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.
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.
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.
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.
The FTR is written in two formats—the question & answer format and the title and narrative format.
The Q&A format is an effective way to engage the reader and to break the information into manageable pieces.
The rule is expressed in both the question and answer.
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 FTR asks questions in the first person, as the user would. It then answers the questions in the second and
The rule is in the narrative. The title serves only as a tool to determine the subject of the rule.
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.
(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
(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.
(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.
(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.
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.
(a)
(b)
(c)
(2) Transportation between places of lodging or business and places where meals are taken, if suitable meals can be obtained at the TDY site; and
(3) Mailing cost associated with filing travel vouchers and payment of Government-sponsored charge card billings.
(a) An establishment owned by the Federal Government;
(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.
(a)
(b)
(c)
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.
Agencies (as defined in § 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.
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.
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.
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.
An agency as defined in § 301-1.1 of this subtitle.
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.
Once every year.
Generally, GSA will notify agencies during the summer months that this information is required and will indicate the date reports are due.
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.
5 U.S.C. 5707, 5710, 5738, and 5739.
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.
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.
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.
No more than 10 travel expense test programs and 10 relocation expense test programs may be conducted at the same time.
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 § 300-80.3.
(f) Other agency requests under consideration at the time of submission.
(g) Uniqueness of proposed test.
Yes, if authorized, both test programs may be conducted by the same agency at the same time.
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.
The test program may not exceed 24 months from the date the test is authorized to begin.
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.
The authority to conduct test programs expires on October 20, 2005.
5 U.S.C. 5707.
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”).
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.
5 U.S.C. 5707; 31 U.S.C. 1353; 49 U.S.C. 40118.
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 § 301-2.5 (c), (i), (n), and (o) of this part.
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.
You must exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business.
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.
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.
Paragraphs (c), (i), (n), and (o) of this section require a written or electronic advance authorization.
5 U.S.C. 5707; 40 U.S.C. 486 (c); 49 U.S.C. 40118.
Yes, when performing official travel, including local travel.
Fares, rental fees, mileage payments, and other expenses related to transportation.
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.
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.
(a)
(b)
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.
You must travel to your destination by the usually traveled route unless your agency authorizes or approves a different route as officially necessary.
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.
You may be authorized to use airline, train, ship, bus, or local transit system.
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.
You must always use a contract city-pair fare (an Internet list of city-pairs is available at
(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
(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.
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 (
(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.
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.
Any additional costs or penalties incurred by you resulting from unauthorized use of non-contract service are borne by you.
No.
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.
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.
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.
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.
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 § 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.
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.
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.
(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.
For official business travel, both domestic and international, you must use coach-class accommodations, except as provided under §§ 301-10.123 and 301-10.124.
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.
(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.
Only when your agency specifically authorizes/approves your use of such accommodations under paragraphs (a) through (j) 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 § 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;
(j) When required because of agency mission.
For purposes of the use of United States flag air carriers,
Anyone whose air travel is financed by U.S. Government funds, except as provided in § 301-10.135, § 301-10.136, and § 301-10.137.
An air carrier which holds a certificate under 49 U.S.C. 41102 but does not
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.
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 § 301-10.136 and § 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 § 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.
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.
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.
(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.
No. Foreign air carrier service may not be used solely based on the cost of your ticket.
No. You must use U.S. flag air carrier service, unless you meet one of the exceptions in § 301-10.135, § 301-10.136, or § 301-10.137 or unless foreign air carrier service is deemed a matter of necessity under § 301-10.138.
Yes, you must provide a certification, as required in § 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.
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 § 301-10.135, § 301-10.136, or § 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 § 301-10.138.
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
(a)
(b)
(c)
You must use coach-class accommodations for all train travel, except when your agency authorizes first-class service.
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 § 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.
A train that operates at an increased fare due to the extra performance of the train (i.e., faster speed or fewer stops).
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 § 301-10.162.
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.)
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.
Accommodations on ships vary according to deck levels.
(a)
(b)
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 § 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.
(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.
You may be authorized to use:
(a) A Government automobile in accordance with § 301-10.220;
(b) A Government aircraft in accordance with § 301-10.260 through § 301-10.262 of this part; and
(c) Other type of Government vehicle in accordance with any Government-issued rules governing its use.
Only for official purposes which include transportation:
(a) Between places of official business;
(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.
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.
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.
Only for official purposes in accordance with 41 CFR 101-37.402.
You must meet the aircrew qualification and certification requirements contained in 41 CFR 101-37.1212.
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.
When authorized by your agency.
You compute mileage reimbursement by multiplying the distance traveled, determined under § 301-10.302 of this subpart by the applicable mileage rate prescribed in § 301-10.303 of this subpart.
Following is a chart listing the reimbursable and non-reimbursable expenses:
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.
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.
Using a POV to transport other employees is strictly voluntary and you may be reimbursed in accordance with § 301-10.305.
Your agency may reimburse your parking fee as an allowable transportation expense not to exceed the cost of taxi fare to/from the terminal.
You will be reimbursed on a mileage basis (see § 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 § 301-10.310.
(a)
In addition, you may be reimbursed other allowable expenses as provided in § 301-10.304.
(b)
Your agency may authorize/approve use of:
(a) Taxicabs as specified in §§ 301-10.420 through 301-10.421 of this chapter;
(b) Commercial rental automobiles as specified in §§ 301-10.450 through 301-10.453 of this chapter; or
(c) Any other special conveyance when determined to be advantageous to the Government.
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.
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.
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.
(a)
(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)
(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
(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)
(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)
(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.
An amount which your agency determines to be reasonable.
Your agency must determine that use of a rental vehicle is advantageous to the Government and must specifically authorize such use.
(a)
(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)
No. That is a personal expense and is not reimbursable.
You are responsible for any additional cost resulting from the unauthorized use of a commercial rental automobile for other than official travel-related purposes.
5 U.S.C. 5707.
When:
(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.
No.
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.
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 § 301-11.305 or § 301-11.306. Your agency must determine when the transition between the reimbursement methods occurs.
Per diem expenses will be reimbursed by the:
(a) Lodgings-plus per diem method;
(b) Reduced per diem method;
(c) Conference lodging allowance method (see §§ 301-74.7 and 301-74.22 of this chapter); or
(d) Actual expense method.
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 § 301-11.102.)
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.
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
You must record the date of departure from, and arrival at, the official station or any other place travel begins 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.
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.
Your agency will reimburse you for different types of lodging as follows:
(a)
(b)
(c)
(d)
(e)
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.
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.
When you rent a room, apartment, house, or other lodging on a long-term
(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;
(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).
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.
No. A meal provided by a common carrier or a complimentary meal provided by a hotel/motel does not affect your per diem.
Your M&IE rate must be adjusted for a meal(s) furnished to you (except as provided in § 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.
When you cross the IDL your actual elapsed travel time will be used to compute your per diem entitlement rather than calendar days.
(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.
(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
(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).
If emergency travel is involved due to an incapacitating illness or injury, the rules in part 301-30 of this chapter govern.
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.
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.
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.
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.
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:
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.
Yes, unless exempted by the State or local jurisdiction.
Exemptions from taxes for Federal travelers, and the forms required to claim them, vary from location to location. The GSA Travel Homepage (
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 § 301-11.302.)
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.
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.
(a) Except as provided in paragraph (b) of this section, your allowance is as shown in the following table:
(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.
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.
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.
Any official designated by the head of your agency.
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.
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.
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.
Your reimbursement is limited to the 300 percent ceiling. There is no authority to exceed this ceiling.
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.
The ITRA is an allowance designed to reimburse Federal, State and local income taxes incurred incident to an extended TDY assignment at one location.
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.
No. Reimbursement is limited to income taxes.
Yes. A claim must be submitted in accordance with your agency's policy.
Yes, for the total amount of the income tax penalty and/or interest assessed by the IRS for tax years 1993 and 1994 only.
Your agency will determine what documentation is sufficient. (See § 301-11.531.)
Your agency should:
(a) Determine Federal, State and local marginal tax rates by using the procedures and the marginal tax tables established for the relocation income tax allowance in § 302-11.7, § 302-11.8, and Appendices A, B, C and D to part 302-11 of this title; or
(b) Determine reimbursement as calculated in the illustration shown in § 301-11.535.
Yes. The amount received must be reported as taxable income in the year in which received, but you are eligible to receive an allowance to cover the taxes assessed on the ITRA under § 301-11.528.
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.
(a) Reimbursement is as illustrated:
(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.
Yes. You are reimbursed for the tax on the tax reimbursement received. Your agency will calculate the tax on
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 § 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 penalty payment (tax years 1993 and 1994 only).
(d) Any other documentation necessary to substantiate the claim.
You should follow the procedures prescribed for the relocation income tax allowance, see § 302-11.7, § 302-11.8 and Appendices A, B, C, and D to part 302-11 of this title or as illustrated in § 301-11.535.
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.
The tax tables for the year the tax was incurred are to be used.
(a) Use the documents prescribed in § 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 § 302-11.7, § 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:
Yes. The ITRA reimbursement is considered taxable income in the year paid and is subject to tax withholding as any other income.
Yes, as determined by your internal tax withholding procedures established for your agency pursuant to IRS procedures.
Yes, if the employee mutually agrees in writing to the lump sum payment and understands that he/she is responsible for any income taxes without further reimbursement. (See the illustration in § 301-11.527.)
The tax on the ITRA reimbursement should be calculated using the Year 2 formulas developed for the relocation income tax allowance. (See § 302-11.8.)
You must collect any excess payments, which includes issuing corrected W-2's or 1099's.
The ITRA is an allowance designed to reimburse Federal, State and local income taxes incurred incident to an extended TDY assignment at one location.
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.
No. Reimbursement is limited to income taxes.
Yes, a claim must be submitted in accordance with your agency's policy.
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.
Your agency will determine what documentation is sufficient. (See § 301-11.631.)
Your agency should:
(a) Determine Federal, State and local marginal tax rates by using the procedures and the marginal tax tables established for the relocation income tax allowance in § 302-11.7, § 302-11.8 and Appendices A, B, C and D to part 302-11 of this title; or
(b) Determine reimbursement as calculated in the illustration shown in § 301-11.535.
Yes. The amount received must be reported as taxable income in the year in which received, but you are eligible to
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.
(a) Reimbursement is as illustrated:
(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.
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 § 302-11.8 of this title).
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 § 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.
You should follow the procedures prescribed for the relocation income tax allowance, see § 302-11.7, § 302-11.8 and Appendices A, B, C, and D to part 302-11 of this title or as illustrated in § 301-11.535.
No. The reimbursement of penalty and/or interest payments assessed by the IRS is limited by law to tax years 1993 and 1994 only.
The tax tables for the year the tax was incurred are to be used.
Use the documents prescribed in § 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 § 302-11.7, § 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:
Yes. The ITRA reimbursement is considered taxable income in the year paid and is subject to tax withholding as any other income.
Yes, as determined by your internal tax withholding procedures established for your agency pursuant to IRS procedures.
Yes, if the employee mutually agrees in writing to the lump sum payment and understands that he/she is responsible for any income taxes without further reimbursement. See the illustration in § 301-11.627.
The tax on the tax reimbursement should be calculated using the Year 2 formulas developed for the relocation income tax allowance. (See § 302-11.8.)
You must collect any excess payments, which includes issuing corrected W-2's or 1099's.
5 U.S.C. 5707.
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:
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.
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.
5 U.S.C. 5707.
To provide reasonable accommodations to an employee with a special need by paying for additional travel expenses incurred.
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.
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.
5 U.S.C. 5707.
Travel which results from:
(a) Your becoming incapacitated by illness or injury not due to your own misconduct; or
(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.
“Family” includes any member of your immediate family, as defined in § 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.
Contact your travel authorizing/approving official for instructions as soon as possible.
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.
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).
5 U.S.C. 5707.
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.
Generally, “family” includes any member of your immediate family, as defined in § 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.
Yes, if you serve in a law enforcement, investigative, or similar capacity for special law enforcement/investigative purposes and your agency authorizes such 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.
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.
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.
Yes, if authorized by your agency.
Your agency may pay transportation expenses authorized by part § 301-10 of this chapter to transport you and/or your family to/from a temporary location.
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.
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:
No.
Yes. You must keep track of your actual expenses as described in part 301-11 of this chapter.
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.
Yes, you may receive a travel advance under § 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 § 301-31.10, and you will be required to reimburse your agency for any portion of the advance disallowed or not spent.
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.
5 U.S.C. 5707; 40 U.S.C. 486(c).
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.
You are responsible for any additional costs that result from the unauthorized use, and you are subject to any penalties your agency may impose.
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.
5 U.S.C. 5707. Subpart A is issued under the authority of Sec. 2, Pub. L.
You are required to use the Government contractor-issued travel charge card for all official travel expenses unless you have an exemption.
The Administrator of General Services exempts the following from the mandatory use of the Government contractor-issued travel charge card:
(a) Expenses incurred at a vendor that does not accept the Government contractor-issued travel charge card;
(b) Laundry/dry cleaning;
(c) Parking;
(d) Local transportation system;
(e) Taxi;
(f) Tips;
(g) Meals (when use of the card is impractical,
(h) Phone calls (when a Government calling card is available for use in accordance with agency policy);
(i) An employee who has an application pending for the travel charge card;
(j) Individuals traveling on invitational travel; and
(k) New appointees.
(l) Relocation allowances prescribed in chapter 302 of this title, except en-route travel and househunting trip expenses.
The head of your agency or his/her designee(s) has (have) the authority to grant exemptions from the mandatory use of the Government contractor-issued travel charge card.
No, an exemption from use would not prevent you from using the Government contractor-issued travel charge card on a voluntary basis in accordance with your agency's policy.
If you receive an exemption from use of the Government contractor-issued travel charge card, your agency may authorize one or a combination of the following methods of payment:
(a) Personal funds, including cash or personal charge card;
(b) Travel advances; or
(c) Government Transportation Request (GTR).
City pair contractors are not required to accept payment by the methods in paragraph (a) or (b) of this section.
No, the Government contractor-issued travel charge card may be used only for official travel related expenses.
If you use the Government contractor-issued travel charge card for purposes other than official travel, your agency may take appropriate disciplinary action.
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:
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).
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.
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.
The amount your agency advances you may not exceed the following amounts:
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.
Promptly notify the appropriate agency officials and refund any monies advanced in connection with the authorized travel.
5 U.S.C. 5707; 40 U.S.C. 486(c); Sec. 2., Pub. L. 105-264, 112 Stat. 2350 (5 U.S.C. 5701 note).
Yes.
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.
(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.
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.
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.
Yes, your agency may exempt an expenditure from the receipt requirement because the expenditure is confidential.
You must submit your travel claim in accordance with administrative procedures prescribed by your agency.
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.
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.
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.
Yes, you may request reconsideration of your claim if you have additional facts or documentation to support your request for reconsideration.
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 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.
(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.
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.
You must account for the travel advance in accordance with your agency's procedures.
You must submit the passenger coupons to your agency in accordance with your agency's procedures.
You must submit any unused tickets, coupons, or other evidence of refund to your agency in accordance with your agency's procedures.
Your agency must reimburse you within 30 calendar days after you submit a proper travel claim to your agency's designated approving office. Your agency must ensure that it uses a satisfactory recordkeeping system to track submission of travel claims. For example, travel claims submitted by mail, in accordance with your agency's policy, could be annotated with the time and date of receipt by your agency. Your agency could consider travel claims electronically submitted to the designated approving office as submitted on the date indicated on an e-mail log, or on the next business day if submitted after normal working hours. However, claims for the following relocation allowances are exempt from this provision:
(a) Transportation and storage of household goods and professional books, papers and equipment;
(b) Transportation of mobile home;
(c) Transportation of a privately owned vehicle;
(d) Temporary quarters subsistence expense, when not paid as lump sum;
(e) Residence transaction expenses;
(f) Relocation income tax allowance;
(g) Use of a relocation services company;
(h) Home marketing incentive payments; and
(i) Allowance for property management services.
Your agency must notify you as soon as practicable after you submit your travel claim of any error that would prevent payment within 30 calendar days after submission and must provide the reason(s) why your travel claim is not proper. However, not later than May 1, 2002, agencies must achieve a maximum time period of seven working days for notifying you that your travel claim is not proper.
Yes, your agency must pay you a late payment fee, in addition to the amount due you, for any proper travel claim not reimbursed within 30 calendar days of your submission of it to the approving official.
Your agency must either:
(a) Calculate late payment fees using the prevailing Prompt Payment Act Interest Rate beginning on the 31st day after submission of a proper travel claim and ending on the date on which payment is made; or
(b) Reimburse you a flat fee of not less than the prompt payment amount, based on an agencywide average of travel claim payments; and
(c) In addition to the fee required by paragraphs (a) and (b) of this section, your agency must also pay you an amount equivalent to any late payment charge that the card contractor
Yes, a late payment fee will only be paid when the computed late payment fee is $1.00 or greater.
No, the Internal Revenue Service (IRS) has determined that the late payment fee is in the nature of interest (compensation for the use of money). Your agency will report payments in accordance with IRS guidelines.
Yes, your agency will report this payment as additional wages on Form W-2.
No, mandatory use of the Government contractor-issued travel charge card does not relieve you of your obligation to pay your bill in accordance with your cardholder agreement.
5 U.S.C. 5707; 31 U.S.C. 1353.
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.
Yes. You are encouraged to join frequent traveler programs to realize cost savings or reduce official travel cost.
Yes, if the benefits of membership are expected to exceed the cost of membership.
You may use frequent traveler benefits earned on official travel to obtain travel services for a subsequent official travel assignment(s).
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 § § 301-10.123 and 301-10.124.
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.
You should establish separate accounts for personal and official use.
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.
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.
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.
5 U.S.C. 5707; 40 U.S.C. 486(c); Sec. 2, Pub. L. 105-264, 112 Stat. 2350 (5 U.S.C. 5701 note).
Use of pronouns “I”, “you”, and their variants throughout this subpart refers to the employee.
Yes, upon written request from the contractor, your agency may collect, from your disposable pay, any undisputed delinquent amounts that you owe to a Government travel charge card contractor.
Disposable pay is your compensation remaining after the deduction from your earnings of any amounts required by law to be withheld. These deductions do not include discretionary deductions such as savings bonds, charitable contributions,
Use of pronouns “I”, “you”, and their variants throughout this subpart refers to the employee.
Yes, your agency must:
(a) Provide you with written notice of the type and amount of the claim, the intention to collect the claim by deduction from your disposable pay, and an explanation of your rights as a debtor;
(b) Give you the opportunity to inspect and copy their records related to the claim;
(c) Allow an opportunity for a review within the agency of its decision to collect the amount; and
(d) Provide you with an opportunity to make a written agreement with the contractor to repay the delinquent amount of the claim.
No, your agency may only collect undisputed delinquent amounts for which you have been reimbursed under the applicable travel regulations. However, if you have not submitted a proper travel claim within the timeframe requirements of § 301-52.7 of this chapter, and there are no extenuating circumstances, your agency may collect the undisputed delinquent amounts based on the amounts charged on the travel charge card.
As set forth in Public Law 105-264, 112 Stat. 2350, October 19, 1998, the maximum amount your agency may deduct from your disposable pay is 15 percent a pay period, unless you agree in writing to a larger percentage.
5 U.S.C. 5707; 40 U.S.C. 486(c); Sec. 2, Pub. L. 105-264, 112 Stat. 2350 (5 U.S.C. 5701 note).
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.
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.
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.
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 § 301-10.123, § 301-10.124, § 301-10.162 and § 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 § 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 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.
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.
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.
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.
You must establish policies and procedures governing:
(a) Who will authorize a rest period;
(b) Circumstances allowing a rest period during prolonged travel (see § 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.
You should limit payment of miscellaneous expenses to only those expenses that are necessary and in the interest of the Government.
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 reimbursement in connection with official travel.
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.
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 § § 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.
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.
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
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.
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.
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.
An alternate location is a destination other than the employee's official station or the point of interruption.
(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.
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.
You may reimburse certain excess travel costs (transportation and en route per diem) to the same extent as provided in § 301-70.501 for incapacitating illness or injury to the employee.
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.
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
(f) What special procedures must an employee follow to claim expenses.
You should consider:
(a)
(b)
You must reevaluate the situation every 30 days based on the same factors you considered when you first authorized the payment of the expenses.
Yes, your employees must use a Government contractor-issued travel charge card for official travel expenses unless:
(a) A vendor does not accept the travel charge card;
(b) The Administrator of General Services has granted an exemption. (see § 301-70.704); or
(c) Your agency head or his/her designee has granted an exemption.
(a) The Administrator of General Services will exempt any payment, person, type or class of payments, or type or class of personnel in any case in which—
(1) It is in the best interest of the United States to do so;
(2) Payment through a travel charge card is impractical or imposes unreasonable burdens or costs on Federal employees or Federal agencies; or
(3) The Secretary of Defense or the Secretary of Transportation (for the Coast Guard) requests an exemption for the members of their uniformed services.
(b) The head of a Federal agency or his/her designee(s) may exempt any
Yes, you must notify the Administrator of General Services (Attention: MTT), 1800 F Street, NW, Washington, DC 20405, in writing within 30 days after granting the exemption, stating the reasons for the exemption.
No, an exemption from use would not prevent the employee from using the Government contractor-issued travel charge card for official travel expenses on a voluntary basis in accordance with your policies.
The Administrator of General Services exempts the following from the mandatory use of the Government contractor-issued travel charge card:
(a) Expenses incurred at a vendor that does not accept the Government contractor-issued travel charge card;
(b) Laundry/dry cleaning;
(c) Parking;
(d) Local transportation system;
(e) Taxi;
(f) Tips;
(g) Meals (only when use of the card is impractical,
(h) Phone calls (when a Government calling card is available for use in accordance with agency policy);
(i) An employee who has an application pending for the travel charge card;
(j) Individuals traveling on invitational travel; and
(k) New appointees.
Relocation allowances prescribed in chapter 302 of this title, except en-route travel and househunting trip expenses are not covered by this requirement.
When you grant an exemption from use of the Government contractor-issued travel charge card, you may authorize one or a combination of the following methods of payment:
(a) Personal funds, including cash or personal charge card;
(b) Travel advances; or
(c) Government Transportation Request (GTR).
City pair contractors are not required to accept payment by the methods in paragraph (a) or (b) of this section.
No, the Government contractor-issued travel charge card may be used only for official travel related expenses.
If one of your employees uses the Government contractor-issued travel charge card for purposes other than official travel, you may take appropriate disciplinary action.
5 U.S.C. 5707; 40 U.S.C. 486(c); Sec. 2, Pub. L. 105-264, 112 Stat. 2350 (5 U.S.C. 5701 note).
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.
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.
Yes, if you meet the security and privacy requirements established by the National Institute of Standards and Technology (NIST) for electronic data interchange.
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.
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.
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.
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.
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.
Yes, except when advance written or electronic authorization is not possible or practical and approval is in accordance with § § 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;
(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.
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.
The appropriate official is determined as follows:
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.
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.
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.
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.
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
(d) Travel expenses related to attendance at a conference.
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.
You should consider limiting the levels of approval to the lowest level of management.
You must reimburse the employee within 30 calendar days after the employee submits a proper travel claim to the agency's designated approving office. You must use a satisfactory recordkeeping system to track submission of travel claims. For example, travel claims submitted by mail, in accordance with agency policy, could be annotated with the time and date of receipt by the agency. You could consider travel claims electronically submitted to the designated approving office as submitted on the date indicated on an e-mail log, or on the next business day if submitted after normal working hours. However, claims for the following relocation allowances are exempt from this provision:
(a) Transportation and storage of household goods and professional books, papers and equipment;
(b) Transportation of mobile home;
(c) Transportation of a privately owned vehicle;
(d) Temporary quarters subsistence expense, when not paid as lump sum;
(e) Residence transaction expenses;
(f) Relocation income tax allowance;
(g) Use of a relocation services company;
(h) Home marketing incentive payments; and
(i) Allowance for property management services.
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.
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.
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 § 301-52.7);
(e) Timeframe for agency to pay a claim (see § 301-71.204);
(f) Process for disallowing a claim; and
(g) Process for resolving a disallowed claim.
You must notify the employee as soon as practicable after the employee's submission of the travel claim of any error that would prevent payment within 30 calendar days after submission and provide the reason(s) why the claim is not proper. However, not later than May 1, 2002, you must achieve a maximum time period of seven working days for notifying an employee that his/her travel claim is not proper.
Yes, a late payment fee, in addition to the amount due the employee, must be paid for any proper travel claim not reimbursed within 30 calendar days of submission to the approving official.
Late payment fees are calculated either by:
(a) Using the prevailing Prompt Payment Act Interest Rate beginning on the 31st day after submission of a proper travel claim and ending on the date on which payment is made; or
(b) A flat fee, of not less than the prompt payment amount, based on an agencywide average of travel claim payments; and
(c) In addition to the fee required by paragraphs (a) and (b) of this section, you must also pay an amount equivalent to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill. Payment of this additional fee will be based upon the effective date that a late payment charge would be allowed under the agreement between the employee and the card contractor.
Yes, a late payment fee will only be paid when the computed late payment fee is $1.00 or greater.
No, the Internal Revenue Service (IRS) has determined that the late payment fee is in the nature of interest (compensation for the use of money).
Yes, you must report this late payment fee as additional wages on Form W-2.
No, mandatory use of the Government contractor-issued travel charge card does not relieve the employee of his/her obligation to honor his/her cardholder payment agreement.
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.
You may issue a travel advance for a reasonable period not to exceed 45 days.
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.
Yes.
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.
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.
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).
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.
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).
5 U.S.C. 5707; 31 U.S.C. 3726; 40 U.S.C. 486.
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.
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.
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 § 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.
Your system must:
(a) Authorize the use of cash in accordance with § 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.
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).
In accordance with § 301-51.100.
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.
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.
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).
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).
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.
(a)
(b)
(c)
(d)
5 U.S.C. 5707; 40 U.S.C. 486(c).
For purposes of this subpart, GSA uses a “we” question when referring to an agency, and an “I” question when referring to the employee.
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.
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.
Yes.
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).
(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.
The government of the District of Columbia is excluded from collecting the data required by the Hotel/Motel Fire Safety Act, as amended.
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.
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.
Yes, if such services are available to your agency.
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).
No.
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.
You may participate in GSA's or another Federal agency's travel payment system services program or you may
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.
5 U.S.C. 5707.
Use of pronouns “we”, “you”, and their variants throughout this subpart refers to the agency.
When planning a conference, you must:
(a) Minimize all conference costs, including administrative costs, conference attendees’ travel costs, and conference attendees’ time costs;
(b) Maximize the use of Government-owned or Government provided conference facilities as much as possible;
(c) Identify opportunities to reduce costs in selecting a particular conference location and facility (e.g., through the availability of lower rates during the off-season at a site with seasonal rates); and
(d) Develop and establish internal policies to ensure these standards are met.
When planning a conference, you should consider all direct and indirect
(a) Authorized travel and per diem expenses;
(b) Hire of rooms for official business;
(c) Audiovisual and other equipment usage;
(d) Computer and telephone access fees;
(e) Light refreshments;
(f) Printing;
(g) Registration fees;
(h) Ground transportation; and
(i) Employees’ time at the conference and on en route travel.
To determine conference expenditures, you must:
(a) Assure there is appropriate management oversight of the conference planning process;
(b) Always do cost comparisons of the size, scope, and location of the proposed conference;
(c) Determine if a Government facility is available at a cheaper rate than a commercial facility;
(d) Consider alternatives to a conference, e.g. teleconferencing; and
(e) Maintain written documentation of the alternatives considered and the selection rationale used.
Cost comparisons should include, but not be limited to, a determination of adequacy of lodging rooms at the established per diem rates, overall convenience of the conference location, fees, availability of meeting space, equipment, and supplies, and commuting or travel distance of attendees. (See Appendix E to Chapter 301, Guidance for Conference Planning.)
Site selection is a final decision as to where to hold your conference. The term “site” refers to both the geographical location and the specific facility(ies) selected. In determining the best site in the interest of the Government, you should exercise strict fiscal responsibility to minimize costs. The actions in § 301-74.3 must be followed. Cost comparisons must cover factors such as those listed in § 301-74.4. As part of the cost comparison, you must use the established per diem rate for the locations for which you are comparing costs.
While it is always desirable to obtain lodging facilities within the established lodging portion of the per diem rate for the chosen locality, it may not always be possible. In negotiating lodging rates with the properties in the chosen location, you may exceed the established lodging portion of the per diem rate by up to 25 percent under §§ 301-74.8 and 301-74.9, if necessary. This will provide flexibility in selecting an appropriate property at the most advantageous location. It will also permit agencies to reimburse their employees’ subsistence expenses by using the conference lodging allowance method as prescribed in § 301-74.8 for a Government sponsored conference and in § 301-74.9 for non-Government sponsored conferences, rather than the actual expense method prescribed in subpart D of part 301-11 of this chapter.
The conference lodging allowance is a pre-determined maximum allowance of up to 25 percent greater than the applicable locality lodging portion of the per diem rate. Under this reimbursement method, employees will be reimbursed the actual amount incurred for lodging up to the conference lodging allowance.
The approval authority for the conference lodging allowance is the Government agency sponsoring the conference. The sponsoring agency will determine the appropriate conference
The travel approving official of a Government employee authorized to attend a non-Government sponsored conference may authorize the employee to be reimbursed for lodging expenses incurred up to the conference lodging allowance rate.
No, the conference lodging allowance may not exceed 25 percent above the applicable locality lodging per diem rate.
Yes. Agencies sponsoring a conference may provide light refreshments to agency employees attending an official conference. Light refreshments for morning, afternoon or evening breaks are defined to include, but not be limited to, coffee, tea, milk, juice, soft drinks, donuts, bagels, fruit, pretzels, cookies, chips, or muffins.
No. You must only use one reimbursement method per day in accordance with § 301-11.4 of this chapter.
No. Per diem is intended only to reimburse the attendee's subsistence expenses. You must pay conference registration fees separately, either directly or by reimbursing employees who pay such expenses and submit travel claims.
Yes. When you sponsor or fund (see 15 U.S.C. 2225a), in whole or in part, a conference at a place of public accommodation in the United States, you must use an approved accommodation (see § 300-3.1 of this title), except as provided in § 301-74.15. This provision also applies to the government of the District of Columbia when it expends Federal funds for a conference and any non-Federal entity which uses Government funds to sponsor or fund a conference.
Yes, if the head of your agency makes a written determination on an individual case basis that waiver of the requirement to use approved accommodations is necessary in the public interest for a particular event. Your agency head may delegate this waiver authority to a senior agency official or employee who is given waiver authority with respect to all conferences sponsored or funded, in whole or in part, by your agency.
(a) Any advertisement or application for attendance at a conference described in § 301-74.14 must include:
(1) Notice of the prohibition against using a non-FEMA approved place of public accommodation for conferences; and
(2) Notice that the conference lodging allowance applies to Federal attendees, if applicable.
(b) 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.
In addition to the general rules provided in this part, the following special rules apply:
(a) 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
(b) Any short-term conference meeting space you obtain in the District of Columbia must be procured under 41 CFR 101-17.101-4.
This provision does not prohibit payment of per diem to an employee authorized to obtain lodging in the District of Columbia while performing official business travel.
You must establish policies that reduce the overall cost of conference attendance. The policies and procedures must:
(a) Limit your agency's representation to the minimum number of attendees determined by a senior official necessary to accomplish your agency's mission; and
(b) Provide for the consideration of travel expenses when selecting attendees.
For each conference you sponsor or fund, in whole or in part for 30 or more attendees, you must maintain a record of the cost of each alternative conference site considered. You must consider at least three sites. You must make these records available for inspection by your Office of the Inspector General or other interested parties.
Use of pronouns “we”, “you”, and their variants throughout this subpart refers to the agency.
When meals or light refreshments are furnished at nominal or no cost by the Government or are included in the registration fee the applicable M&IE will be calculated as follows:
(a) If meals are furnished, the appropriate deduction from the M&IE rate must be made (see § 301-11.18 of this chapter).
(b) If light refreshments are furnished, no deduction of the M&IE allowance is required.
An employee, authorized to attend a conference, may be authorized the conference lodging allowance as prescribed in §§ 301-74.8 and 301-74.9.
No. The conference lodging allowance is a separate method of reimbursement for lodgings expenses.
If the conference lodging allowance still is inadequate, you may authorize actual expense reimbursement under § 301-11.300 of this chapter in lieu of the conference lodging allowance method.
5 U.S.C. 5707.
To help you recruit highly qualified individuals.
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.
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.
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.
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.
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.
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.
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.
No.
No.
No.
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.
5 U.S.C. 5707; 40 U.S.C. 486(c); Sec. 2, Pub. L. 105-264, 112 Stat. 2350 (5 U.S.C. 5701 note).
Use of pronouns “we”, “you”, and their variants throughout this part refers to the agency.
Yes, upon written request from the contractor and in accordance with the procedures specified in § 301-76.100, you may collect undisputed amounts owed to a Government travel charge card contractor from the delinquent employee's disposable pay. You must promptly forward all amounts deducted to the contractor.
Disposable pay is the part of the employee's compensation remaining after the deduction of any amounts required by law to be withheld. These deductions do not include discretionary deductions such as savings bonds, charitable contributions, etc. Deductions may be made from any type of pay,
Use of pronouns “we”, “you”, and their variants throughout this part refers to the agency.
Yes, you must:
(a) Provide the employee with written notice of the type and amount of the claim, the intention to collect the claim by deduction from his/her disposable pay, and an explanation of his/her rights as a debtor;
(b) Give the employee the opportunity to inspect and copy your records related to the claim;
(c) Allow an opportunity for a review within the agency of your decision to collect the amount; and
(d) Provide the employee an opportunity to make a written agreement with the contractor to repay the delinquent amount.
You are responsible for ensuring that all requirements have been met.
No, you may only collect undisputed delinquent amounts after you have reimbursed the employee under the applicable travel regulations and in accordance with a proper travel claim. However, if the employee has not submitted a proper travel claim within the timeframe requirements of § 301-52.7 of this chapter, and there are no extenuating circumstances, you may collect the undisputed delinquent amounts.
As set forth in Public Law 105-264, 112 Stat. 2350, October 19, 1998, the maximum amount you may deduct from the employee's disposable pay is 15 percent per pay period, unless the employee consents in writing to deduction of a greater percentage.
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 (Public Law 101-391, September 25, 1990 as amended by Public Law 105-85, November 18, 1997), referred to as “the Act” in this appendix, 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,
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.
M&IE rates for localities in nonforeign areas (prescribed in Civilian Personnel Per Diem Bulletins published periodically in the
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.
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.
Conference lodging allowance: The rate that is up to 25 percent above the established lodging per diem rate.
Milestone schedule: Deadlines, which need to be reached in a progressive and orderly manner.
Planner: The person designated to oversee the conference.
Planning committee: Operational group significantly contributing to a conference's overall success and able to fully reflect the needs of both the agency and the attendees.
Depending on the size, type, and intended effect of the conference, start planning a minimum of one year in advance. Designate a planner and a planning committee.
Functions typically include, but are not limited to:
• Establishing a set of objectives.
• Developing a theme.
• Making recommendations for location, agenda, dates, and logistics, e.g., schedule, exhibits, speaker.
• Making suggestions as to who should attend.
• Serving as communications link between planners and participants.
• Evaluation and follow-up.
(a) Develop a milestone schedule, which is essential to conference planning, by working backward from the beginning date of the conference to include each major step. Examples include:
• Planning committee meetings.
• Preparation of mailing lists.
• Letters of invitation.
• Designation of speakers.
• Confirmation letters to speakers.
• Confirmation with site selection official.
• Preparation of agenda.
• Preparation of specification sheet.
• Location and date selection.
• Exhibits.
• Budget.
• Printing requirements.
• Signage.
• Conference information packages.
• Scheduling photographer (if planned).
• Use of agency seal and conference logo.
• Handicapped requirements.
• Planning of meals and refreshments, if appropriate.
(b) Establish completion dates for each major step.
(c) Update and revise the schedule as needed.
A detailed specification sheet is necessary to:
(a) Identify essential elements of a conference which typically include, but are not limited to:
• Sleeping rooms and on-site food services. It is generally best to estimate on the low side for the number of sleeping rooms and meals to be prepared. Facilities, unless there is only limited available space, are usually prepared to increase the number of sleeping rooms and meals; however, they discourage—and in some cases penalize—you if the sleeping room and meal guarantees are not met.
• Meeting rooms.
• Exhibit facilities.
• Audio-visual equipment and support services.
• Miscellaneous support services.
• Sleeping rooms with amenities, e.g., Internet access, data ports, conference call, and voice mail.
(b) Determine costs:
•
•
•
Decide how the conference expenses (other than sleeping room accommodations and individual meals) will be paid, i.e., by the attendee from a training or registration fee, or directly by the agency.
Minimize total costs, all factors considered.
In determining where to locate the conference, consider:
• Targeted audience.
• Total costs, including per diem, transportation, and other.
• Accessibility by car or air.
• Whether recreational activities are necessary.
• The expense of desired facility (significant savings can be achieved in off-season periods).
•
•
•
•
•
For availability and economical reasons, the best months are April, May, September, October, and November. You should book the facility as early as possible to increase the chances of getting the date you want. However, pay particular attention to commitments for September or October due to fiscal year budget considerations.
(a) Is the facility:
• Cost effective, e.g., are Government rates honored?
• Safe, e.g., FEMA-approved?
• Is there on-site security personnel?
• Easily reached from an airport or by car?
• Clean?
• Well run, e.g., does the staff seem to be competent and responsive?
• Laid out in a functional way?
• Large enough to supply the number of sleeping rooms required?
• Set up to provide necessary conference registration equipment?
• Handicapped accessible?
(b) Parking:
• Is it adequate?
• How close to the facility is it?
• Is it secure and safe?
• Is the cost separate?
(c) Sleeping rooms:
• Will the facility make the reservations, or are you responsible for making the reservations for participants?
• What are the facility's registration rules?
• What are departure rules?
(d) Functionality of meeting rooms:
• Is appropriate space available?
• What costs are involved?
• Is needed equipment available (i.e., for conference registration, faxes, phones, computers, copiers)? Do not rent equipment unless it is absolutely unrealistic to bring your own.
• Are rooms designated for agency use for the duration of the conference?
• Are there columns that can block views?
• Are ceilings high enough for audio-video equipment?
• Are rooms suitable for both classroom and/or theatre setups?
• Are there windows? Shades?
• Are there manually-controlled thermostats?
• Are rooms handicapped accessible?
• Where are electrical outlets?
• Can the rooms be darkened?
• Would it be more economical to bring audio-visual equipment?
• Does the facility want meeting schedules and room layouts in writing in advance of the conference?
• If necessary, can the rooms be entered the evening before for an early setup?
• Will the facility arrange for room setup if given a layout?
• What set-up costs are included?
• What are departure rules?
(e) Exhibits:
• If exhibits are planned, is suitable exhibit space available?
• Are easels available at no cost?
• What are the put-up and takedown times?
• What costs are involved?
• What about pre-delivery and after-conference arrangements?
• If exhibits are shipped, know where and to whom they are to be sent.
• If you are bringing large exhibits, determine location of loading dock, appropriate entrances and elevators.
• Are there additional handling fees?
• Check hotel policy on posting, size and appearance of signs.
• You can not generally use appropriated funds to pay for meals for employees at their official duty stations.
• Employees on TDY travel may be served meals but cannot be reimbursed for those provided at Government expense.
• You should clarify in advance the appropriate per diem reduction(s) of meal(s) allowance(s) for TDY travel.
• You may pay, or reimburse an employee for meals as necessary expenses incident to an authorized training program (under the Government Employees Training Act (GETA) at 5 U.S.C. 4104(4)), if a determination has been made that essential training will be conducted during the meal.
• Work closely with the hotel to plan quality menus that fit within authorized per diem rates.
• Clarify and agree in advance to the number of meal guarantees.
• Ensure that gratuities and service charges are added to the cost of each meal, and determine the method of billing to be used (e.g., signed guarantee, collected meal tickets, or actual quantities consumed).
• Confirm menus.
Breaks should last no longer than 30 minutes and take place between meeting sessions. The following should also be considered when planning for refreshments:
• Keep in mind that everyone does not drink coffee or tea.
• You should clarify and agree in advance that coffee and pastries, if appropriate, are purchased by the gallon and dozen.
• Try to avoid a per person charge.
• Negotiate the cost into the contract.
• Be conservative in your estimates. There are seldom 100 percent of the conference participants attending any one function.
• If coffee, soft drinks, and water are not included in the fee, are they available “at cost” to the attendee?
It is important to request that the hotel bill be prepared in a logical and chronological sequence, and that backup data accompany the bill. Generally, the hotel will complete its accounting of the conference within two weeks of the conclusion.
Announcement of the planned conference should be made as early as possible, even one year in advance; invitation letters, 8 weeks in advance. They should include, but are not limited to:
• Point of contact name and telephone number.
• Registration form, card, or Internet address (include space for identifying handicapped requirements).
• Registration instructions.
• Registration deadline date.
• Detailed area map and driving instructions.
• Information on traffic patterns to avoid rush hour delays.
• Promotional brochures from the facility.
• Layout of facility including telephone numbers.
• Breakdown of costs showing any difference from travel versus training object classes, particularly meal costs, so that proper reimbursement can be made.
• Agenda with a list of speakers and topics.
• Activity schedule for spouses and guests (all charges or costs attributed to spouses or guests must be borne by the individual attendee (not reimbursable by the Government)).
• Provide a sample travel voucher.
• Notice that conference lodging allowance applies if applicable.
You should:
• Decide on the speaker(s) and the message you wish to be conveyed and obtain early commitment(s) in writing.
• Confirm conference dates/times/topics/arrival and departure times with speaker(s) and any other special guests at least 30 days in advance.
• Conduct a final planning committee meeting to confirm all plans.
• Confirm photographer's schedule.
• Confirm hotel plans at least one day in advance.
Streamline the process:
• Will the facility need additional personnel?
• Is electronic one-stop processing available?
• Is luggage storage and shuttle service available?
• Arrange parking for any special guests.
• Provide signage.
Registration is generally the attendees’ introduction to the conference. Give it special attention by:
• Using directional signs.
• Placing especially attractive or important exhibits nearby.
• Planning for late arrivals.
• Using state-of-the-art processing.
• Checking out the registration capabilities of using GSA's electronic SmartPay System.
• Providing for handicapped attendees.
Each registrant should be given a conference information package. Used regularly during the conference, the conference information package should be accurate, beneficial, and reflect detailed information on a daily/hourly basis. If time allows, you may want to finalize the package and send it to the printer at least 4 weeks in advance of the starting date. The program will be widely used, so you may want to print twice as many copies of the program as you have expected attendees. The information package, for example, may contain:
• A list of everything in the package.
• A “welcome” letter.
• A schedule.
• Workshop agendas.
• Discussion of exhibits.
• Panelists’ information.
• Photos and biographies of speakers/special guests.
• Facility layout and list of services available.
• Identify designated smoking areas.
• Special events.
• Message center information.
• Area map.
• Other pertinent material.
Use of agency seal and conference logo may be considered for the conference package. However, the decision to use such items is strictly the judgment of agency officials.
Plan ahead to setup:
• Staff room to handle core of activities;
• Meal functions;
• Exhibit rooms, and
• Meeting rooms—
Theatre or auditorium for lectures; Facing speaker when note taking is important; Square or U-shaped style for discussion/interaction; and Banquet or roundtable for discussion.
Plan for:
• A message center to be set up in a central location for special announcements and telephone messages.
• How to reach whomever at all times—use beepers and walkie-talkies.
• Clear identification of conference staff.
• Accommodation of physically impaired attendees with sign language or other special needs.
Appropriations are not available to purchase memento items for distribution to conference attendees as a remembrance of an event. Two notable exceptions to the memento or gift prohibition are under training and awards. Work closely with appropriate agency officials to make final determinations.
The following resources may be of assistance in planning a conference:
• An agency contracting officer;
• Travel Management Centers;
• Interagency Travel Management Committee members (a forum of agency travel policy managers—for member identification, contact your agency's administrative or financial office);
• State Chambers of Commerce or Visitors Bureaus;
• Local chapters of the Society of Government Meeting Professionals; and
• Private industry conference planners.
• Questionnaires, which may provide invaluable feedback about the success of your conference.
• Training certificates.
• Thank you notes to participants, facility personnel, speakers, printers, photographers, and other special contributors.
• Summary to acknowledge the accomplishments, and to convey the information discussed to a wider audience, may be an excellent promotional tool.
Use of pronouns “we”, “you”, and their variants throughout this appendix refers to the agency.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 3 CFR, 1971-1975 Comp., p. 586.
This chapter is issued pursuant to 5 U.S.C. 5721-5734 and 20 U.S.C. 905(a).
(a)
(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)
(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.
(a)
(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
(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 § 302-1.12 of this part; and
(iv) Eligible individuals, as defined in § 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)
(i) A new appointee, as defined in § 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)
(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)
(d)
As used in this chapter, and unless otherwise specifically provided in this chapter, the following definitions apply:
(a)
(b)
(c)
(d)
(e)
(1) An
(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)
(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
(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)
(h)
(i)
(j)
(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)
(l)
(m)
(a)
(b)
(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
(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)
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 § 302-6.1(e).
(a)
(b)
(a)
(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)
(c)
(d)
(a)
(b)
(a)
(b)
(2)
(c)
(d)
(2)
(3)
(e)
(1) Travel expenses including per diem for the appointee or student trainee as set forth in § 302-2.1;
(2) Transportation for immediate family of appointee or student trainee as set forth in § 302-2.2(a);
(3) Mileage if privately owned vehicle is used in travel as set forth in § 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 § 302-9.1; and
(6) Transportation of mobile homes as set forth in part 302-7.
(f)
(g)
(h)
(a)
(b)
(2)
(i) Travel and per diem for appointees as set forth in § 302-2.1;
(ii) Travel for the appointee's immediate family, but not per diem, as set forth in § 302-2.2;
(iii) Mileage to the extent travel is performed by privately owned automobile as set forth in § 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 § 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)
(4)
(5)
(c)
(2)
(3)
(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.
(d)
(e)
(2)
(3)
(4)
(5)
(6)
(f)
(g)
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)
(1)
(i) Satisfactorily completed an agreed period of service or the prescribed tour of duty as provided in § 302-1.5(b) for return travel entitlement;
(ii) Entered into a new written agreement as provided in § 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 § 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)
(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)
(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)
(b)
(2)
(3)
(c)
(2)
(ii)
(iii)
(d)
(1)
(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)
(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)
(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.
(a)
(2)
(3)
(i) Per diem, mileage, and common carrier costs incident to his/her change of official station travel as set forth in § 302-2.4;
(ii) Authorized househunting trips as set forth in § 302-4.16 of this chapter;
(iii) Subsistence while occupying temporary quarters as set forth in § 302-5.15 of this chapter;
(iv) Transportation and temporary storage of household goods as set forth in § 302-8.6;
(v) Transportation of mobile homes as set forth in § 302-7.5; and
(vi) Transportation and emergency storage of employee's privately owned vehicle as set forth in § 302-10.11 of this chapter.
(b)
(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)).
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.
(a)
(i)
(ii)
(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).
(2)
(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)
(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)
(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)
Upon separation from Federal service for retirement, a covered individual as defined in § 302-1.100(a) of this subpart (or a deceased covered individual's immediate family as described in § 302-1.100(b)) is eligible for those travel and transportation allowances specified in § 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 § 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
(e) Has not previously been authorized and received “last move home” benefits upon separation from Federal service for retirement.
(a)
(b)
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 § 302-1.101. Allowable expenses are as follows:
(a) Travel expenses including per diem under § 302-2.1 for the individual.
(b) Transportation expenses under § 302-2.2(a), but not per diem, for the individual's immediate family.
(c) Mileage allowance under § 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.
Items of expense not listed in § 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.
(a) The expenses listed in § 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
(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.
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.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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.
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 § 302-1.203.
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
(e) An employee assigned under the Government Employees Training Act (5 U.S.C. 4109).
No. Your agency determines the conditions under which a TCS is necessary to accomplish the purposes of the Government effectively and economically.
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.
No.
Not less than 6 months, nor more than 30 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.
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.
No. Your agency may establish the area within which it will not authorize a TCS.
No.
Your official station is the location of your long-term 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
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.
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.
For the duration of your long-term assignment.
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.
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.
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.
Only your residence at your previous official station.
For the duration of your long-term assignment.
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.
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.
The same relocation expenses it would have paid had you not separated from Government service upon completion of your long-term assignment.
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 § 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.
Your agency will pay the expenses authorized in § 302-1.223 for your relocation from your current temporary official station to your last permanent 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.
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
(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.
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.
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.
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
To minimize your travel and relocation costs.
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.
You should consider the following factors in determining whether to authorize a TCS:
(a)
(b)
(c)
(d)
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 3 CFR, 1971-1975 Comp., p. 586.
(a)
(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)
(c)
(2)
(a)
(b)
(1)
(ii)
(2)
(c)
(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).
(a)
(b)
(c)
(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)
(2)
(3)
(e)
(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)
(3)
Advance of funds may be made for per diem and mileage allowances as provided in §§ 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 § 302-1.14(a).
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 3 CFR, 1971-1975 Comp., p. 586.
(a)
(b)
(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)
(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.
(a)
(b)
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.
No advance of funds is authorized in connection with the allowance provided in this part.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 3 CFR, 1971-1975 Comp., p. 586.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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.
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.
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.
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.
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.
Only you and/or your spouse may travel on a househunting trip at Government expense.
Your agency may authorize only one round trip for you and/or your spouse in connection with a particular transfer.
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.
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.
A househunting trip should be for a reasonable period, not to exceed 10 calendar days, as authorized by your agency under § 302-4.101(d).
You and/or your spouse must complete your househunting trip as indicated in the following table:
Your agency will reimburse your househunting trip expenses as indicated in the following table:
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).
To receive reimbursement for househunting trip transportation expenses you must itemize your transportation expenses and provide receipts as required by § 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 § 301-7.9(b) and § 301-11.3(c) of this subtitle.
Your agency may authorize an advance of funds, in accordance with § 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.
Yes.
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
You should administer the househunting trip expenses allowance to minimize or avoid its use when other satisfactory and more economical arrangements are available.
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.
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.
You must consider the following factors:
(a)
(b)
(c)
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
The term “temporary quarters” refers to lodging obtained for the purpose of temporary occupancy from a private or commercial source.
“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 § 302-5.18 for details).
The TQSE allowance is intended to reimburse an employee reasonably and equitably for subsistence expenses incurred when it is necessary to occupy temporary quarters.
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.
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.
No, your agency determines whether it is in the Government's interest to pay TQSE.
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.
Only you and/or your immediate family may 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
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.
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.
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 § 301-11.3(c) of this subtitle.
As soon as your agency has authorized you to receive a TQSE allowance and you have signed a service agreement.
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.
Yes. If authorized in accordance with § 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.
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.
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.
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.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
Your agency will pay your actual TQSE incurred, provided the expenses are reasonable and do not exceed the
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.
The “applicable per diem rate” under the actual TQSE reimbursement method is as follows:
The period must begin before the maximum time for beginning allowable travel and transportation under § 302-1.6 of this chapter expires.
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.
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
(b) You cannot occupy your new permanent residence because of unanticipated problems (e.g., delay in settlement on the new residence, or short-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.
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.
Occupancy of temporary quarters for less than a whole day constitutes one full day of your authorized period. (However, see § 302-5.110 regarding en route travel.)
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.
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.
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.
Yes, but you will not be reimbursed for any of the expenses you incur during the unauthorized period.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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) 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.
No.
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
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.
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.
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.
The factors you should consider include:
(a)
(b)
(c)
The factors you should consider include:
(a)
(b)
(c)
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.
5 U.S.C. 5738; and E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975, Comp., p. 586.
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)
(b)
(c)
(1)
(2)
(3)
(i)
(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)
(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)
(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
(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 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)
(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)
(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)
(e)
(2)
(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
(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 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 § 302-1.3(d).)
(f)
(1)
(2)
(i)
(ii)
(g)
(i)
(ii)
(iii)
(2)
(3)
(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
(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)
(5)
(a)
(b)
(c)
(d)
(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
(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)
(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)
(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)
(g)
(2)
(h)
(a)
(b)
(c)
(d)
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).
No advance of funds is authorized in connection with the allowances provided in this part.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 3 CFR, 1971-1975 Comp., p. 586.
(a)
(b)
(2)
(c)
(a)
(b)
(c)
(a)
(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
(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
(5) Charges for a pilot (flag) car or escort services, when such services are required by State or local law.
(b)
(2)
(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)
(d)
(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)
(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)
The total amount allowable in § 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 § 302-8.2 had been moved.
An advance of funds may be allowed an employee for the transportation of a mobile home under the requirements provided in § 302-1.14(a). The amount of advance shall not exceed either the estimated amount allowable under § 302-7.3(a) of the construction cost determined under § 302-7.4. No advance is authorized when a Government bill of lading is used as provided in - § 302-7.3(f).
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
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.
(a)
(b)
(2) There is no statutory authority to transport personally owned professional books, papers, and equipment in addition to the maximum weight allowance (§ 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
(3) Authority to transport professional books, papers, and equipment as 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)
(2)
(3)
(4)
(d)
(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)
(f)
(a)
(2)
(3)
(b)
(2)
(3)
(4)
(5)
(c)
(2)
(3)
(4)
(ii)
(iii)
(iv)
(a)
(b)
(c)
(2)
(3)
(4)
(d)
(2)
(3)
(e)
(2)
(3)
(a)
(b)
(2)
(a)
(b)
(c)
(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.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13474, 3 CFR, 1971-1975 Comp., p. 586.
(a)
(b)
(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)
(d)
(e)
(f)
(2)
(3)
(4)
(g)
(a)
(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)
(c)
(2)
(3)
(4)
(d)
(a)
(b)
(c)
(2)
(3)
(d)
(2)
(3)
(e)
(f)
Advances of funds are not authorized in connection with the storage allowances covered by this part.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
An official station is defined in § 302-1.4(k). For purposes of this part, an official station may be within or outside the continental United States (CONUS).
An official station outside CONUS.
To reduce the Government's overall relocation costs by allowing transportation of a POV to your official station
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.
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.
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.
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.
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.
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.
Yes, in accordance with § 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.
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.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
Your agency may authorize transportation when:
(a) At the time of your assignment, conditions warrant such authorization under § 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 § 302-10.170; or
(c) Subsequent to the time of your assignment, conditions warrant authorization under § 302-10.172 of a replacement POV.
One. This does not, however, limit the transportation of a replacement POV when authorized under § 302-10.172.
Yes. You may not transport the POV to an alternate location.
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.
Your agency may authorize transportation when:
(a) It has determined in accordance with § 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.
Your “authorized point of origin” is as follows:
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.
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.
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 § 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.
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.
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.
Your agency may authorize one emergency replacement POV within
Your agency determines the authorized point of origin within the several States and the District of Columbia.
Yes, under the same conditions specified in § 302-10.143 of this subpart.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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.
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.
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
The last post of duty to which you were authorized to transport your POV at Government expense.
The “authorized destination” is as follows:
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 § 302-10.104.
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.
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.
Your agency may authorize transportation only if:
(a) At the time you purchased the replacement POV, you met the conditions in § 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.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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.
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.
The POV transportation must originate as follows:
Your new official station.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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.
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
(a) Commercial means if available at reasonable rates and under reasonable conditions; or
(b) Government means on a space-available basis.
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.
You must establish policies governing:
(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.
You may authorize transportation only when you determine, after consideration of the factors in § 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.
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.
(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.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
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
(a)
(b)
(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.
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)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(1)
(2)
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.
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 § 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 § 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 § 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 § 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 §§ 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.
For purposes of this part, the following definitions will apply:
(a)
(b)
(1)
(2)
(c)
(d)
(e)
(f)
(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)
(h)
(i)
(j)
(k)
(l)
(m)
(n)
(o)
(p)
(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
(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 §§ 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.
(a)
(b)
(c)
(d)
Formula:
Where:
Y = WTA
X = FWTR (generally, 28 percent)
N = nondeductible moving expenses/covered taxable reimbursements
Example:
If:
X = 28 percent
N = $20,000
Then:
Y = .3889($20,000)
Y = $7778.00
(e)
(2) The employee shall be required to agree in writing to repay any excess amount paid to him/her in Year 1 (see §§ 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)
(g)
(a)
(b)
(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 § 302-11.10 for claims procedures.)
(c)
(2) For purposes of calculating the RIT allowance, the following special
(i) The total amount of reimbursement (which was reported as income) for the expenses of en route travel for the employee and family (see § 302-11.3(a)) and transportation (including up to 30 days temporary storage) of household goods (see § 302-11.3(b)) to the new official station shall be used as a moving expense deduction. (See also § 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 § 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 § 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 § 302-11.4; also see discussion in § 302-11.7 regarding covered taxable reimbursements versus nondeductible expenses.)
(d)
(e)
(1)
These marginal rates are different from the withholding tax rate used for WTA.
(2)
(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 (
(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)
(i) If the employee incurs an additional local income tax (see definition § 302-11.5(b)) liability as a result of moving expense reimbursements, he/she shall certify to such fact when
(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)
(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.
(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)
(5)
(i)
(A)
(B)
(C)
(ii)
(iii)
(f)
(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:
(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:
(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:
(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.
(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 §§ 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 § 302-11.9(b)(2). (See also § 302-11.10 for certified statement regarding these changes.)
(g)
(a)
(b)
(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 § 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 §§ 302-11.7(e)(2) and 302-11.8(f)(5).)
(a)
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
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.
(b)
(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)
In the event the employee violates the terms of the service agreement required under § 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.
No advance of funds is authorized in connection with the allowance provided in this part.
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).
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 § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1999.
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 § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 2000.
The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302-11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 1999.
The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302-11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 2000.
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 § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, or 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 § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999 or 2000.
The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302-11.8(e)(4)(i).
The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302-11.8(e)(4)(i).
5 U.S.C. 5738 and 20 U.S.C. 905(c).
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
“Relocation services” are services provided by a private company under a contract with an agency to assist a transferred employee in relocating to the new official station. Examples include homesale programs, home marketing assistance, home finding assistance, and property management services.
Yes.
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.
Yes, or you may combine several types of relocation services in a single contract.
To improve the treatment of employees who are directed to relocate to facilitate the retention of a well-qualified workforce.
You must balance the positive effects that availability of relocation services has on employee mobility and morale with any increased costs your agency
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.
The rules contained in the Federal Acquisition Regulations (FAR) (48 CFR) and/or other procurement regulations applicable to you.
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.
You must consider the following factors in deciding which contracting method to use:
(a)
(b)
(c)
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.
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.
No. But, this does not preclude your reimbursing a relocation services company for losses incurred while the contractor holds the property.
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.
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.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
Yes, if you are an employee who is authorized to transfer.
No. Your agency determines if you may 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 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.
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.
No.
Your agency will pay the portion of the fee attributable to 18,000 pounds net weight. You must pay the rest.
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 § 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.
No. Your agency must give you the option to accept or reject an offer from the 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.
5 U.S.C. 5756.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
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.
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.
Yes, if you are an employee who is authorized to transfer and you otherwise meet requirements for sale of your residence at Government expense.
No. Your agency determines when it is in the Government s interest to offer you a home marketing incentive.
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.
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.
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.
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
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.
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.
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.
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.
5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
Use of the pronouns “I” and “you” throughout this subpart refers to the employee.
“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.
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.
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.
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 § 302-15.6 and any other conditions established by the agency.
No, your agency determines:
(a) When you meet the conditions set forth in § 302-15.3;
(b) When to authorize payment for these services; and
(c) What procedures you must follow when it authorizes such payment.
(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 forth in paragraphs (a)(3) and (a)(4) of this section.
Payment may be authorized only on your residence at the last official station in the United States from which you transferred.
You are not obligated to use your authorized property management services allowance. You have the option of
No. The authority for your agency to pay for property management services under this part when you are transferred to a foreign post of duty arises from your transfer to the foreign post of duty and is separate from, and in addition to, the authority to sell your residence at Government expense when you are transferred to an official station in the United States other than the official station from which you were transferred to the foreign post of duty.
Your agency may pay:
(a) For transfers within the United States, a period not to exceed 2 years from your effective date of transfer, with up to a 1-year extension, under the same conditions required in § 302-6.1(e)(2) of this chapter; or
(b) From the time you transfer to a foreign post of duty until one of the following occurs:
(1) You transfer back to an official station in the United States;
(2) You complete a service agreement at your post of duty and remain there, but do not sign a new service agreement; or
(3) You separate from Government service.
Yes, provided:
(a) Your agency allows you to change your election of payment for property management expenses to an election of sale of your residence at Government expense; and
(b) Payment for sale of your residence at Government expense is offset in accordance with your agency's policy established under § 302-15.70(d).
You must sign a new service agreement. (See § 302-1.5 of this chapter.)
You will be taxed on the amount of expenses your agency pays for property management services whether it reimburses you directly or whether it pays a relocation services company to manage your residence. Your agency must pay you a relocation income tax (RIT) allowance for the additional Federal, State and local income taxes you incur on property management expenses it reimburses you or pays on your behalf. 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.
Use of the pronouns “we” and “you” throughout this subpart refers to the agency.
You must establish policies and procedures governing:
(a) When you will authorize payment for property management services for an employee who transfers in the interest of the Government;
(b) Who will determine, for relocations to official stations in the United States, whether payment for property management services is more advantageous and cost effective than sale of
(c) If and when you will allow an employee who was offered and accepted payment for property management services to change his/her mind and elect instead to sell his/her residence at Government expense in accordance with paragraph (d) of this section; and
(d) How you will offset expenses you have paid for property management services against payable expenses for sale of the employee's residence when an eligible employee who elected payment for property management services later changes his/her mind and elects instead to sell his/her residence at Government expense.
5 U.S.C. 5721-5738; 5741-5742; E.O. 11609, 3 CFR, 1971-1975 Comp., p. 586.
When, at the time of death, the employee was:
(a) On official travel; or
(b) Performing official duties outside CONUS; or
(c) Absent from duty as provided in § 303-70.3; or
(d) Reassigned away from his/her home of record under a mandatory mobility agreement.
Yes, provided the requirements in § 303-70.1 are met.
Yes. However, payment cannot exceed the amount allowed if death had occurred at the temporary duty station or at the official station outside CONUS.
No.
When an employee dies from injuries sustained while performing official duty, death-related expenses are payable under the Federal Employees’ Compensation Act (FECA), 5 U.S.C. 8134. For further information contact the Department of Labor, Federal Employees’ Compensation Division, 200 Constitution Avenue, NW, Washington, DC 20210.
Yes, in accordance with §§ 303-70.600 through 303-70.602.
Yes.
All actual costs including but not limited to:
(a) Preparation of remains:
(1) Embalming or cremation;
(2) Necessary clothing;
(3) A casket or container suitable for shipment to place of burial;
(4) Expenses necessary to comply with local laws at the port of entry in the United States; and
(b) Transportation of remains by common carrier (that is normally used for transportation of remains), hearse, other means, or a combination thereof, from the temporary duty station or official station outside CONUS to the employee's residence, official station, or place of burial, including but not limited to:
(1) Movement from place of death to a mortuary and/or cemetery;
(2) Shipping permits;
(3) Outside case for shipment and sealing of the case if necessary;
(4) Removal to and from the common carrier; and
(5) Ferry fares, bridge tolls, and similar charges.
Costs for an outside case are not authorized for transportation by hearse. Costs for transportation by hearse or other means cannot exceed the cost of common carrier (that is normally used for transportation of remains). Transportation costs to the place of burial cannot exceed the actual cost of transportation to the employee's residence.
Yes, you must pay transportation costs to return the deceased employee's baggage to his/her official duty station or residence. However, you may not pay insurance of or reimbursement for loss or damage to baggage.
Yes. You may only transport government property and the employee's personal property.
Yes. However, your agency head or his/her designated representative must approve the family's election to return to an alternate destination, and the allowable expenses cannot exceed the cost of transportation to the decedent's residence. Travel and transportation must begin within one year from the date of the employee's death. A one-year extension may be granted if requested by the family prior to the expiration of the one-year limit.
Yes, if the immediate family chooses to continue the relocation, you must continue payment of relocation expenses for the immediate family if the immediate family was included on the employee's relocation travel orders. (See § 303-70.305.)
Yes, if the immediate family chooses to continue the relocation, you must continue payment of relocation expenses for the immediate family if the immediate family was included on the employee's relocation travel orders. (See § 303-70.305.)
When the immediate family chooses to continue the relocation, the following expenses must be authorized:
(a) Travel to the new duty station; or
(b) Travel to an alternate destination, selected by the immediate family, not to exceed the remaining constructive cost of travel to the new duty station.
(c) Temporary quarters not to exceed 60 days, to be paid at the per diem rate for an unaccompanied spouse and immediate family.
(d) Shipment of household goods to the new or old duty station, or to an alternate destination selected by the immediate family. However, the cost may not exceed the constructive cost of transportation between the old and the new duty stations.
(e) Storage of household goods not to exceed 90 days.
(f) Reimbursement of real estate expenses incident to the relocation.
(g) Shipment of POV to the new or old duty station, or to an alternate destination, selected by the immediate family. However, the cost may not exceed the constructive cost of transportation between the old and the new duty stations.
Yes, if requested by the employee and when:
(a) Local commercial mortuary facilities or supplies are not available; or
(b) The cost of available mortuary facilities or supplies are prohibitive as determined by your agency head.
The employee must reimburse you for all furnished mortuary facilities and supplies.
Yes, if requested by the employee, payment must be made to transport the remains to the residence of the immediate family member. The employee may elect an alternate destination,
No.
You must furnish transportation if requested by the employee. You must follow the guidelines in § 303-70.401 for transportation expenses. You must furnish mortuary services only if the conditions in § 303-70.400 are met.
Yes.
You should pay:
(a) The person performing the service; or
(b) Reimburse the person who made the original payment.
Travel expenses may be authorized for no more than two persons.
Escort of remains may be authorized when the employee's death occurs:
(a) While in a travel status away from his/her official station in the United States; or
(b) While performing official duties outside the United States or in transit thereto or therefrom.
You may authorize any travel expenses in accordance with chapter 301 of this title that are necessary for the escort of remains to:
(a) The home or official station of the deceased; or
(b) Any other place appropriate for interment as determined by the head of your agency.
5 U.S.C. 5701-5709; 31 U.S.C. 1353; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
This part is issued under the authority of 31 U.S.C. 1353 and 5 U.S.C. 5701-5709.
(a)
(b)
(c)
(1)
(2)
(3)
(i) An event at which the employee will participate as a speaker or panel participant, including an event at which the employee will give an oral presentation focusing on his/her official duties or on the policies, programs, or operations of the agency;
(ii) A conference, convention, seminar, symposium or similar event the primary purpose of which is to receive training other than promotional vendor training, or to present or exchange substantive information concerning a subject of mutual interest to a number of parties;
(iii) An event at which the employee will receive an award or honorary degree, which is in recognition of meritorious public service that is related to the employee's official duties, and which may be accepted by the employee consistent with the applicable standards of conduct regulation.
(4)
(5)
(6)
(7)
(a)
(b)
(1) Support the mission of the agency or substantially assist the employee in carrying out his/her official duties;
(2) Attend a ceremony at which the employee will receive an award or honorary degree described in § 304-1.2(c)(3); or
(3) Participate in substantive programs related to the agency's programs or operations.
(c)
(d)
(2)
(e)
(a) An agency may accept payment for employee and/or spousal travel from a non-Federal source when a general authorization to accept payment (rather than an item-by-item authorization) is issued in advance of the travel following a determination by the agency official designated in accordance with § 304-1.3(c) that the payment is:
(1) For travel relating to an employee's official duties (including attendance because the employee's presence at the meeting is necessary to permit participation in the meeting by another employee or because a spouse's presence at the meeting or similar function is in the interest of the agency) under an official travel authorization issued to the employee, and to an accompanying spouse when applicable;
(2) For attendance at a meeting or similar function (as defined in § 304-1.2(c)(3) relating to the official duties of the employee; and
(3) From a non-Federal source that is not disqualified under § 304-1.5 on conflict-of-interest grounds.
(b) Payments may be accepted from multiple sources under paragraph (a) of this section.
(c) If a meeting or similar function does not concern a subject of mutual interest to the employee's agency and the non-Federal source, acceptance of payment from the non-Federal source under paragraph (a) of this section is limited to payment in kind and to the types of services the non-Federal source generally provides; e.g., air passenger transportation services provided by a commercial airline.
(a) Payment from a non-Federal source shall not be accepted if the authorized agency official determines that acceptance under the circumstances would cause a reasonable person with knowledge of all the facts relevant to a particular case to question the integrity of agency programs or operations. In making this determination, an authorized agency official shall be guided by all relevant considerations, including, but not limited to:
(1) The identity of the non-Federal source;
(2) The purpose of the meeting or similar function;
(3) The identity of other expected participants;
(4) The nature and sensitivity of any matter pending at the agency affecting the interests of the non-Federal source;
(5) The significance of the employee's role in any such matter; and
(6) The monetary value and character of the travel benefits offered by the non-Federal source.
(b) The authorized agency official may find that, while acceptance from the non-Federal source is permissible, it is in the interest of the agency to qualify acceptance of the offered payment by, for example, authorizing attendance at only a portion of the event or limiting the type or character of benefits that may be accepted.
(a)
(b)
(a) The employee (and/or accompanying spouse when applicable) shall submit to the employing agency on authorized reimbursement forms all travel expense reimbursement claims, and shall itemize all expenses incurred which exceed applicable limitations (see § 304-1.3(d)). Generally, the employee, and/or accompanying spouse when applicable, shall be reimbursed an amount not to exceed applicable limitations. However, when the non-Federal source, in accordance with the provisions of § 304-1.3(d), makes full payment in excess of applicable limitations for reimbursable subsistence expenses or common carrier transportation expenses incurred, reimbursement shall be the amount of the payment from the non-Federal source. Reimbursement for expenses in excess of regulatory limitations shall not in any case exceed the amount of the expenses incurred.
(b) The agency may reimburse the employee (and/or accompanying spouse of such employee when applicable) for only the types of expenses defined in §§ 301-7.1 (b)(6) and (c) of this subtitle or in analogous provisions of 6 FAM 100 or the JFTR, as applicable, for per diem allowances, transportation expenses, or other miscellaneous travel expenses.
(c) If an accepted payment covers only a portion of one or more types of the expenses incurred (e.g., $50.00 per night for lodging in a locality with an $85.00 per night maximum lodging allowance), the agency shall reimburse the employee (and/or accompanying spouse when applicable) only the amount to which he/she otherwise would be entitled under applicable regulation (chapter 301 of this subtitle, 6 FAM 100, or the JFTR). (See § 304-1.3(e) regarding reduced per diem rate situations.)
(d) If an accepted payment covers in full one or more types of expenses described in paragraph (b) of this section (e.g., payment for lodging accommodations) but does not cover all of the travel expenses incurred, the agency shall reimburse the employee (and/or accompanying spouse of such employee when applicable) for those expenses that are not covered by the payment, not to exceed applicable limitations established in chapter 301 of this subtitle or in analogous provisions of 6 FAM 100 or the JFTR.
(a) This part is the only authority under which an agency may accept payment from a non-Federal source, or authorize an employee to accept such payment on behalf of the agency, in connection with the attendance of its employee (and/or the accompanying spouse of such employee when applicable) at a meeting or similar function. An agency may not accept, under an agency gift statute or other similar authority, payment for travel, subsistence, and related expenses incurred by an employee and/or accompanying spouse to attend a meeting or similar function. However, nothing in this part prohibits an agency or employee from accepting payment as follows:
(1) When authorized under 5 U.S.C. 4111 or 5 U.S.C. 7342;
(2) When payment is for travel to be performed for a partisan rather than an official purpose in the case of an employee who is exempt from the Hatch Act under 5 U.S.C. 7324(d);
(3) When authorized pursuant to an agency gift statute or similar statutory authority and payment is for attendance at or participation in an event (other than a meeting or similar function) relating to the official duties of the employee; or
(4) When consistent with the applicable standards of ethical conduct regulation concerning personal acceptance of gifts.
(b) An employee who accepts any payment in violation of this part is subject to the following:
(1) The employee may be required, in addition to any penalty provided by law and applicable regulations, to repay for deposit to the general fund of the Treasury, an amount equal to the amount of the payment so accepted; and
(2) When repayment is required under paragraph (b)(1) of this section, the employee shall not be entitled to any reimbursement from the Government for such expenses.
(a)
(1)
(i) Not later than May 31 of each year with respect to payments received in the preceding period beginning on October 1 and ending on March 31; and
(ii) Not later than November 30 of each year with respect to payments received in the preceding period beginning on April 1 and ending on September 30.
(2)
(i) The name of the agency submitting the report;
(ii) Each event (meeting or similar function) for which an agency accepts payment under this part of more than $250 for an employee and spouse together, or for either the employee or the spouse separately, including:
(A) The sponsor(s) of the event;
(B) The location of the event;
(C) The date(s) of the event; and
(D) The nature of the event;
(iii) The name of each employee for whom such payment was accepted in connection with the event, including:
(A) The employee's Government position; and
(B) The employee's travel date(s) in connection with attendance at the event;
(iv) The name of the accompanying spouse, if applicable, for whom payment was accepted in connection with the event, including:
(A) The name of the employee accompanied by the spouse;
(B) The employee's Government position; and
(C) The spouse's travel date(s) in connection with attendance at the event;
(v) The identity of any non-Federal source from which payment was accepted in connection with the event;
(vi) An itemization of the benefits accepted by the agency in connection with attendance at the event, including for each benefit:
(A) A description of the benefit, provided that benefits accepted as a part of a conference or training fee need not be reported separately;
(B) The method of payment (payment in kind or by check or similar instrument);
(C) The individual for whom payment was accepted (employee or spouse);
(D) The non-Federal source that provided the benefit; and
(E) The amount of the payment; and
(vii) The total value of the payments accepted for the employee and/or spouse in connection with the event identified as follows:
(A) The total amount of payments provided by check or similar instrument; and
(B) The total value of payments provided in kind.
(3)
(4)
(ii)
(5)
(6)
(b)
5 U.S.C. 4111(b); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
This part is issued under the authority of 5 U.S.C. 4111(b).
Subject to the exceptions in 5 U.S.C. 4102, this part applies to civilian officers and employees of executive agencies, including the Department of Defense; independent establishments, as defined in 5 U.S.C. 104; Government corporations, subject to 31 U.S.C. 9101
Section 303(j) of Executive Order 11348 of April 20, 1967, and the regulations issued by the Office of Personnel Management under section 401(b) of that Order, prescribe the conditions under which agency heads may approve the acceptance by employees of contributions and awards incident to training and payments incident to attendance at meetings, under 5 U.S.C. 4111(a), from the organizations described therein. These organizations are referred to in this part as “donors.”
Agency heads shall provide adequate safeguards to ensure that the following provisions of this section are carried out:
(a) Where an approved payment by a donor fully covers expenses incident to training in a non-Government facility, or travel, subsistence, or other expenses incident to attendance at a meeting, the agency shall not pay for such expenses or shall recover payments previously made in the manner described in paragraph (c) of this section.
(b) If an approved payment by a donor does not fully cover expenses described in paragraph (a) of this section, the agency may pay an amount considered sufficient to cover the balance of the expenses to the extent authorized by law and regulation, including 5 U.S.C. 4109 and 4110. If an amount in excess of such balance has been previously paid by the agency, such amount shall be recovered from the employee in the manner described in paragraph (c) of this section.
(c) Recoveries of payments, as provided in paragraph (b) of this section, shall be made in the manner prescribed by regulations of the agency concerned and shall be issued according to 5 U.S.C. 5514.
(d) No reduction in payment by an agency is required where an approved contribution or award to an employee covers types of expenses which the agency is not authorized to pay. For example, where an agency authorizes travel expenses of an employee, including per diem and transportation expenses of his/her immediate family and household goods and personal effects to a training location, no reduction in payment by the agency is required if an approved contribution or award covers subsistence expenses of the family en route and expenses incurred by the employee in establishing himself/herself and the family at the training location.
(e) Expense data shall be obtained from employees or donors in such detail as the agency head deems necessary to carry out the provisions of this part.