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B-182153 1 (1978-05-22)

handle is hein.gao/gaobadtra0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. Z0548 IN 11EPLY RE:ER TO: D-182153 O:FFICE OF GENERAL COUNSEL S-r~eant Mninr USA, Retired Dallas, Texas 75216 .Jear Sergeant Reference is made to your letter of April 14, 1978, with enclosuras, seeking our views as to the proper meaning of paragraphs B-36 and 6-37 of Army Regulation 145-2. change 4, March 1973, pertaining to the compensation of Junior Reserve Officers' Training Corps (JR0TC) instructors who are retired members of one of the military services. You say that you are presently employed as an instructor in the Junior Reserve Officers Training Program in the Dallas Independent School District. You indicate that you do not fully understand what is being said or meant by this regulation and what effect it has on income tax liability when deductions from instructors' wages are involved. An official decision is not being rendered at your request; however, the following conmnents and references may be of assistance to you. Paragralh 6-36, entitled Monetary Allowances a, relates to the method by which such compensation shall be computed for the purpose of determining the amount that the Department of the Army shall reimburse a school for salary expenses incurred by it for JROTC program purposes as required by 10 U. S. C. 2031(d)(1). Paragraph 6-37 contains instructions relating to income tax treatment of tha amounts received by JROTC instructors and administrators who are retired members. In decision 55 Comp. Gen. 44 (1975), copy enclosed, we considered, F in part, the subject of your inquiry. We held therein that the addi- tional amount to which a retired member employed as a JRCTC instructor becomes entitled for purposes of 10 U.S.C. 2031(d)(1), is the difference between his military retired or retainer pay and the active duty pay and allowances to which he would be entitled if called or ordered to active duty at that location. However, such additional amount is not deemed to be either retired pay or active duty pay.

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