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5 U.S.C. § 5724b — Taxes on reimbursements for travel, transportation, and relocation expenses
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations prescribed under [section 5738 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5738&num=0&edition=prelim) and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an individual, or by an individual and such individual’s spouse (if filing jointly), for any travel, transportation, or relocation expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the individual, or the individual and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.
**(b)** For purposes of this section, the term “travel, transportation, or relocation expenses” means all travel, transportation, and relocation expenses reimbursed or furnished in kind pursuant to this subchapter or chapter 41.
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Stable record: federal_law:legal_authorities:record_usc_1e57cb1ab48b1f386c08bf42
Source file: Laws/federal/codes/united-states-code/title-5/section-5724b-taxes-on-reimbursements-for-travel-transportation-and-relocation-expense--a9f4dbf086.md
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Source location: Title 5, Chapter 57, § 5724b; chapter-057-travel-transportation-and-subsistence.md
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**(a)** Under regulations prescribed under [section 5738 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5738&num=0&edition=prelim) and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an individual, or by an individual and such individual’s spouse (if filing jointly), for any travel, transportation, or relocation expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the individual, or the individual and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.
**(b)** For purposes of this section, the term “travel, transportation, or relocation expenses” means all travel, transportation, and relocation expenses reimbursed or furnished in kind pursuant to this subchapter or chapter 41.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Except as specifically provided in this subchapter, the Administrator of General Services shall prescribe regulations necessary for the administration of this subchapter.
(2) The Administrator of General Services shall include in the regulations authority for the head of an agency or his designee to waive any limitation of this subchapter or in any implementing regulation for any employee relocating to or from a remote or isolated location who would suffer hardship if the limitation were not waived. A waiver of a limitation under authority provided in the regulations pursuant to this paragraph shall be effective notwithstanding any other provision of this subchapter.
**(b)** In prescribing regulations for the implementation of [section 5724b of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5724b&num=0&edition=prelim), the Administrator of General Services shall consult with the Secretary of the Treasury.
**(c)** The Secretary of Defense shall prescribe regulations necessary for the implementation of [section 5735 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5735&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5738
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations prescribed under [section 5738 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5738&num=0&edition=prelim) and when the head of the agency concerned or his designee authorizes or approves, the agency shall pay from Government funds—
(1) the travel expenses of an employee transferred in the interest of the Government from one official station or agency to another for permanent duty, and the transportation expenses of his immediate family, or a commutation thereof under [section 5704 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5704&num=0&edition=prelim);
(2) the expenses of transporting, packing, crating, temporarily storing, draying, and unpacking his household goods and personal effects not in excess of 18,000 pounds net weight; and
(3) upon the separation (or death in service) of a career appointee, as defined in [section 3132(a)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3132/a/4&num=0&edition=prelim), the travel expenses of that individual (if applicable), the transportation expenses of the immediate family of such individual, and the expenses of moving (including transporting, packing, crating, temporarily storing, draying, and unpacking) the household goods of such individual and personal effects not in excess of eighteen thousand pounds net weight, to the place where the individual will reside (or, in the case of a career appointee who dies in service or who dies after separating but before the travel, transportation, and moving is completed, to the place where the family will reside) within the United States, if such individual—
(A) during or after the five years preceding eligibility to receive a
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5724
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations prescribed under [section 5738 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5738&num=0&edition=prelim) and subject to subsections (b) and (c) of this section, an agency may pay from its appropriations—
(1) travel expenses of a new appointee and transportation expenses of his immediate family and his household goods and personal effects from the place of actual residence at the time of appointment to the place of employment outside the continental United States;
(2) these expenses on the return of an employee from his post of duty outside the continental United States to the place of his actual residence at the time of assignment to duty outside the continental United States; and
(3) the expenses of transporting a privately owned motor vehicle as authorized under [section 5727(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5727/c&num=0&edition=prelim).
**(b)** An agency may pay expenses under subsection (a)(1) of this section only after the individual selected for appointment agrees in writing to remain in the Government service for a minimum period of—
(1) one school year as determined under chapter 25 of title 20, if selected for appointment to a teaching position, except as a substitute, in the Department of Defense under that chapter; or
(2) 12 months after his appointment, if selected for appointment to any other position;
unless separated for reasons beyond his control which are acceptable to the agency concerned. If the individual violates the agreement, the money spent by the Government for the expenses is recoverable from the individual as a debt due the Government.
**(c)** An agency may pay expenses under subsection (a)(2) of this section
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5722
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Federal law — U.S. Code and appendices · legal_authorities
The President of the United States is authorized to designate and empower the head of any department or agency in the executive branch, or any official thereof who is required to be appointed by and with the advice and consent of the Senate, to perform without approval, ratification, or other action by the President (1) any function which is vested in the President by law, or (2) any function which such officer is required or authorized by law to perform only with or subject to the approval, ratification, or other action of the President: Provided, That nothing contained herein shall relieve the President of his responsibility in office for the acts of any such head or other official designated by him to perform such functions. Such designation and authorization shall be in writing, shall be published in the Federal Register, shall be subject to such terms, conditions, and limitations as the President may deem advisable, and shall be revocable at any time by the President in whole or in part.
Source: Supplied U.S. Code snapshot — release unconfirmed · 3 U.S.C. § 301
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations prescribed under [section 5738 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5738&num=0&edition=prelim), an agency may pay to or on behalf of an employee assigned from the employee’s official station to a duty station for a period of not less than six months and not greater than 30 months, the following expenses in lieu of payment of expenses authorized under subchapter I of this chapter:
(1) Travel expenses to and from the assignment location in accordance with [section 5724 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5724&num=0&edition=prelim).
(2) Transportation expenses of the immediate family and household goods and personal effects to and from the assignment location in accordance with [section 5724 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5724&num=0&edition=prelim).
(3) A per diem allowance for en route travel of the employee’s immediate family to and from the assignment location in accordance with [section 5724a(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5724a/a&num=0&edition=prelim).
(4) Travel and transportation expenses of the employee and spouse to seek new residence quarters at the assignment location in accordance with [section 5724a(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5724a/b&num=0&edition=prelim).
(5) Subsistence expenses of the employee and the employee’s immediate family while occupying temporary quarters upon commencement and termination of the assignment in accordance with [section 5724a(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-sectio
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5737
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Federal law — U.S. Code and appendices · legal_authorities
Page 744
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 5724b
1979—Subsec. (a)(3), (4). Pub. L. 96–70 substituted in
pars. (3) and (4) ‘‘areas and installations in the Republic
of Panama made available to the United States pursu-
ant to the Panama Canal Treaty of 1977 and related
agreements (as described in section 3(a) of the Panama
Canal Act of 1979)’’ for ‘‘Canal Zone’’ wherever appear-
ing.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105–85 effective Jan. 1, 1999,
see section 3550(c)(3) of Pub. L. 105–85, set out as a note
under section 5724 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104–201 effective 180 days after
Sept. 23, 1996, see section 1725(a) of Pub. L. 104–201, set
out as a note under section 5722 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Pub. L. 100–202, § 101(m) [title VI, § 628(a)(2)], Dec. 22,
1987, 101 Stat. 1329–390, 1329–431, provided that: ‘‘The
amendments made by paragraph (2) [probably means
par. (1) which amended this section] shall be applicable
with respect to any employee transferred to or from a
post of duty on or after 60 days after the date of enact-
ment of this section [Dec. 22, 1987].’’
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–234 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 a note under section 5701 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT; PROMULGATION
OF REGULATIONS
Amendment by Pub. L. 98–151 and promulgation of
regulations for amendments by Pub. L. 98–151 effective
Nov. 14, 1983, see section 118(c) of Pub. L. 98–151, set out
a
Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 5724b
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