
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: 5USC5724b]

 
             TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
 
                           PART III--EMPLOYEES
 
                      Subpart D--Pay and Allowances
 
           CHAPTER 57--TRAVEL, TRANSPORTATION, AND SUBSISTENCE
 
   SUBCHAPTER II--TRAVEL AND TRANSPORTATION EXPENSES; NEW APPOINTEES, 
               STUDENT TRAINEES, AND TRANSFERRED EMPLOYEES
 
Sec. 5724b. Taxes on reimbursements for travel, transportation, 
        and relocation expenses of employees transferred
        
    (a) Under regulations prescribed under section 5738 of this title 
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 employee, or by an employee and such employee's spouse (if filing 
jointly), for any moving or storage 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 
employee and spouse, as the case may be,\1\ would be liable due to the 
reimbursement for the taxes referred to in the first sentence of this 
subsection.
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    \1\ See Codification note below.
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    (b) For the purposes of this section, ``moving or storage expenses'' 
means travel and transportation expenses (including storage of household 
goods and personal effects under section 5724 of this title) and other 
relocation expenses under sections 5724a and 5724c of this title.

(Added Pub. L. 98-151, Sec. 118(a)(7)(A)(i), Nov. 14, 1983, 97 Stat. 
978; amended Pub. L. 98-473, title I, Sec. 120(b), Oct. 12, 1984, 98 
Stat. 1969; Pub. L. 104-201, div. A, title XVII, Sec. 1723(b)(1), Sept. 
23, 1996, 110 Stat. 2759.)

                          Codification

    Prior to amendment by Pub. L. 98-473, the words ``as the case may 
be'' were preceded by ``the employee, or the employee and spouse,''.


                               Amendments

    1996--Subsec. (a). Pub. L. 104-201 substituted ``Under regulations 
prescribed under section 5738 of this title'' for ``Under such 
regulations as the President may prescribe''.
    1984--Pub. L. 98-473 amended section generally, substituting 
``reimbursement of substantially all of the Federal, State, and local 
income taxes'' for ``reimbursement of all or part of the Federal, State, 
and city income taxes'' and ``for which the employee and spouse, as the 
case may be'' for ``for which the employee, or the employee and spouse, 
as the case may be'' in subsec. (a) and ``5724c'' for ``5726(c)'' in 
subsec. (b).


                    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; Promulgation of Regulations

    Enactment 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 as an Effective Date of 1983 Amendment; 
Promulgation of Regulations note under section 5724 of this title.


                 Funding of Amendments by Pub. L. 98-151

    Amendments by Pub. L. 98-151 to be carried out by agencies by use of 
funds appropriated or otherwise available for administrative expenses of 
such agencies, and do not authorize appropriation of funds in amounts 
exceeding sums already authorized to be appropriated for such agencies, 
see section 118(b) of Pub. L. 98-151, set out as a note under section 
5724 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5724, 5737, 5738 of this 
title.
