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5 U.S.C. § 5706c — Reimbursement for taxes incurred on money received for travel expenses
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations prescribed pursuant to [section 5707 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5707&num=0&edition=prelim), the head of an agency or department, or his or her designee, may use appropriations or other funds available to the agency for administrative expenses, for the reimbursement of Federal, State, and local income taxes incurred by an employee of the agency or by an employee and such employee’s spouse (if filing jointly), for any travel or transportation reimbursement made to an employee for which reimbursement or an allowance is provided.
**(b)** Reimbursements under this section shall include an amount equal to all income taxes for which the employee and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in subsection (a). In addition, reimbursements under this section shall include penalties and interest, for the tax years 1993 and 1994 only, as a result of agencies failing to withhold the appropriate amounts for tax liabilities of employees affected by the change in the deductibility of travel expenses made by Public Law 102–486.
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Source file: Laws/federal/codes/united-states-code/title-5/section-5706c-reimbursement-for-taxes-incurred-on-money-received-for-travel-expenses--14ca9bbc3a.md
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Source location: Title 5, Chapter 57, § 5706c; chapter-057-travel-transportation-and-subsistence.md
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**(a)** Under regulations prescribed pursuant to [section 5707 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5707&num=0&edition=prelim), the head of an agency or department, or his or her designee, may use appropriations or other funds available to the agency for administrative expenses, for the reimbursement of Federal, State, and local income taxes incurred by an employee of the agency or by an employee and such employee’s spouse (if filing jointly), for any travel or transportation reimbursement made to an employee for which reimbursement or an allowance is provided.
**(b)** Reimbursements under this section shall include an amount equal to all income taxes for which the employee and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in subsection (a). In addition, reimbursements under this section shall include penalties and interest, for the tax years 1993 and 1994 only, as a result of agencies failing to withhold the appropriate amounts for tax liabilities of employees affected by the change in the deductibility of travel expenses made by Public Law 102–486.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Eligible projects** Projects supported under [section 13572(a)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section13572/a/2&num=0&edition=prelim) shall—
(1) utilize technologies that meet relevant Federal and State clean air requirements applicable to the unit or facility, including being adequately demonstrated for purposes of [section 7411 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section7411&num=0&edition=prelim), achievable for purposes of [section 7479 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section7479&num=0&edition=prelim), or achievable in practice for purposes of [section 7501 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section7501&num=0&edition=prelim); or
(2) utilize equipment or processes that exceed relevant Federal or State clean air requirements applicable to the unit or facilities included in the projects by achieving greater efficiency or environmental performance.
**(b) Priority in project selection** In making an award under [section 13572(a)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section13572/a/2&num=0&edition=prelim), the Secretary shall give priority to—
(1) projects whose installation is likely to result in significant air quality improvements in nonattainment air quality areas or substantially reduce the emission level of criteria pollutants and mercury air emissions;
(2) projects for pollution control that result in the mitigation or collection of more than 1 pollutant; and
(3) projects designed to allow the use of the waste byproducts or other byproducts of the equipment.
**(c) Authorization of appropriations** There a
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 13201
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) The Administrator of General Services shall prescribe regulations necessary for the administration of this subchapter, except that the Director of the Administrative Office of the United States Courts shall prescribe such regulations with respect to official travel by employees of the judicial branch of the Government.
(2) Regulations promulgated to implement section 5702 or 5706a of this title shall be transmitted to the appropriate committees of the Congress and shall not take effect until 30 days after such transmittal.
**(b)** The Administrator of General Services shall prescribe the mileage reimbursement rates for use on official business of privately owned airplanes, privately owned automobiles, and privately owned motorcycles while engaged on official business as provided for in [section 5704 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5704&num=0&edition=prelim) as follows:
(1)
(A) The Administrator of General Services shall conduct periodic investigations of the cost of travel and the operation of privately owned airplanes and privately owned motorcycles by employees while engaged on official business, and shall report the results of such investigations to Congress at least once a year.
(B) In conducting the periodic investigations, the Administrator shall review and analyze among other factors—
(i) depreciation of original vehicle cost;
(ii) gasoline and oil (excluding taxes);
(iii) maintenance, accessories, parts, and tires;
(iv) insurance; and
(v) State and Federal taxes.
(2)
(A) The Administrator shall issue regulations under this section which—
(i) shall provide that the mileage reimbursement rate for privately owned automobiles, as provided in section 5704
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5707
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Federal law — U.S. Code and appendices · legal_authorities
Except as otherwise provided in section 5707(d),11 See References in Text note below. for the purpose of this subchapter—
(1) “agency” means—
(A) an Executive agency;
(B) a military department;
(C) an office, agency, or other establishment in the legislative branch;
(D) an office, agency, or other establishment in the judicial branch; and
(E) the government of the District of Columbia;
but does not include—
(i) a Government controlled corporation;
(ii) a Member of Congress; or
(iii) an office or committee of either House of Congress or of the two Houses;
(2) “employee” means an individual employed in or under an agency including an individual employed intermittently in the Government service as an expert or consultant and paid on a daily when-actually-employed basis and an individual serving without pay or at $1 a year;
(3) “subsistence” means lodging, meals, and other necessary expenses for the personal sustenance and comfort of the traveler;
(4) “per diem allowance” means a daily payment instead of actual expenses for subsistence and fees or tips to porters and stewards;
(5) “Government” means the Government of the United States and the government of the District of Columbia; and
(6) “continental United States” means the several States and the District of Columbia, but does not include Alaska or Hawaii.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5701
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Federal law — U.S. Code and appendices · legal_authorities
Page 729
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 5707
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective (1) on effective date of regulations
to be promulgated not later than 150 days after Jan. 2,
1986, or (2) 180 days after Jan. 2, 1986, whichever occurs
first, see section 301(a) of Pub. L. 99–234, set out as an
Effective Date of 1986 Amendment note under section
5701 of this title.
§ 5706b. Interview expenses
An individual being considered for employ-
ment by an agency may be paid travel or trans-
portation expenses under this subchapter for
travel to and from pre-employment interviews
determined necessary by the agency.
(Added Pub. L. 101–509, title V, § 529 [title II,
§ 206(a)(1)], Nov. 5, 1990, 104 Stat. 1427, 1457.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective on such date as the President shall
determine, but not earlier than 90 days, and not later
than 180 days, after Nov. 5, 1990, see section 529 [title
III, § 305] of Pub. L. 101–509, set out as an Effective Date
of 1990 Amendment note under section 5301 of this title.
§ 5706c. Reimbursement for taxes incurred on
money received for travel expenses
(a) Under regulations prescribed pursuant to
section 5707 of this title, the head of an agency
or department, or his or her designee, may use
appropriations or other funds available to the
agency for administrative expenses, for the re-
imbursement of Federal, State, and local in-
come taxes incurred by an employee of the agen-
cy or by an employee and such employee’s
spouse (if filing jointly), for any travel or trans-
portation reimbursement made to an employee
for which reimbursement or an allowance is pro-
vided.
(b) Reimbursements under this section shall
include an amount
Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 5706c
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.