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B-253588 1 (1993-11-19)

handle is hein.gao/gaobachgi0001 and id is 1 raw text is: United States General Accounting Office GWashington, D.C. 20548 Office of the General Counsel B-253588 November 19, 1993 Jeanne DiGange Authorized Certifying Officer U.S. Department of Agriculture National Finance Center P.O. Box 60000 New Orleans, Louisiana 70160 Dear Ms. DiGange: We refer to your letter of May 18, 1993, reference: FSD-1 RJP, in which you raise several issues concerning the payment of claims for Relocation Income Tax allowances (RIT) under the provisions of 5 U.S.C. § 5724b (1988), to employees who transfer from the United States to the Virgin AIslands, Puerto Rico, and United States territories and possessions. In a decision of the Comptroller General, Carlos Garcia, et al., 67 Comp. Gen. 135 (1987), we held that employees of the Department of Agriculture who transfer from the United States to the Virgin Islands and Puerto Rico may be paid RIT allowances in the same manner as those employees transferred within the United States. However, since regulations were not in effect at that time, we concluded that it would be necessary for the Administrator of General Services (GSA), in consultation with the Secretary of the Treasury, to establish the applicable marginal tax rate. The Administrator, GSA promulgated the necessary regulations at 58 Fed. Reg. 15,436, on March 23, 1993, with a retro- active effective date of January 1, 1987, and made it appli- cable to Year 1 covered reimbursements made on or after January 1, 1987. You raise several issues that arise because GSA made the regulation effective for reimbursements made on or after January 1, 1987, and because GSA took almost 6 years to establish a marginal tax rate. The following information is provided in response to your inquiry. As pointed out in our decision Carlos Garcia, et al., 67 Comp. Gen. 135, supra, GSA, in consultation with the Secretary of the Treasury, has been authorized to issue

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