8                  9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              7.8                8.2                8.2                8.2
14. Illinois........................              3                  3                  3                  3
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                8.8                9.98               9.98

[[Page 203]]

 
17. Kansas..........................              3.65               5.15               5.15               5.15
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              4                  4                  6                  6
20. Maine...........................              4.5                8.5                8.5                8.5
    If single status \3\............              8.5                8.5                8.5                8.5
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.95               5.95               5.95               5.95
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8                  8.5                8.5
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              6                 10                 11                 11
    If single status \3\............              8                 10                 11                 11
28. Nebraska........................              3.361              5.21               6.41               6.41
    If single status \3\............              5.21               6.41               6.41               6.41
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                3.5
32. New Mexico......................              3.8                6.9                7.7                8.5
    If single status \3\............              5.8                8.5                8.5                8.5
33. New York........................              5                  7.875              7.875              7.875
    If single status \3\............              7.875              7.875              7.875              7.875
34. North Carolina..................              6                  7                  7                  7
35. North Dakota....................              6.67              10.67              12                 12
    If Single status \3\............              8                 10.67              12                 12
36. Ohio............................              2.972              4.457              5.201              6.9
37. Oklahoma........................              4                  7                  7                  7
    If single status \3\............              7                  7                  7                  7
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.1                2.1                2.1                2.1
40. Rhode Island                                              * 22.96 percent of Federal income tax liability
 \4\
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.2                7.2                7.2                7.2
46. Vermont                                                  * 28 percent of Federal income tax liability \4\
47. Virginia........................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6.5                6.5
    If single status \3\............              4                  6                  6.5                6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1991

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1991.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              3.8                4.4                5.25               7
    If single status \3\............              4.4                5.25               6.5                7
 4. Arkansas........................              3.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  6                  8                 11
    If single status \3\............              6                  9.3                9.3               11

[[Page 204]]

 
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              1.5                1.5                1.5                1.5
 8. Delaware........................              5                  7.6                7.7                7.7
 9. District of Columbia............              6                  9.5                9.5                9.5
    If single status \3\............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              5                  6                  6                  6
12. Hawaii..........................              7.25               9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              6.5                7.8                8.2                8.2
    If single status \3\............              7.8                8.2                8.2                8.2
14. Illinois........................              3                  3                  3                  3
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              5                  8.8                9.98               9.98
    If single status \3\............              7.2                8.8                9.98               9.98
17. Kansas..........................              3.65               3.65               5.15               5.15
    If single status \3\............              4.5                5.95               5.95               5.95
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              2                  4                  4                  6
    If single status  \3\...........              4                  4                  6                  6
20. Maine...........................              4.725              8.925              8.925              9.89
    If single status \3\............              8.925              9.89               9.89               9.89
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              6.25               6.25               6.25               6.25
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8                  8.5                8.5
25. Mississippi.....................              4                  5                  5                  5
26. Missouri........................              5.5                6                  6                  6
27. Montana.........................              5                 10                 10                 11
    If single status \3\............              8                 10                 11                 11
28. Nebraska........................              3.63               5.62               6.92               6.92
    If single status \3\............              5.62               6.92               6.92               6.92
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                7
    If single status \3\............              2                  5                  6.5                7
32. New Mexico......................              3.8                5.9                7.7                8.5
    If single status \3\............              5.8                7.7                8.5                8.5
33. New York........................              4                  7.875              7.875              7.875
    If single status \3\............              7.875              7.875              7.875              7.875
34. North Carolina..................              6                  7                  7                  7.75
35. North Dakota....................              6.67               9.33              12                 12
    If Single status \3\............              8                 10.67              12                 12
36. Ohio............................              1.486              4.457              5.201              6.9
    If single status \3\............              3.715              4.457              5.201              6.9
37. Oklahoma........................              3                  7                  7                  7
    If single status \3\............              7                  7                  7                  7
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.6                2.6                2.6                2.6
 
 40. Rhode Island                                              * 27.5 percent of Federal income tax liability
 \4\
 
 41. South Carolina.................              6                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.2                7.2                7.2                7.2
 
 46. Vermont                                                                          * (See footnote 5) \4\
    If single status \3\                                              * 34 percent of Federal income tax
     liability \4\
 
 47. Virginia.......................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              3                  4.5                6                  6.5
50. Wisconsin.......................              4.9                6.93               6.93               6.93
    If single status \3\............              6.93               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ Rates shown as a percent of Federal income tax liability must be converted to a percent of income as
  provided in Sec.  302-11.8(e)(2)(iii).

[[Page 205]]

 
\5\ The income tax rate for Vermont (for other than single status) is 31 percent of Federal income tax liability
  for employees whose earned income amounts are between $20,000-$24,999; for all other employees the rate is 34
  percent of Federal income tax liability.

     State Marginal Tax Rates by Earned Income Level--Tax Year 1992

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1992.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              3.8                4.4                5.25               7
    If single status \3\............              4.4                5.25               6.5                7
 4. Arkansas........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  6                  8                 11
    If single status \3\............              6                  9.3                9.3               11
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              4.5                4.5                4.5                4.5
 8. Delaware........................              6                  7.7                7.7                7.7
 9. District of Columbia............              6                  9.5                9.5                9.5
    If single status \3\............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              5                  6                  6                  6
12. Hawaii..........................              7.25               9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              6.5                7.8                8.2                8.2
    If single status \3\............              7.8                8.2                8.2                8.2
14. Illinois........................              3                  3                  3                  3
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                8.8                9.98               9.98
17. Kansas..........................              3.5                6.25               6.25               6.45
    If single status \3\............              4.4                7.75               7.75               7.75
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              2                  4                  6                  6
    If single status  \3\...........              4                  4                  6                  6
20. Maine...........................              4.725              8.925              8.925              9.89
    If single status \3\............              8.925              9.89               9.89               9.89
21. Maryland........................              5                  5                  5                  6
22. Massachusetts...................              5.95               5.95               5.95               5.95
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8                  8.5                8.5
25. Mississippi.....................              4                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              5.115             10.23              11.253             11.253
    If single status \3\............              8.184             11.253             11.253             11.253
28. Nebraska........................              3.63               5.62               6.92               6.92
    If single status \3\............              5.62               6.92               6.92               6.92
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                7
    If single status \3\............              2                  6.5                6.5                7
32. New Mexico......................              3.8                5.9                7.7                8.5
    If single status \3\............              5.8                8.5                8.5                8.5
33. New York........................              4                  7.875              7.875              7.875
    If single status \3\............              7.875              7.875              7.875              7.875
34. North Carolina..................              6                  7                  7                  7.75
35. North Dakota....................              6.67               9.33              12                 12
    If single status \3\............              8                 10.67              12                 12
36. Ohio............................              1.486              4.457              5.201              6.9
    If single status \3\............              3.715              5.201              5.201              6.9
37. Oklahoma........................              4                  7                  7                  7
    If single status \3\............              7                  7                  7                  7
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.95               2.95               2.95               2.95
 
40. Rhode Island....................          (\4\)              (\4\)              (\4\)              (\4\)
    If single status \3\............          (\5\)              (\5\)              (\5\)              (\5\)
41. South Carolina..................              6                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0

[[Page 206]]

 
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.2                7.2                7.2                7.2
 
46. Vermont.........................          (\6\)              (\6\)              (\6\)              (\6\)
    If single status \3\............          (\7\)              (\7\)              (\7\)              (\7\)
47. Virginia........................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              3                  4.5                6                  6.5
    If single status \3\............              4                  6                  6.5                6.5
50. Wisconsin.......................              4.9                6.93               6.93               6.93
    If single status \3\............              6.93               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ The income tax rate for Rhode Island (for other than single status) is 27.5 percent of Federal income tax
  liability for employees whose earned income amounts are between $20,000-$74,999; and 29.75 percent of Federal
  income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent
  of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\5\ The income tax rate for Rhode Island (for single status) is 27.5 percent of Federal income tax liability for
  employees whose earned income amounts are between $20,000-$49,999; and 29.75 percent of Federal income tax
  liability for employees whose earned income amounts are $50,000 and over. Rates shown as a percent of Federal
  income tax liability must be converted to a percent of income as provided in Sec.  302-11.8(e)(2)(iii).
\6\ The income tax rate for Vermont (for other than single status) is 28 percent of Federal income tax liability
  for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax
  liability for employees whose earned income amounts are between $25,000-$74,999; and 34 percent of Federal
  income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent
  of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\7\ The income tax rate for Vermont (for single status) is 28 percent of Federal income tax liability for
  employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability
  for employees whose earned income amounts are between $25,000-$49,999; and 34 percent of Federal income tax
  liability for employees whose earned income amounts are $50,000 and over. Rates shown as a percent of Federal
  income tax liability must be converted to a percent of income as provided in Sec.  302-11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1993

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1993.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              3.8                4.4                5.25               7
    If single status \3\............              4.4                5.25               6.5                7
 4. Arkansas........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  4                  8                 11
    If single status \3\............              6                  9.3                9.3               11
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              4.5                4.5                4.5                4.5
 8. Delaware........................              6                  7.6                7.7                7.7
 9. District of Columbia............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8                  9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              6.5                7.8                8.2                8.2
    If single status \3\............              7.8                8.2                8.2                8.2
14. Illinois........................              3                  3                  3                  3
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                8.8                9.98               9.98
17. Kansas..........................              3.5                6.25               6.25               6.45
    If single status \3\............              4.4                7.75               7.75               7.75
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              4                  4                  6                  6
20. Maine...........................              4.5                7                  8.5                8.5
    If single status \3\............              8.5                8.5                8.5                8.5

[[Page 207]]

 
21. Maryland........................              5                  5                  5                  6
22. Massachusetts...................              5.95               5.95               5.95               5.95
23. Michigan........................              4.6                4.6                4.6                4.6
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8                  8.5                8.5
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              6.282              9.423             10.47              11.517
    If single status \3\............              8.376             10.47              10.47              11.517
28. Nebraska........................              3.65               5.24               6.99               6.99
    If single status \3\............              5.24               6.99               6.99               6.99
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              2                  2.5                3.5                7
    If single status \3\............              2                  5                  6.5                7
32. New Mexico......................              3.8                5.9                7.7                8.5
    If single status \3\............              5.8                7.7                8.5                8.5
33. New York........................              5                  7.875              7.875              7.875
    If single status \3\............              7.875              7.875              7.875              7.875
34. North Carolina..................              6                  7                  7                  7.75
35. North Dakota....................              6.67               9.33              12                 12
    If single status \3\............              8                 10.67              12                 12
36. Ohio............................              2.972              4.457              5.201              7.5
37. Oklahoma........................              5                  7                  7                  7
    If single status \3\............              7                  7                  7                  7
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.8                2.8                2.8                2.8
 
40. Rhode Island....................                               (See footnote 4)
 
    If single status \3\                                           (See footnote 5)
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.2                7.2                7.2                7.2
 
46. Vermont                                                        (See footnote 6)
    If single status \3\                                           (See footnote 7)
 
47. Virginia........................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6                  6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ The income tax rate for Rhode Island (for other than single status) is 27.5 percent of Federal income tax
  liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income
  tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal
  income tax liability for employees whose earned income amounts are between $50,000-$74,999; and 25.05 percent
  of Federal income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as
  a percent of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\5\ The income tax rate for Rhode Island (for single status) is 32 percent of Federal income tax liability for
  employees whose earned income amounts are between $20,000-$24,999; 27.55 percent of Federal income tax
  liability for employees whose earned income amounts are between $25,000-$74,999; and 25.05 percent of Federal
  income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent
  of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\6\ The income tax rate for Vermont (for other than single status) is 28 percent of Federal income tax liability
  for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax
  liability for employees whose earned income amounts are between $25,000-$74,999; and 34 percent of Federal
  income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent
  of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\7\ The income tax rate for Vermont (for single status) is 28 percent of Federal income tax liability for
  employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability
  for employees whose earned income amounts are between $25,000-$49,999; and 34 percent of Federal income tax
  liability for employees whose earned income amounts are $50,000 and over. Rates shown as a percent of Federal
  income tax liability must be converted to a percent of income as provided in Sec.  302-11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1994

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1994.

[[Page 208]]



----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                                                                                    $75,000 and
                                        $20,000-$24,999     $25,000-$49,999     $50,000-$74,999        over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................               5                   5                   5               5
 2. Alaska..........................               0                   0                   0               0
 3. Arizona.........................               3.25                4.0                 5.05            6.9
    If single status \3\............               3.25                4.0                 6.4             6.9
 4. Arkansas........................               4.5                 7                   7               7
    If single status \3\............               6                   7                   7               7
 5. California......................               2                   4                   8              11
    If single status \3\............               6                   9.3                 9.3            11
 6. Colorado........................               5                   5                   5               5
 7. Connecticut.....................               4.5                 4.5                 4.5             4.5
 8. Delaware........................               6                   7.6                 7.7             7.7
 9. District of Columbia............               8                   9.5                 9.5             9.5
10. Florida.........................               0                   0                   0               0
11. Georgia.........................               6                   6                   6               6
12. Hawaii..........................               8                   9.5                10              10
    If single status \3\............               9.5                10                  10              10
13. Idaho...........................               7.5                 7.8                 8.2             8.2
14. Illinois........................               3                   3                   3               3
15. Indiana.........................               3.4                 3.4                 3.4             3.4
16. Iowa............................               6.8                 8.8                 9.98            9.98
17. Kansas..........................               3.5                 6.25                6.25            6.45
    If single status \3\............               4.4                 7.75                7.75            7.75
18. Kentucky........................               6                   6                   6               6
19. Louisiana.......................               2                   4                   6               6
    If single status \3\............               4                   4                   6               6
20. Maine...........................               4.5                 8.5                 8.5             8.5
    If single status \3\............               8.5                 8.5                 8.5             8.5
21. Maryland........................               5                   5                   5               6
22. Massachusetts...................               5.95                5.95                5.95            5.95
23. Michigan........................               4.4                 4.4                 4.4             4.4
24. Minnesota.......................               6                   8                   8               8.5
    If single status \3\............               8                   8                   8.5             8.5
25. Mississippi.....................               5                   5                   5               5
26. Missouri........................               6                   6                   6               6
27. Montana.........................               6                   9                  10              11
    If single status \3\............               8                  10                  10              11
28. Nebraska........................               3.65                5.24                6.99            6.99
    If single status \3\............               5.24                6.99                6.99            6.99
29. Nevada..........................               0                   0                   0               0
30. New Hampshire...................               0                   0                   0               0
31. New Jersey......................               1.9                 2.375               3.325           6.65
    If single status \3\............               1.9                 4.75                6.175           6.65
32. New Mexico......................               3.2                 6                   7.9             8.5
    If single status \3\............               6                   7.9                 8.5             8.5
33. New York........................               5                   7.875               7.875           7.875
    If single status \3\............               7.875               7.875               7.875           7.875
34. North Carolina..................               6                   7                   7               7.75
35. North Dakota....................               6.67                9.33               12              12
    If single status \3\............               8                  10.67               12              12
36. Ohio............................               2.972               4.457               5.201           7.5
37. Oklahoma........................               5                   7                   7               7
    If single status \3\............               7                   7                   7               7
38. Oregon..........................               9                   9                   9               9
39. Pennsylvania....................               2.8                 2.8                 2.8             2.8
40. Rhode Island                                                   (See footnote 4)
    If single status \3\                                           (See footnote 5)
41. South Carolina..................               7                   7                   7               7
42. South Dakota....................               0                   0                   0               0
43. Tennessee.......................               0                   0                   0               0
44. Texas...........................               0                   0                   0               0
45. Utah............................               7.2                 7.2                 7.2             7.2
46. Vermont                                                        (See footnote 6)
47. Virginia........................               5                   5.75                5.75            5.75
48. Washington......................               0                   0                   0               0
49. West Virginia...................               4                   4.5                 6               6.5
50. Wisconsin.......................               6.55                6.93                6.93            6.93
51. Wyoming.........................               0                   0                   0              0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).

[[Page 209]]

 
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ The income tax rate for Rhode Island (for other than single status) is 27.5 percent of Federal income tax
  liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income
  tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal
  income tax liability for employees whose earned income amounts are between $50,000-$74,999; and 25.05 percent
  of Federal income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as
  a percent of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\5\ The income tax rate for Rhode Island (for single status) is 32 percent of Federal income tax liability for
  employees whose earned income amounts are between $20,000-$24,999; 27.55 percent of Federal income tax
  liability for employees whose earned income amounts are between $25,000-$74,999; and 25.05 percent of Federal
  income tax liability for employees whose earned income amounts are $75,000 and over. Rates shown as a percent
  of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).
\6\ The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown
  as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1995

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1995.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              3.25               4                  5.05               6.9
    If single status \3\............              4                  5.05               6.4                6.9
 4. Arkansas........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  4                  8                 11
    If single status \3\............              4                  9.3                9.3               11
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              4.5                4.5                4.5                4.5
 8. Delaware........................              6                  7.6                7.7                7.7
 9. District of Columbia............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8                  9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              7.5                7.8                8.2                8.2
14. Illinois........................              3                  3                  3                  3
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                7.55               9.98               9.98
    If single status \3\............              7.2                8.8                9.98               9.98
17. Kansas..........................              3.5                6.25               6.25               6.45
    If single status \3\............              4.4                7.75               7.75               7.75
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              2                  4                  4                  6
    If single status \3\............              4                  4                  6                  6
20. Maine...........................              4.5                7                  8.5                8.5
    If single status \3\............              8.5                8.5                8.5                8.5
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.95               5.95               5.95               5.95
23. Michigan........................              4.4                4.4                4.4                4.4
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8                  8.5                8.5
25. Mississippi.....................              5                  5                  5                  5
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              6                  9                 10                 11
28. Nebraska........................              3.65               5.60               7.35               7.75
    If single status \3\............              5.60               7.35               7.60               7.75
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              1.7                2.125              2.975              6.58
    If single status \3\............              1.7                4.25               6.013              6.58
32. New Mexico......................              3.2                6                  7.1                8.5
    If single status \3\............              6                  7.1                7.9                8.5
33. New York........................              4.55               7.594              7.594              7.594
    If single status \3\............              7.594              7.594              7.594              7.594
34. North Carolina..................              6                  7                  7                  7.75
35. North Dakota....................             14                 14                 14                 14
                                                                   (See footnote 4)
36. Ohio............................              2.972              4.457              5.201              7.5
37. Oklahoma........................              4                  7                  7                  7
    If single status \3\............              7                  7                  7                  7

[[Page 210]]

 
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.8                2.8                2.8                2.8
 
40. Rhode Island....................             27.5               27.5               27.5               27.5
 ...................................                               (See footnote 5)
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7.2                7.2                7.2                7.2
 
46. Vermont                                                        (See footnote 6)
47. Virginia........................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6                  6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ The income tax rate for North Dakota is 14 percent of Federal income tax liability for all employees. Rates
  shown as a percent of Federal income tax liability must be converted to a percent of income as provided in
  Sec.  302-11.8(e)(2)(iii).
\5\ The income tax rate for Rhode Island is 27.5 percent of Federal income tax liability for all employees.
  Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided
  in Sec.  302-11.8(e)(2)(iii).
\6\ The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown
  as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1996

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1996.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts
                                                           specified in each column \1\ \2\
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
 1. Alabama.........................              5                  5                  5                  5
 2. Alaska..........................              0                  0                  0                  0
 3. Arizona.........................              3                  3.5                4.2                5.6
 4. Arkansas........................              4.5                7                  7                  7
    If single status \3\............              6                  7                  7                  7
 5. California......................              2                  4                  8                 11
    If single status \3\............              4                  9.3                9.3               11
 6. Colorado........................              5                  5                  5                  5
 7. Connecticut.....................              4.5                4.5                4.5                4.5
 8. Delaware........................              6                  7.1                7.1                7.1
 9. District of Columbia............              8                  9.5                9.5                9.5
10. Florida.........................              0                  0                  0                  0
11. Georgia.........................              6                  6                  6                  6
12. Hawaii..........................              8                  9.5               10                 10
    If single status \3\............              9.5               10                 10                 10
13. Idaho...........................              7.8                8.2                8.2                8.2
14. Illinois........................              3                  3                  3                  3
15. Indiana.........................              3.4                3.4                3.4                3.4
16. Iowa............................              6.8                7.55               9.98               9.98
    If single status \3\............              7.2                8.8                9.98               9.98
17. Kansas..........................              3.5                6.25               6.25               6.45
    If single status \3\............              4.4                7.75               7.75               7.75
18. Kentucky........................              6                  6                  6                  6
19. Louisiana.......................              2                  4                  4                  6
    If single status \3\............              4                  4                  6                  6
20. Maine...........................              4.5                7                  8.5                8.5
    If single status \3\............              8.5                8.5                8.5                8.5
21. Maryland........................              5                  5                  5                  5
22. Massachusetts...................              5.95               5.95               5.95               5.95
23. Michigan........................              4.4                4.4                4.4                4.4
24. Minnesota.......................              6                  8                  8                  8.5
    If single status \3\............              8                  8                  8.5                8.5
25. Mississippi.....................              5                  5                  5                  5

[[Page 211]]

 
26. Missouri........................              6                  6                  6                  6
27. Montana.........................              6                  9                 10                 11
28. Nebraska........................              3.65               5.24               6.99               6.99
    If single status \3\............              5.24               6.99               6.99               6.99
29. Nevada..........................              0                  0                  0                  0
30. New Hampshire...................              0                  0                  0                  0
31. New Jersey......................              1.4                1.75               2.45               6.37
    If single status \3\............              1.4                3.45               5.25               6.37
32. New Mexico......................              3.2                6                  7.1                8.5
    If single status \3\............              6                  7.1                7.9                8.5
33. New York........................              5                  7.125              7.125              7.125
    If single status \3\............              7.125              7.125              7.125              7.125
34. North Carolina..................              6                  7                  7                  7.75
35. North Dakota....................              6.67               9.33              12                 12
    If single status \3\............              8                 10.67              12                 12
36. Ohio............................              2.972              4.457              5.201              7.5
37. Oklahoma........................              4                  7                  7                  7
    If single status \3\............              7                  7                  7                  7
38. Oregon..........................              9                  9                  9                  9
39. Pennsylvania....................              2.8                2.8                2.8                2.8
 
40. Rhode Island....................             27.5               27.5               27.5               27.5
 ...................................                               (See footnote 4)
41. South Carolina..................              7                  7                  7                  7
42. South Dakota....................              0                  0                  0                  0
43. Tennessee.......................              0                  0                  0                  0
44. Texas...........................              0                  0                  0                  0
45. Utah............................              7                  7                  7                  7
 
46. Vermont                                                        (See footnote 5)
47. Virginia........................              5                  5.75               5.75               5.75
48. Washington......................              0                  0                  0                  0
49. West Virginia...................              4                  4.5                6                  6.5
50. Wisconsin.......................              6.55               6.93               6.93               6.93
51. Wyoming.........................              0                  0                  0                 0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ The income tax rate for Rhode Island is 27.5 percent of Federal income tax liability for all employees.
  Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided
  in Sec.  302-11.8(e)(2)(iii).
\5\ The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown
  as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1997

    The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1997.

----------------------------------------------------------------------------------------------------------------
     Marginal tax rates (stated in percents) for the earned income amounts specified in each column.\1\ \2\
-----------------------------------------------------------------------------------------------------------------
                                                                                                      $75,000 &
              State (or district)                $20,000-$24,999  $25,000-$49,999  $50,000-$74,999      over
----------------------------------------------------------------------------------------------------------------
Alabama........................................           5                5                5              5
Alaska.........................................           0                0                0              0
Arizona........................................           2.9              3.3              3.9            5.17
Arkansas.......................................           4.5              7                7              7
    If single status \3\.......................           6                7                7              7
California.....................................           2                4                8              9.3
    If single status \3\.......................           4                9.3              9.3            9.3
Colorado.......................................           5                5                5              5
Connecticut....................................           3                4.5              4.5            4.5
    If single status \3\.......................           4.5              4.5              4.5            4.5
Delaware.......................................           5.8              6.9              6.9            6.9
District of Columbia...........................           8                9.5              9.5            9.5
Florida........................................           0                0                0              0
Georgia........................................           6                6                6              6
Hawaii.........................................           8                9.5             10             10
    If single status \3\.......................           9.5             10               10             10
Idaho..........................................           7.8              8.2              8.2            8.2

[[Page 212]]

 
Illinois.......................................           3                3                3              3
Indiana........................................           3.4              3.4              3.4            3.4
Iowa...........................................           6.8              7.55             9.98           9.98
    If single status \3\.......................           7.2              8.8              9.98           9.98
Kansas.........................................           3.5              6.25             6.25           6.45
    If single status \3\.......................           4.4              7.75             7.75           7.75
Kentucky.......................................           6                6                6              6
Louisiana......................................           2                4                4              6
    If single status \3\.......................           4                4                6              6
Maine..........................................           4.5              7                8.5            8.5
    If single status \3\.......................           8.5              8.5              8.5            8.5
Maryland.......................................           5                5                5              5
Massachusetts..................................           5.95             5.95             5.95           5.95
Michigan.......................................           4.4              4.4              4.4            4.4
Minnesota......................................           6                8                8              8.5
    If single status \3\.......................           8                8                8.5            8.5
Mississippi....................................           5                5                5              5
Missouri.......................................           6                6                6              6
Montana........................................           6                9               10             11
Nebraska.......................................           3.65             5.24             6.99           6.99
    If single status \3\.......................           5.24             6.99             6.99           6.99
Nevada.........................................           0                0                0              0
New Hampshire..................................           0                0                0              0
New Jersey.....................................           1.4              1.75             2.45           6.37
    If single status \3\.......................           1.4              3.50             5.525          6.37
New Mexico.....................................           3.2              6                7.1            8.5
    If single status \3\.......................           6                7.1              7.9            8.5
New York.......................................           4                5.9              6.85           6.85
    If single status \3\.......................           5.9              6.85             6.85           6.85
North Carolina.................................           6                7                7              7.75
North Dakota...................................           6.67             9.33            12             12
    If single status \3\.......................           8               10.67            12             12
Ohio...........................................           2.853            4.279            4.993          7.201
Oklahoma.......................................           4                7                7              7
    If single status \3\.......................           7                7                7              7
Oregon.........................................           9                9                9              9
Pennsylvania...................................           2.8              2.8              2.8            2.8
Rhode Island...................................          27.5             27.5             27.5           27.5
----------------------------------------------------------------------------------------------------------------
                                         (Rhode Island--See Footnote 4)
----------------------------------------------------------------------------------------------------------------
South Carolina.................................           7                7                7              7
South Dakota...................................           0                0                0              0
Tennessee......................................           0                0                0              0
Texas..........................................           0                0                0              0
Utah...........................................           7                7                7              7
Vermont........................................          25               25               25             25
----------------------------------------------------------------------------------------------------------------
                                            (Vermont--See Footnote 5)
----------------------------------------------------------------------------------------------------------------
Virginia.......................................           5                5.75             5.75           5.75
Washington.....................................           0                0                0              0
West Virginia..................................           4                4.5              6              6.5
Wisconsin......................................           6.55             6.93             6.93           6.93
Wyoming........................................           0                0                0              0
----------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45,
  $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in
  calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency
  shall establish an appropriate marginal tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the
  States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other
  rate shown.
\4\ The income tax rate for Rhode Island is 27.5 percent of Federal income tax liability for all employees.
  Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided
  in Sec.  302-11.8(e)(2)(iii).
\5\ The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown
  as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec.  302-
  11.8(e)(2)(iii).

     State Marginal Tax Rates by Earned Income Level--Tax Year 1998

    [The following table is to be used to determine the State marginal 
tax rates for calculation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(2). This table is to be used for employees who received 
covered taxable reimbursements during calendar year 1998.]

[[Page 213]]



--------------------------------------------------------------------------------------------------------------------------------------------------------
                           Marginal tax rates (stated in percents) for the earned income amounts specified in each column.1 2
---------------------------------------------------------------------------------------------------------------------------------------------------------
                       State (or district)                           $20,000-$24,999       $25,000-$49,999       $50,000-$74,999       $75,000 & Over
--------------------------------------------------------------------------------------------------------------------------------------------------------
Alabama.........................................................                 5                     5                     5                     5
Alaska..........................................................                 0                     0                     0                     0
Arizona.........................................................                 2.9                   3.3                   3.9                   5.17
Arkansas........................................................                 4.5                   7                     7                     7
If single status 3..............................................                 6                     7                     7                     7
California......................................................                 2                     4                     8                     9.3
If single status 3..............................................                 4                     9.3                   9.3                   9.3
Colorado........................................................                 5                     5                     5                     5
Connecticut.....................................................                 3                     4.5                   4.5                   4.5
If single status 3..............................................                 4.5                   4.5                   4.5                   4.5
Delaware........................................................                 5.8                   6.9                   6.9                   6.9
District of Columbia............................................                 8                     9.5                   9.5                   9.5
Florida.........................................................                 0                     0                     0                     0
Georgia.........................................................                 6                     6                     6                     6
Hawaii..........................................................                 8                     9.5                  10                    10
If single status 3..............................................                 9.5                  10                    10                    10
Idaho...........................................................                 7.8                   8.2                   8.2                   8.2
Illinois........................................................                 3                     3                     3                     3
Indiana.........................................................                 3.4                   3.4                   3.4                   3.4
Iowa............................................................                 6.8                   7.55                  9.98                  9.98
If single status 3..............................................                 7.2                   8.8                   9.98                  9.98
Kansas..........................................................                 3.5                   6.25                  6.25                  6.45
If single status 3..............................................                 4.1                   7.75                  7.75                  7.75
Kentucky........................................................                 6                     6                     6                     6
Louisiana.......................................................                 2                     4                     4                     6
If single status 3..............................................                 4                     4                     6                     6
Maine...........................................................                 4.5                   7                     8.5                   8.5
If single status 3..............................................                 8.5                   8.5                   8.5                   8.5
Maryland........................................................                 5                     5                     5                     5
Massachusetts...................................................                 5.95                  5.95                  5.95                  5.95
Michigan........................................................                 4.4                   4.4                   4.4                   4.4
Minnesota.......................................................                 6                     8                     8                     8.5
If single status 3..............................................                 8                     8                     8.5                   8.5
Mississippi.....................................................                 5                     5                     5                     5
Missouri........................................................                 6                     6                     6                     6
Montana.........................................................                 6                     9                    10                    11
Nebraska........................................................                 3.49                  5.01                  6.68                  6.68
If single status 3..............................................                 5.01                  6.68                  6.68                  6.68
Nevada..........................................................                 0                     0                     0                     0
New Hampshire...................................................                 0                     0                     0                     0
New Jersey......................................................                 1.4                   1.75                  2.45                  6.37
If single status 3..............................................                 1.4                   3.50                  5.525                 6.37
New Mexico......................................................                 3.2                   6                     7.1                   8.5
If single status 3..............................................                 6                     7.1                   7.9                   8.5
New York........................................................                 4                     6                     7.125                 7.125
If single status 3..............................................                 6                     7.125                 7.125                 7.125
North Carolina..................................................                 6                     7                     7                     7.75
North Dakota....................................................                 6.67                  9.33                 12                    12
If single status 3..............................................                 8                    10.67                 12                    12
Ohio............................................................                 2.853                 4.279                 4.993                 7.201
Oklahoma........................................................                 4                     7                     7                     7
If single status 3..............................................                 7                     7                     7                     7
Oregon..........................................................                 9                     9                     9                     9
Pennsylvania....................................................                 2.8                   2.8                   2.8                   2.8
Rhode Island 4..................................................                27                    27                    27                    27
South Carolina..................................................                 7                     7                     7                     7
South Dakota....................................................                 0                     0                     0                     0
Tennessee.......................................................                 0                     0                     0                     0
Texas...........................................................                 0                     0                     0                     0
Utah............................................................                 7                     7                     7                     7
Vermont 5.......................................................                25                    25                    25                    25
Virginia........................................................                 5                     5.75                  5.75                  5.75
Washington......................................................                 0                     0                     0                     0
West Virginia...................................................                 4                     4.5                   6                     6.5
Wisconsin.......................................................                 6.55                  6.93                  6.93                  6.93
Wyoming.........................................................                 0                     0                     0                     0
--------------------------------------------------------------------------------------------------------------------------------------------------------
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest
  dollar to determine the marginal tax rate to be used in calculating the RIT allowance.
\2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal
  tax rate as provided in Sec.  302-11.8(e)(2)(ii).
\3\ This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes.
  All other taxpayers, regardless of filing status, will use the other rate shown.
\4\ The income tax rate for Rhode Island is 27 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax
  liability must be converted to a percent of income as provided in Sec.  302-11.8(e)(2)(iii).

[[Page 214]]

 
\5\ The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax
  liability must be converted to a percent of income as provided in Sec.  302-11.8(e)(2)(iii).

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 5, 55 FR 1674, Jan. 
18, 1990; 55 FR 5945, Feb. 20, 1990; 55 FR 10866, Mar. 23, 1990; FTR 
Amdt. 15, 56 FR 10379, Mar. 12, 1991; FTR Amdt. 24, 57 FR 1112, Jan. 10, 
1992; FTR Amdt. 26, 57 FR 28636, June 26, 1992; FTR Amdt. 28, 58 FR 
8547, Feb. 16, 1993; FTR Amdt. 35, 59 FR 10997, Mar. 9, 1994; FTR Amdt. 
43, 60 FR 2536, Jan. 10, 1995; FTR Amdt. 46, 61 FR 3838, Feb. 2, 1996; 
FTR Amdt. 57, 62 FR 8174, Feb. 24, 1997; FTR Amdt. 71, 63 FR 14638, Mar. 
26, 1998; FTR Amdt. 80, 64 FR 17106, Apr. 8, 1999; 64 FR 18659, Apr. 15, 
1999]
         Appendix C to Part 302-11--Federal Tax Tables for RIT 
                           Allowance--Year 2

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1987

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1983, 1984, 1985, and 1986.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
11..............................................................     $4,650     $6,481     $7,763    $10,309    $10,400    $13,719     $5,811     $7,081
15..............................................................      6,481     21,979     10,309     31,379     13,719     40,020      7,081     19,602
28..............................................................     21,979     33,433     31,379     47,903     40,020     58,705     19,602     31,572
35..............................................................     33,433     58,810     47,903     88,015     58,705    101,432     31,572     54,120
38.5............................................................     58,810  .........     88,015  .........    101,432  .........     54,120  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1988

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1983, 1984, 1985, 1986, and 1987.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,260    $23,920     $9,440    $34,215    $12,500    $43,410     $6,200    $21,880
28..............................................................     23,920     52,310     34,215     77,300     43,410     88,740     21,880     47,475
33..............................................................     52,310    113,370     77,300    166,910     88,740    197,820     47,475    133,415
28..............................................................    113,370  .........    166,910  .........    197,820  .........    133,415  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1989

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 
1988.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,320    $24,111     $9,061    $33,963    $12,940    $43,397     $6,723    $23,089
28..............................................................     24,111     50,311     33,963     71,688     43,397     84,030     23,089     54,177
33..............................................................     50,311    110,883     71,688    164,538     84,030    198,284     54,177    145,523
28..............................................................    110,883  .........    164,538  .........    198,284  .........    145,523  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 215]]

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1990

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 
1988, or 1989.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,556    $25,167     $9,824    $35,312    $12,652    $44,759     $6,885    $23,089
28..............................................................     25,167     51,042     35,312     75,233     44,759     84,283     23,089     50,147
33..............................................................     51,042    112,588     75,233    170,564     84,283    200,559     50,147    148,107
28..............................................................    112,588  .........    170,564  .........    200,559  .........    148,107  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1991

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 
1988, 1989, or 1990.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $5,754    $26,242    $10,177    $36,611    $13,093    $46,770     $7,120    $23,977
28..............................................................     26,242     55,330     36,611     78,894     46,770     94,598     23,977     47,908
31..............................................................     55,330  .........     78,894  .........     94,598  .........     47,908  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1992

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 
1990, or 1991.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,190    $27,963    $10,864    $38,611    $14,316    $50,219     $7,819    $25,629
28..............................................................     27,963     58,786     38,611     83,158     50,219    101,123     25,629     50,939
31..............................................................     58,786  .........     83,158  .........    101,123  .........     50,939  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1993

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 
1990, 1991, or 1992.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,289    $28,621    $11,017    $39,541    $14,584    $51,229     $7,740    $26,145
28..............................................................     28,621     60,303     39,541     85,315     51,229    103,223     26,145     52,226
31..............................................................     60,303  .........     85,315  .........    103,223  .........     52,226  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 216]]

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1994

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 
1990, 1991, 1992, or 1993.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,492    $30,068    $11,603    $43,304    $15,846    $55,773     $7,738    $27,855
28..............................................................     30,068     67,256     43,304     97,172     55,773    115,653     27,855     58,980
31..............................................................     67,256    134,936     97,172    155,995    115,653    167,653     58,980     86,842
36..............................................................    134,936    273,705    155,995    284,250    167,653    277,401     86,842    142,545
39.6............................................................    273,705  .........    284,250  .........    277,401  .........    142,545  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1995

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 
1990, 1991, 1992, 1993, or 1994.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,643    $30,783    $11,937    $44,304    $16,387    $57,249     $8,171    $28,637
28..............................................................     30,783     68,684     44,304    102,201     57,249    119,362     28,637     59,017
31..............................................................     68,684    139,546    102,201    163,966    119,362    173,514     59,017     88,341
36..............................................................    139,546    283,746    163,966    294,200    173,514    286,217     88,341    147,650
39.6............................................................    283,746  .........    294,200  .........    286,217  .........    147,650  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1996

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1987, 1988, 1989, 1990, 1991, 
1992, 1993, 1994, or 1995.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $6,885    $31,807    $12,295    $45,572    $17,027    $59,055     $8,229    $29,600
28..............................................................     31,807     70,867     45,572    105,805     59,055    123,190     29,600     61,245
31..............................................................     70,867    144,170    105,805    168,990    123,190    179,414     61,245     90,611
36..............................................................    144,170    292,883    168,990    301,968    179,414    295,681     90,611    150,779
39.6............................................................    292,883  .........    301,968  .........    295,681  .........    150,779  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1997

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1987, 1988, 1989, 1990, 1991, 
1992, 1993, 1994, 1995, or 1996.

[[Page 217]]



--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Single taxpayer     Heads of household      Married filing        Married filing
                                                                 --------------------------------------------  jointly/qualifying        separately
                                                                                                               widows and widowers ---------------------
                   Marginal tax rate (percent)                                But not               But not  ----------------------
                                                                     Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $7,067    $32,674    $12,963    $46,966    $16,798    $59,856     $8,702    $29,669
28..............................................................     32,674     71,647     46,966    104,632     59,856    123,931     29,669     62,023
31..............................................................     71,647    141,006    104,632    161,381    123,931    180,221     62,023     92,072
36..............................................................    141,006    288,900    161,381    293,567    180,221    299,695     92,072    152,835
39.6............................................................    288,900  .........    293,567  .........    299,695  .........    152,835  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1998

    The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1988, 1989, 1990, 1991, 1992, 
1993, 1994, 1995, 1996, or 1997.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                        Marginal tax rate                            Single taxpayer     Heads of household      Married filing        Married filing
-------------------------------------------------------------------------------------------------------------  jointly/qualifying        separately
                                                                                                                widows & widowers  ---------------------
                                                                              But not               But not  ----------------------
                             Percent                                 Over       over       Over       over                But not      Over     But not
                                                                                                                 Over       over                  over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................................     $7,229    $33,530    $12,964    $48,232    $16,858    $61,069     $8,685    $30,351
28..............................................................     33,530     73,135     48,232    109,311     61,069    126,880     30,351     63,863
31..............................................................     73,135    145,648    109,311    177,378    126,880    184,945     63,863     92,550
36..............................................................    145,648    299,410    177,378    321,683    184,945    308,061     92,550    152,715
39.6............................................................    299,410  .........    321,683  .........    308,061  .........    152,715  .........
--------------------------------------------------------------------------------------------------------------------------------------------------------

Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax 
                                Year 1999

    [The following table is to be used to determine the Federal marginal 
tax rate for Year 2 for computation of the RIT allowance as prescribed 
in Sec. 302-11.8(e)(1). This table is to be used for employees whose 
Year 1 occurred during calendar years 1989, 1990, 1991, 1992, 1993, 
1994, 1995, 1996, 1997, or 1998.]

--------------------------------------------------------------------------------------------------------------------------------------------------------
                    Marginal tax rate                         Single taxpayer       Heads of household    Married filing jointly/     Married filing
---------------------------------------------------------------------------------------------------------   qualifying widows &         separately
                                                                                                                 widowers        -----------------------
                                                                        But not                 But not  ------------------------
                         Percent                             Over        over        Over        over                   But not      Over       But not
                                                                                                             Over        over                    over
--------------------------------------------------------------------------------------------------------------------------------------------------------
15......................................................      $7,288     $33,937     $13,132     $48,851     $17,078     $62,143      $8,480     $30,536
28......................................................      33,937      73,812      48,851     109,613      62,143     128,360      30,536      61,844
31......................................................      73,812     145,735     109,613     177,494     128,360     185,189      61,844      95,644
36......................................................     145,735     300,782     177,494     324,383     185,189     309,316      95,644     164,417
39.6....................................................     300,782                 324,383                 309,316                 164,417
--------------------------------------------------------------------------------------------------------------------------------------------------------

[54 FR 20332, May 10, 1989, as amended by FTR Amdt. 5, 55 FR 1676, Jan. 
18, 1990; FTR Amdt. 15, 56 FR 10380, Mar. 12, 1991; FTR Amdt. 24, 57 FR 
1114, Jan. 10, 1992; FTR Amdt. 28, 58 FR 8549, Feb 16, 1993; FTR Amdt. 
35, 59 FR 10997, Mar. 9, 1994; FTR Amdt. 43, 60 FR 2536, Jan. 10, 1995; 
FTR Amdt. 46, 61 FR 3840, Feb. 2, 1996; FTR Amdt. 57, 62 FR 8174, Feb. 
24, 1997; 63 FR 14639, Mar. 26, 1998; FTR Amdt. 80, 64 FR 17107, Apr. 8, 
1999]
       Appendix D to Part 302-11--Puerto Rico Tax Tables for RIT 
                               Allowance

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1987

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
25.66.......................................................  ...........      $25,000  ...........  ...........

[[Page 218]]

 
33.35.......................................................  ...........  ...........  ...........      $25,000
47.03.......................................................      $25,000       50,000  ...........  ...........
50.00.......................................................       50,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1988

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........      $25,000  ...........  ...........
25..........................................................  ...........  ...........  ...........      $25,000
41..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1989

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........      $25,000  ...........  ...........
25..........................................................  ...........  ...........  ...........      $25,000
38..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1990

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........      $25,000  ...........  ...........
25..........................................................  ...........  ...........  ...........      $25,000
41..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1991

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........      $25,000  ...........  ...........
25..........................................................  ...........  ...........  ...........      $25,000
36..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1992

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........      $25,000  ...........  ...........
25..........................................................  ...........  ...........  ...........      $25,000
36..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------


[[Page 219]]

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1993

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........  ...........  ...........      $25,000
25..........................................................  ...........      $25,000  ...........  ...........
36..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1994

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
15..........................................................  ...........  ...........  ...........      $25,000
25..........................................................  ...........      $25,000  ...........  ...........
36..........................................................      $25,000  ...........      $25,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1995

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
12..........................................................  ...........  ...........  ...........      $25,000
18..........................................................  ...........      $25,000  ...........  ...........
31..........................................................  ...........  ...........      $25,000      $50,000
33..........................................................      $25,000  ...........      $50,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1996

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                                                                Single filing status     Any other filing status
                                                             ---------------------------------------------------
                 Marginal tax rate (percent)                                 But not                   But not
                                                                  Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
12..........................................................  ...........  ...........  ...........      $25,000
18..........................................................  ...........      $25,000  ...........  ...........
31..........................................................      $25,000      $50,000      $25,000      $50,000
33..........................................................      $50,000  ...........      $50,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1997

    The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).

----------------------------------------------------------------------------------------------------------------
                      Marginal tax rate                         Single filing status     Any other filing status
----------------------------------------------------------------------------------------------------------------
                                                                             But not                   But not
                           Percent                                Over         over         Over         over
----------------------------------------------------------------------------------------------------------------
12..........................................................  ...........  ...........  ...........      $25,000
18..........................................................  ...........      $25,000  ...........  ...........
31..........................................................      $25,000       50,000      $25,000       50,000
33..........................................................       50,000  ...........       50,000  ...........
----------------------------------------------------------------------------------------------------------------

  Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1998

    [The following table is to be used to determine the Puerto Rico 
marginal tax rate for computation of the RIT allowance as prescribed in 
Sec. 302-11.8(e)(4)(i).]

[[Page 220]]



----------------------------------------------------------------------------------------------------------------
                Marginal tax rate                      Single filing status           Any other filing status
----------------------------------------------------------------------------------------------------------------
                     Percent                           Over        But not over        Over        But not over
----------------------------------------------------------------------------------------------------------------
12..............................................                                                         $25,000
18..............................................                         $25,000
31..............................................         $25,000          50,000         $25,000          50,000
33..............................................          50,000                          50,000
----------------------------------------------------------------------------------------------------------------

[FTR Amdt. 30, 58 FR 15438, Mar. 23, 1993, as amended by FTR Amdt. 35, 
59 FR 10997, Mar. 9, 1994; FTR Amdt. 43, 60 FR 2536, Jan. 10, 1995; FTR 
Amdt. 46, 61 FR 3840, Feb. 2, 1996; FTR Amdt. 57, 62 FR 8176, Feb. 24, 
1997; FTR Amdt. 71, 63 FR 14639, Mar. 26, 1998; FTR Amdt. 80, 64 FR 
17108, Apr. 8, 1999]



PART 302-12--USE OF A RELOCATION SERVICES COMPANY--Table of Contents




        Subpart A--Agency's Use of a Relocation Services Company

Sec.
302-12.1  What are ``relocation services''?
302-12.2  May we enter into a contract with a relocation services 
          company for the company to provide relocation services?
302-12.3  What contracted relocation services may we provide at 
          Government expense?
302-12.4  May we separately contract for each type of relocation 
          service?
302-12.5  What is the purpose of contracting for relocation services?
302-12.6  How must we administer a relocation services contract?
302-12.7  What policies must we establish when offering our employees 
          the services of a relocation services company?
302-12.8  What rules must we follow when contracting for relocation 
          services?
302-12.9  What are the income tax consequences that we must consider 
          when offering relocation services?
302-12.10  What must we consider in deciding whether to use the fixed-
          fee or cost-reimbursable contracting method?
302-12.11  May we take title to an employee's residence?
302-12.12  Under a homesale program, may we establish a maximum home 
          value above which we will not pay for homesale services?
302-12.13  Under a homesale program, may we pay an employee for losses 
          he/she incurs on the sale of a residence?
302-12.14  Under a homesale program, may we direct the relocation 
          services company to pay an employee more than the fair market 
          value of his/her residence?
302-12.15  May we use a relocation services contract for services which 
          we are contractually bound to obtain under another travel 
          services contract?

       Subpart B--Employee's Use of a Relocation Services Company

302-12.100  Am I eligible to use a relocation services company?
302-12.101  Must my agency allow me to use a relocation services 
          company?
302-12.102  Under what conditions may I use a relocation services 
          company?
302-12.103  For what relocation services expenses will my agency pay?
302-12.104  If I use a contracted-for relocation service that is a 
          substitute for reimbursable relocation allowance, will I be 
          reimbursed for the relocation allowance as well?
302-12.105  What expenses will my agency pay if I use a relocation 
          services company to ship household goods in excess of the 
          maximum weight allowance?
302-12.106  What expenses will my agency pay if I use a relocation 
          services company to sell or purchase a residence for which I 
          and/or a member(s) of my immediate family do not have full 
          title?
302-12.107  If my agency authorizes me to enter a homesale program, must 
          I accept a buyout offer from the relocation services company?
302-12.108  What are the income tax consequences if I use a relocation 
          services company?

    Authority: 5 U.S.C. 5738 and 20 U.S.C. 905(c).

    Source: FTR Amdt. 62, 62 FR 13766, Mar. 21, 1997, unless otherwise 
noted.



        Subpart A--Agency's Use of a Relocation Services Company

    Note to subpart A: Use of the pronouns ``we'' and ``you'' throughout 
this subpart refers to the agency.



Sec. 302-12.1  What are ``relocation services''?

    ``Relocation services'' are services provided by a private company 
under a contract with an agency to assist a transferred employee in 
relocating to

[[Page 221]]

the new official station. Examples include homesale programs, home 
marketing assistance, home finding assistance, and property management 
services.



Sec. 302-12.2  May we enter into a contract with a relocation services company for the company to provide relocation services?

    Yes.



Sec. 302-12.3  What contracted relocation services may we provide at Government expense?

    You may pay for contracted relocation services that are a substitute 
for reimbursable relocation allowances authorized throughout this 
chapter. For example, you may pay for homesale services as a substitute 
for residence sale expenses, or household goods management services as a 
substitute for transportation of household goods.



Sec. 302-12.4  May we separately contract for each type of relocation service?

    Yes, or you may combine several types of relocation services in a 
single contract.



Sec. 302-12.5  What is the purpose of contracting for relocation services?

    To improve the treatment of employees who are directed to relocate 
to facilitate the retention of a well-qualified workforce.



Sec. 302-12.6  How must we administer a relocation services contract?

    You must balance the positive effects that availability of 
relocation services has on employee mobility and morale with any 
increased costs your agency may experience as a result of providing 
relocation services.



Sec. 302-12.7  What policies must we establish when offering our employees the services of a relocation services company?

    You must establish policies governing:
    (a) The conditions under which you will authorize an employee to use 
a relocation services company;
    (b) Which employees you will allow to use a relocation services 
company;
    (c) What relocation services you will offer an employee; and
    (d) Who will determine in each case if an employee may use a 
relocation services company and what services will be offered.



Sec. 302-12.8  What rules must we follow when contracting for relocation services?

    The rules contained in the Federal Acquisition Regulations (FAR) (48 
CFR) and/or other procurement regulations applicable to you.



Sec. 302-12.9  What are the income tax consequences that we must consider when offering relocation services?

    Amounts you pay to a relocation services company on behalf of an 
employee may be taxable to the employee. In some cases, such as with 
certain homesale programs, the amounts may not be taxable. You must 
determine the taxability of such payments, and pay a relocation income 
tax (RIT) allowance in accordance with part 302-11 of this chapter on 
payments you determine to be taxable to the employee. You may contact 
the Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue 
Service, 1111 Constitution Avenue, NW., Room 5501, Washington, DC 20224, 
for information on the income tax consequences of payments you make to a 
relocation services company.



Sec. 302-12.10  What must we consider in deciding whether to use the fixed-fee or cost-reimbursable contracting method?

    You must consider the following factors in deciding which 
contracting method to use:
    (a) Risk of alternative methods. Under a fixed fee contract, the 
relocation services company bears all risks not expressly contained in 
the contract. Under a cost-reimbursable contract, you must assume some 
or all risks and, therefore, must assume some management 
responsibilities under the contract as well. For example, under a fixed 
fee homesale program you are not directly liable for losses incurred if 
a residence does not sell immediately, while under a cost-reimbursable 
homesale program you assume some or all risks of selling the residence.

[[Page 222]]

    (b) Cost of alternative methods. Under the fixed fee method of 
contracting, the fee includes a cost component for risk assumed by the 
relocation services company. Under the cost-reimbursable method of 
contracting, you are directly responsible for some or all of the costs 
associated with management of the contract. In deciding whether to use 
cost-reimbursable contracting you, therefore, must consider the cost of 
resources you would require (including personnel costs) to manage a 
cost-reimbursable relocation services contract.
    (c) Effect on the obligation of funds. You must obligate funds for a 
relocation in the fiscal year in which the purchase order is awarded 
under the contract. Under the fixed fee contracting method, the amount 
of the relocation services fee is fixed and you have a basis for 
determining the amount of funds to obligate. Under the cost-reimbursable 
contracting method, you must obligate funds based on an estimate of the 
costs that will be incurred. When opting for cost-reimbursable 
contracting you, therefore, should establish a reliable method of 
computing fund obligation estimates.



Sec. 302-12.11  May we take title to an employee's residence?

    No, you may not take title to an employee's residence except as 
specifically provided by statute. The statutes which form the basis for 
the provisions of this part do not provide such authority.



Sec. 302-12.12  Under a homesale program, may we establish a maximum home value above which we will not pay for homesale services?

    Yes. If a home exceeding the maximum value is sold under your 
homesale program, the employee will be responsible for any additional 
costs. You must establish a maximum amount commensurate with your 
agency's experience. You may consider, among other factors, budgetary 
constraints, the value range of homes in areas where you have offices, 
and the value range of homes previously entered in your program.



Sec. 302-12.13  Under a homesale program, may we pay an employee for losses he/she incurs on the sale of a residence?

    No. But, this does not preclude your reimbursing a relocation 
services company for losses incurred while the contractor holds the 
property.



Sec. 302-12.14  Under a homesale program, may we direct the relocation services company to pay an employee more than the fair market value of his/her residence?

    No. Under a homesale program you may not direct the relocation 
services company to pay an employee more than the fair market value (as 
determined by the residence appraisal process) of his/her home.



Sec. 302-12.15  May we use a relocation services contract for services which we are contractually bound to obtain under another travel services contract?

    No. For example, you may not use a relocation services contract to 
circumvent the travel and transportation expense payment system contract 
if you are a user of that contract.



       Subpart B--Employee's Use of a Relocation Services Company

    Note to subpart B: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-12.100  Am I eligible to use a relocation services company?

    Yes, if you are an employee who is authorized to transfer.



Sec. 302-12.101  Must my agency allow me to use a relocation services company?

    No. Your agency determines if you may use a relocation services 
company.



Sec. 302-12.102  Under what conditions may I use a relocation services company?

    You may use a relocation services company if:
    (a) You meet all conditions required for you to be eligible for an 
allowance contained in this chapter for which a

[[Page 223]]

service provided by the relocation services company would serve as a 
substitute, and you are authorized to use a specific relocation service 
provided by the company as a substitute;
    (b) You have signed a service agreement; and
    (c) You meet any specific conditions your agency has established.



Sec. 302-12.103  For what relocation services expenses will my agency pay?

    Your agency will pay the relocation services company s fees/expenses 
for the services you are authorized to use. If your agency pays the 
relocation services company for actual expenses the company incurs on 
your behalf, payment to the company is limited to what you would have 
received under the direct reimbursement provisions of this chapter.



Sec. 302-12.104  If I use a contracted-for relocation service that is a substitute for reimbursable relocation allowance, will I be reimbursed for the 
          relocation allowance as well?

    No.



Sec. 302-12.105  What expenses will my agency pay if I use a relocation services company to ship household goods in excess of the maximum weight allowance?

    Your agency will pay the portion of the fee attributable to 18,000 
pounds net weight. You must pay the rest.



Sec. 302-12.106  What expenses will my agency pay if I use a relocation services company to sell or purchase a residence for which I and/or a member(s) of my 
          immediate family do not have full title?

    Your agency will pay the portion of the relocation services 
company's fee attributable to your pro rata share of the residence, as 
determined in accordance with Sec. 302-6.1(f) of this chapter. You must 
pay any portion of the fee attributable to other than your pro rata 
share of the residence.



Sec. 302-12.107  If my agency authorizes me to enter a homesale program, must I accept a buyout offer from the relocation services company?

    No. Your agency must give you the option to accept or reject an 
offer from the relocation services company.



Sec. 302-12.108  What are the income tax consequences if I use a relocation services company?

    You may incur income taxes on relocation services provided by a 
relocation services company and paid for by your agency. Section 82 of 
the Internal Revenue Code states there shall be included in gross income 
(as compensation for services) any amount received or accrued, directly 
or indirectly, by an individual as a payment for or reimbursement of 
expenses of moving from one residence to another residence which is 
attributable to employment. You will receive a relocation income tax 
(RIT) allowance if your agency determines that such expenses are 
taxable. The Government does not assume responsibility for payment of 
your taxes, however, and you may wish to consult a tax professional on 
income tax reporting.



PART 302-14--HOME MARKETING INCENTIVE PAYMENTS--Table of Contents




             Subpart A--Payment of Incentive to the Employee

Sec.
302-14.1  What is a ``homesale program''?
302-14.2  What is the purpose of a home marketing incentive payment?
302-14.3  Am I eligible to receive a home marketing incentive payment?
302-14.4  Must my agency pay me a home marketing incentive?
302-14.5  Under what circumstances will I receive a home marketing 
          incentive payment?
302-14.6  How much may my agency pay me for a home marketing incentive?
302-14.7  Are there tax consequences when I receive a home marketing 
          incentive payment?

                   Subpart B--Agency Responsibilities

302-14.100  How should we administer our home marketing incentive 
          payment program?
302-14.101  What policies must we establish to govern our home marketing 
          incentive payment program?
302-14.102  What factors should we consider in determining whether to 
          establish a home marketing incentive payment program?
302-14.103  What factors should we consider in determining the amount of 
          a home marketing incentive payment?

    Authority: 5 U.S.C. 5756.

[[Page 224]]


    Source: FTR Amdt. 61, 62 FR 13763, Mar. 21, 1997, unless otherwise 
noted.



             Subpart A--Payment of Incentive to the Employee

    Note to subpart A: Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-14.1  What is a ``homesale program''?

    It is a program offered by an agency through a contractual 
arrangement with a relocation services company. The relocation services 
company purchases a transferred employee s residence at fair market 
(appraised) value and then independently markets and sells the 
residence.



Sec. 302-14.2  What is the purpose of a home marketing incentive payment?

    To reduce the Government s relocation costs by encouraging 
transferred employees who participate in their employing agency s 
homesale program to independently and aggressively market, and find a 
bona fide buyer for, their residence. This significantly reduces the 
fees/expenses their agencies must pay to relocation services companies 
and effectively lowers the cost of such programs.



Sec. 302-14.3  Am I eligible to receive a home marketing incentive payment?

    Yes, if you are an employee who is authorized to transfer and you 
otherwise meet requirements for sale of your residence at Government 
expense.



Sec. 302-14.4  Must my agency pay me a home marketing incentive?

    No. Your agency determines when it is in the Government s interest 
to offer you a home marketing incentive.



Sec. 302-14.5  Under what circumstances will I receive a home marketing incentive payment?

    You will receive a home marketing incentive payment when:
    (a) You enter your residence in your agency s homesale program;
    (b) You independently and aggressively market your residence;
    (c) You find a bona fide buyer for your residence as a result of 
your independent marketing efforts;
    (d) You transfer the residence to the relocation services company;
    (e) Your agency pays a reduced fee/expenses to the relocation 
services company as a result of your independent marketing efforts; and
    (f) You meet any additional conditions your agency has established, 
including but not limited to, mandatory marketing periods, list price 
guidelines, closing requirements, and residence value caps.



Sec. 302-14.6  How much may my agency pay me for a home marketing incentive?

    Your agency determines the amount of your home marketing incentive 
payment. The incentive payment, however, may not exceed the lesser of:
    (a) Five percent of the price the relocation services company paid 
when it purchased the residence from you; or
    (b) The savings your agency realized from the reduced fee/expenses 
it paid as a result of your finding a bona fide buyer.



Sec. 302-14.7  Are there tax consequences when I receive a home marketing incentive payment?

    Yes, the home marketing incentive payment is considered income. 
Consequently, you will be taxed, and your agency will withhold income 
and employment taxes, on the home marketing incentive payment. You will 
not, however, receive a withholding tax allowance (WTA) to offset the 
withholding on your home marketing incentive payment, nor will you 
receive a relocation income tax (RIT) allowance payment for 
substantially all of your Federal, state and local income taxes on the 
incentive payment.



                   Subpart B--Agency Responsibilities

    Note to subpart B: Use of the pronouns ``we'' and ``you'' throughout 
this subpart refers to the agency.

[[Page 225]]



Sec. 302-14.100  How should we administer our home marketing incentive payment program?

    Your goal in using an incentive payment program is to reduce your 
overall relocation costs. You must not make a home marketing incentive 
payment that exceeds the savings you realize from the reduced fees/
expenses you pay the relocation services company.



Sec. 302-14.101  What policies must we establish to govern our home marketing incentive payment program?

    You must establish policies to govern:
    (a) The conditions under which you will authorize a home marketing 
incentive payment for an employee;
    (b) The amount of the home marketing incentive payment(s) you will 
offer (or the method you will use to compute your home marketing 
incentive payments); and
    (c) Who will determine in each case whether a home marketing 
incentive payment is authorized.



Sec. 302-14.102  What factors should we consider in determining whether to establish a home marketing incentive payment program?

    You should consider:
    (a) Whether the program will increase the percentage of residences 
sold for which employees find a bona fide buyer. You should establish a 
benchmark for the percentage of residences for which you expect 
employees to find a bona fide buyer resulting in lower homesale costs to 
you. If your historical percentage of employee-generated sales is below 
your benchmark, a home marketing incentive payment program may benefit 
you.
    (b) The expected net savings from a home marketing incentive payment 
program.



Sec. 302-14.103  What factors should we consider in determining the amount of a home marketing incentive payment?

    You should consider:
    (a) Amount of savings from reduced fee/expenses paid to the 
relocation services company. The home marketing incentive payment 
program is intended to reduce your relocation costs. The amount of each 
home marketing incentive payment you make, therefore, must not exceed 
the savings you realize from the reduced fee you pay to the relocation 
services company.
    (b) Employee's efforts in marketing the residence. The purpose of a 
home marketing incentive payment program is to encourage a transferred 
employee who participates in a homesale program to independently and 
aggressively market his/her residence and find a bona fide buyer.



PART 302-15--ALLOWANCE FOR PROPERTY MANAGEMENT SERVICES--Table of Contents






                Subpart A--General Rules for the Employee

Sec.
302-15.1  What are ``property management services''?
302-15.2  What are the purposes of the allowance for property management 
          services?
302-15.3  Am I eligible for payment for property management services 
          under this subpart?
302-15.4  Who is not eligible for payment for property management 
          services?
302-15.5  Is my agency required to authorize payment for property 
          management services?
302-15.6  Under what circumstances may my agency authorize payment under 
          this part?
302-15.7  For what property may my agency authorize payment under this 
          part?
302-15.8  When my agency authorizes payment for me under this part, am I 
          obligated to use such services, or may I elect instead to sell 
          my residence at Government expense?
302-15.9  Must I repay property management expenses my agency paid under 
          this part if I elect to sell my former residence in the United 
          States at Government expense when I am transferred from my 
          current foreign post of duty to an official station in the 
          United States other than the one I left?
302-15.10  How long may my agency pay under this part?
302-15.11  If my agency authorized, and I elected to receive, payment 
          for property management expenses, may I later elect to sell my 
          residence at Government expense?
302-15.12  If my agency is paying for property management services under 
          this part and my service agreement expires, what must I do to 
          ensure that payment

[[Page 226]]

          for property management services continues?
302-15.13  What are the income tax consequences when my agency pays for 
          my property management services?

                   Subpart B--Agency Responsibilities

302-15.70  What governing policies must we establish for the allowance 
          for property management services?

    Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 
3 CFR, 1971-1975 Comp., p. 586.

    Source:  FTR Amdt. 84, 64 FR 29164, May 28, 1999, unless otherwise 
noted.



                Subpart A--General Rules for the Employee

    Note to subpart A:  Use of the pronouns ``I'' and ``you'' throughout 
this subpart refers to the employee.



Sec. 302-15.1  What are ``property management services''?

    ``Property management services'' are programs provided by private 
companies for a fee, which help an employee to manage his/her residence 
at the old official station as a rental property. These services 
typically include, but are not limited to, obtaining a tenant, 
negotiating the lease, inspecting the property regularly, managing 
repairs and maintenance, enforcing lease terms, collecting the rent, 
paying the mortgage and other carrying expenses from rental proceeds 
and/or funds of the employee, and accounting for the transactions and 
providing periodic reports to the employee.



Sec. 302-15.2  What are the purposes of the allowance for property management services?

    The purpose is to reduce overall Government relocation costs when 
used instead of sale of the employee's residence at Government expense. 
When authorized in connection with an employee's transfer to a foreign 
post of duty, the purpose is to relieve the employee of the costs of 
maintaining a home in the United States while stationed at a foreign 
post of duty.



Sec. 302-15.3  Am I eligible for payment for property management services under this subpart?

    Yes, when:
    (a) You transfer in the interest of the Government; and
    (b) You and/or (a) member(s) of your immediate family hold title to 
a residence which you are eligible to sell at Government expense under 
part 302-6 or 302-12 of this chapter.



Sec. 302-15.4  Who is not eligible for payment for property management services?

    New appointees, employees assigned under the Government Employees 
Training Act (5 U.S.C. 4109), and employees transferring wholly outside 
the United States are not eligible. However, relocations wholly outside 
the United States do not affect previously authorized property 
management services as long as the employee continues to meet the 
requirements of Sec. 302-15.6 and any other conditions established by 
the agency.



Sec. 302-15.5  Is my agency required to authorize payment for property management services?

    No, your agency determines:
    (a) When you meet the conditions set forth in Sec. 302-15.3;
    (b) When to authorize payment for these services; and
    (c) What procedures you must follow when it authorizes such payment.



Sec. 302-15.6  Under what circumstances may my agency authorize payment under this part?

    (a) For a relocation to an official station in the United States, 
your agency may authorize payment under this part when:
    (1) You are being returned from a foreign post of duty to a 
different official station than the one from which you were transferred 
for your foreign tour of duty;
    (2) Your agency has determined that property management services are 
more advantageous and cost effective for the Government than sale of 
your residence;
    (3) You have signed a service agreement; and
    (4) You meet any other conditions that your agency has established.
    (b) For relocations to official stations outside the United States, 
your agency will authorize payment under this part when you meet 
conditions set

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forth in paragraphs (a)(3) and (a)(4) of this section.



Sec. 302-15.7  For what property may my agency authorize payment under this part?

    Payment may be authorized only on your residence at the last 
official station in the United States from which you transferred.



Sec. 302-15.8  When my agency authorizes payment for me under this part, am I obligated to use such services, or may I elect instead to sell my residence at 
          Government expense?

    You are not obligated to use your authorized property management 
services allowance. You have the option of choosing to sell your 
residence at Government expense or to use the property management 
services allowance.



Sec. 302-15.9  Must I repay property management expenses my agency paid under this part if I elect to sell my former residence in the United States at 
          Government expense when I am transferred from my current 

          foreign post of duty to an official station in the United 
          States other than t