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B-223666 1 (1986-12-24)

handle is hein.gao/gaobadmop0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 Decision Matterof- Manuel A. Saleta, Jr. and Robert L. Lockley - Relocation Tax Allowance - Effective Date File: B-223666 Date: December 24, 1986 DIGEST Employees of the Veterans Administration seek payment of a relocation income tax allowance for their transfers which were effective prior to November 14, 1983. The claims are denied because the relocation income tax allowance as authorized by section 118 of Public Law 98-151 is available only to employees whose effective date of transfer is on or after November 14, 1983. DECISION This decision is in response to a request submitted by the Director of the Veterans Administration (VA) Office of Budget and Finance. It concerns claims filed by two VA employees for a Relocation Income Tax (RIT) allowance as provided for by section 118 of Public Law 98-151, November 14, 1983. Because both employees were transferred prior to the effective date of coverage as provided under that law, we hold that they are not entitled to a RIT allowance. BACKGROUND Manuel A. Saleta, Jr. was transferred from New York to Puerto Rico and reported for duty in Puerto Rico on January 16, 1981. On June 19, 1985, Mr. Saleta submitted a claim for a RIT allowance of $6,115.50. Robert L. Lockley was transferred from Washington, D.C., to Puerto Rico and reported for duty on November 1, 1983. Mr. Lockley submitted his claim for RIT allowance totaling $3,656.91 on June 28, 1985. Mr. Saleta and Mr. Lockley base their claim for a RIT allowance on the contention that the November 14, 1983, effective date for implementation of the RIT allowance as established by the General Services Administration (GSA) in issuing the implementing regulations is arbitrary and capricious and contrary to legislative intent. They say the law is intended to apply to employees who incur tax liability after the date of enactment.

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