
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 5USC5706c]

 
             TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
 
                           PART III--EMPLOYEES
 
                      Subpart D--Pay and Allowances
 
           CHAPTER 57--TRAVEL, TRANSPORTATION, AND SUBSISTENCE
 
    SUBCHAPTER I--TRAVEL AND SUBSISTENCE EXPENSES; MILEAGE ALLOWANCES
 
Sec. 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 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.

(Added Pub. L. 105-264, Sec. 4(a), Oct. 19, 1998, 112 Stat. 2354.)

                       References in Text

    Public Law 102-486, referred to in subsec. (b), is Pub. L. 102-486, 
Oct. 24, 1992, 106 Stat. 2776, known as the Energy Policy Act of 1992. 
For complete classification of this Act to the Code, see Short Title 
note set out under section 13201 of Title 42, The Public Health and 
Welfare, and Tables.


                             Effective Date

    Pub. L. 105-264, Sec. 4(c), Oct. 19, 1998, 112 Stat. 2354, provided 
that: ``This section [enacting this section] shall be effective as of 
January 1, 1993.''
