About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-226640 1 (1987-12-15)

handle is hein.gao/gaobadmyh0001 and id is 1 raw text is: +0 .'E The Comptroller General of the United States Washington, D.C. 20548 Decision Matterof- Carlos Garcia, et al. - Application of Relocation Income Tax Allowance File: B-226640 Date: December 15, 1987 DIGEST The Department of Agriculture requests an opinion as to whether claims for Relocation Income Tax (RIT) allowances may be paid to certain employees who were transferred from the United States to the Virgin Islands and Puerto Rico since the statutory authority in 5 U.S.C. S 5724b (Supp. III 1985) does not specifically state that RIT allowances apply to possessions of the United States. The claims may be paid since it is consistent with the intent of Congress that RIT allowances be extended to Federal employees transferred in the interest of the government to united States possessions and the Commonwealth of Puerto Rico in the same manner as those employees transferred within the United States. However, it will be necessary for the Administrator of General Services, in consultation with the Secretary of the Treasury, to establish the applicable marginal tax rate. DECISIO This decision is in response to a request by an authorized certifying officer of the united States Department of Agriculture, National Finance Center, for an opinion as to whether claims for Relocation Income Tax (RIT) allowances may be paid to certain employees who were transferred from the United States to the virgin Islands and Puerto Rico. We conclude that the claims may be paid upon establishment by the General Services Administration of the applicable marginal tax rate. BACKGROUND With the enactment of section 118(a)(7)(A)(i), Pub. L. 98-151, 97 Stat. 978, November 14, 1983, as amended by section 120(b), pub. L. 98-473, 98 Stat. 1837, 1969, October 12, 1984, a new section was added to chapter 57, title 5, United States Code, to authorize agencies to

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most