any 4-year period of continuous service. It may authorize one non-emergency replacement POV after every four years of continuous service beginning on the date you first have use of the POV being replaced. 8302-10.174 What is the "authorized point of origin” when I transport a POV, including a replacement POV, to my post of duty subsequent to the time of my assignment to that post of duty? Your agency determines the authorized point of origin within the several States and the District of Columbia. [FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 84, 64 FR 29163, May 28, 1999] §302-10.175 When I am authorized to transport a POV, including a replacement POV, to my post of duty subsequent to the time of my assignment to that post of duty, may I have the manufacturer or the manufacturer's agent transport a new POV from the factory or other shipping point directly to my post of duty? Yes, under the same conditions specified in § 302-10.143 of this subpart. Subpart C-Return Transportation of a POV From a Post of Duty NOTE TO SUBPART C: Use of the pronouns "I" and "you" throughout this subpart refers to the employee. §302-10.200 When am I eligible for transportation of a POV from my post of duty? You are eligible for return transportation when: (a) You were transferred to a post of duty in the interest of the Government; and (b) You have a POV at the post of duty. [FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 69, 63 FR 5742, Feb. 4, 1998] §302-10.201 In what situations will my agency pay to transport a POV transported from my post of duty? Your agency will pay when: (a) You are transferred back to the official station (including post of duty) from which you transferred to your current post of duty; (b) You are transferred to a new official station within CONUS; (c) You are transferred to a new post of duty, where your agency determines that use of a POV at that location is not in the interest of the Government; (d) You separate from Government service after completion of an agreed period of service at the post of duty where your agency determined the use of a POV to be in the interest of the Government; (e) You separate from Government service prior to completion of an agreed period of service at the post of duty where your agency determined the use of a POV to be in the interest of the Government; and the separation is for reasons beyond your control and acceptable to your agency; or (f) Conditions change at your post of duty such that use of the POV no longer is in the interest of the Government. [FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 69, 63 FR 5743, Feb. 4, 1998] §302-10.202 When do I become entitled to transportation of my POV from my post of duty to an authorized destination? You become entitled when: (a) Your agency determined the use of a POV at your post of duty was in the interest of the Government; (b) You have a POV at your post of duty; and (c) You have completed your service agreement. [FTR Amdt. 65, 62 FR 13794, Mar. 21, 1997, as amended by FTR Amdt. 69, 63 FR 5743, Feb. 4, 1998] §302-10.203 Is there any circumstance under which I may be authorized to transport my POV from a post of duty before completing my service agreement? Yes. If conditions change at your post of duty such that use of your POV no longer is in the interest of the Government, or if you separate from Government service prior to completion of your service agreement for reasons beyond your control and acceptable to your agency, your agency may authorize return transportation to your authorized destination. When the return transportation is based on changed conditions, you still are required to complete your service agreement. If you do not, you will be required to repay the transportation costs. §302-10.204 What is the "authorized point of origin" when I transport my POV from my post of duty? The last post of duty to which you were authorized to transport your POV at Government expense. §302-10.205 What is the "authorized destination" of a POV transported under this subpart? The "authorized destination" is as follows: §302-10.206 What should I do if there is no port or terminal at my authorized point of origin or authorized destination when I transport a POV from my post of duty? Your agency will pay the entire cost of transporting the POV from your authorized origin to your authorized destination. If you prefer, however, you may choose to drive your POV to the port of embarkation and/or from the port of debarkation. If you choose to drive, you will be reimbursed in the same manner as an employee covered under § 302-10.104. §302-10.207 What will I be reimbursed if I transport my POV from a point of origin or to a destination that is different from my authorized origin or destination? You will be reimbursed the transportation costs you actually incur, not to exceed what it would have cost to transport your POV from your authorized origin to the authorized destination. §302-10.208 If I retain my POV at my post of duty after conditions change to make use of the POV no longer in the interest of the Government, may I transport it at Government expense from the post of duty at a later date? Yes, your agency will pay the transportation costs not to exceed the cost of transporting it to the authorized destination, provided you otherwise meet all conditions for transportation of a POV. §302-10.209 Under what conditions may my agency authorize me to transport from my post of duty a replacement POV purchased at that post of duty? Your agency may authorize transportation only if: (a) At the time you purchased the replacement POV, you met the conditions in § 302-10.172 of this part; and (b) Prior to purchase of the replacement POV, your agency authorized you to purchase a replacement POV at the post of duty. Subpart D-Transportation of a POV Wholly Within the Continental United States (CONUS) NOTE TO SUBPART D: Use of the pronouns "I" and "you" throughout this subpart refers to the employee. §302-10.300 When am I eligible for transportation of my POV wholly within CONUS at Government expense? When you are an employee who transfers within CONUS in the interest of the Government, or you are a new appointee or student trainee relocating to your first official station within CONUS. §302-10.301 Under what conditions may my agency authorize transportation of my POV wholly within CONUS? Your agency will authorize transportation only when: (a) It has determined that use of your POV to transport you and/or your immediate family from your old official station (or place of actual residence, if you are a new appointee or student trainee) to your new official station would be advantageous to the Government; (b) Both your old official station (or place of actual residence, if you are a new appointee or student trainee) and your new official station are located within CONUS; and (c) Your agency further determines that it would be more advantageous and cost effective to the Government to transport your POV to the new official station at Government expense and to pay for transportation of you and/or your immediate family by commercial means than to have you or an immediate family member drive the POV to the new official station. Subpart E-Emergency Storage of a POV NOTE TO SUBPART E: Use of the pronouns "I" and "you" throughout this subpart refers to the employee. §302-10.400 When am I eligible for emergency storage of my POV? You are eligible when: (a) Your POV was transported to your post of duty at Government expense; and (b) The head of your agency determines that your post of duty is within a zone from which your immediate family and/or household goods should be evacuated. 8302-10.401 Where may I store my POV if I receive notice to evacuate my immediate family and/or household goods from my post of duty? You may store your POV at a place determined to be reasonable by your agency whether the POV is already located at, or being transported to, your post of duty. Subpart F-Agency NOTE TO SUBPART F: Use of the pronouns "we" and "you" throughout this subpart refers to the agency. § 302-10.500 What means of transportation may we authorize for POV's? (a) Commercial means if available at reasonable rates and under reasonable conditions; or (b) Government means on a spaceavailable basis. §302-10.501 How should we administer the allowances for transportation and emergency storage of a POV? To minimize costs and to promote an efficient workforce by providing an employee use of his/her POV when it mutually benefits the Government and the employee. §302-10.502 What governing policies must we establish for the allowances for transportation and emergency storage of a POV? You must establish policies governing: 190-163 D-00--7 (a) When you will authorize transportation and emergency storage of a POV; (b) When you will authorize transportation of a replacement POV; (c) Who will determine if transportation of a POV to or from a post of duty is in the interest of the Government; (d) Who will determine if conditions have changed at an employee's post of duty to warrant transportation of a POV in the interest of the Government; (e) Who will determine if transportation of a POV wholly within CONUS is more advantageous and cost effective than having the employee drive the POV to the new official station; and (f) Who will determine whether to allow emergency storage of an employee's POV, including where to store the POV. (a) Whether local conditions at the employee's post of duty warrant use of a POV; (b) Whether use of the POV will contribute to the employee's effectiveness on the job; (c) Whether use of a POV of the type involved will be suitable under local conditions at the post of duty; (d) Whether the cost of transporting the POV to and from the post of duty will be excessive, considering the time the employee has agreed to serve at the post of duty. §302-10.505 What must we consider in determining whether transportation of a POV wholly within CONUS is cost effective? (a) Cost of travel by POV. (b) Cost of transporting the POV. (c) Cost of travel if the POV is transported. (d) Productivity benefit you derive from the employee's accelerated arrival at the new official station. PART 302-11-RELOCATION INCOME TAX (RIT) ALLOWANCE Sec. 302-11.1 Authority. 302-11.2 Coverage. 302-11.3 Types of moving expenses or allowances covered and general limitations. 302-11.4 Exclusions from coverage. 302-11.5 Definitions and discussion of terms. 302-11.6 Procedures in general. 302-11.7 Procedures for determining the WTA in Year 1. 302-11.8 Rules and procedures for determining the RIT allowance in Year 2. 302-11.9 Responsibilities. 302-11.10 Claims for payment and supporting documentation and verification. 302-11.11 Violation of service agreement. 302-11.12 302-11.13 Advance of funds. Source references. APPENDIX A TO PART 302-11-FEDERAL TAX SOURCE: 54 FR 20332, May 10, 1989, unless otherwise noted. §302-11.1 Authority. Payment of a relocation income tax (RIT) allowance is authorized to reimburse eligible transferred employees for substantially all of the additional Federal, State, and local income taxes incurred by the employee, or by the employee and spouse if a joint tax return is filed, as a result of certain travel and transportation expenses and relocation allowances which are furnished in kind, or for which reimbursement or an allowance is provided by the Government. Payment of the RIT allowance also is authorized for income taxes paid to the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, and the U.S. possessions in accordance with a decision of the Comptroller General of the United States (67 Comp. Gen. 135 (1987)). The RIT allowance shall be calculated and paid as provided in this part. [FTR Amdt. 30, 58 FR 15437, Mar. 23, 1993] 8302-11.2 Coverage. (a) Eligible employees. Payment of a RIT allowance is authorized for employees transferred on or after November 14, 1983, in the interest of the Government from one official station to another for permanent duty. The effective date of an employee's transfer is the date the employee reports for duty at the new official station as provided in §302-1.4(1). (b) Individuals not covered. The provisions of this part are not applicable to the following individuals or employees: (1) New appointees; (2) Employees assigned under the Government Employees Training Act (see 5 U.S.C. 4109); or (3) Employees returning from overseas assignments for the purpose of separation. [54 FR 20332, May 10, 1989, as amended by FTR Amdt. 17, 56 FR 23658, May 23, 1991; FTR Amdt. 26, 57 FR 28636, June 26, 1992] 8302-11.3 Types of moving expenses or allowances covered and general limitations. The RIT allowance is limited by law as to the types of moving expenses that can be covered. The law authorizes reimbursement of additional income taxes resulting from certain moving expenses furnished in kind or for which reimbursement or an allowance is provided to the transferred employee by the Government. However, such moving expenses are covered by the RIT allowance only to the extent that they are actually paid or incurred, and are not allowable as a moving expense deduction for tax purposes. The types of expenses or allowances listed in paragraphs (a) through (i) of this section, are covered by the RIT allowance within the limitations discussed. (a) En route travel. Travel (including per diem) and transportation expenses of the transferred employee and immediate family for en route travel from the old official station to the new official station. (See part 302-2.) (b) Household goods shipment. Transportation (including temporary storage) expenses for movement of household goods from the old official station to the new official station. (See part 302-8.) (c) Nontemporary storage expenses. Allowable expenses for nontemporary storage of household goods belonging to an employee transferred on or after November 14, 1983, through October 11, 1984, to an isolated location in the continental United States. (See §302–9.1.) Nontemporary storage expenses are not covered by the RIT allowance for transfers on or after October 12, 1984. (See §302-11.4(c).) (d) Mobile home movement. Expenses for the movement of a mobile home for use as a residence when movement is authorized instead of shipment and temporary storage of household goods. (See part 302-7.) (e) Househunting trip. Travel (including per diem) and transportation expenses of the employee and spouse for one round trip to the new official station to seek permanent residence quarters. (See part 302-4.) (f) Temporary quarters. Subsistence expenses of the employee and immediate family during occupancy of temporary quarters. (See part 302-5.) (g) Real estate expenses. Allowable expenses for the sale of the residence (or expenses of settlement of an unexpired lease) at the old official station and for purchase of a home at the new official station for which reimbursement is received by the employee. (See part 3026.) (h) Miscellaneous expense allowance. A miscellaneous expense allowance for the purpose of defraying certain expenses associated with discontinuing a residence at one location and establishing a residence at the new location in connection with an authorized or approved permanent change of station. (See part 302-3.) (i) Relocation services. Payments, or portions thereof, made to a relocation service company for services provided to a transferred employee (see part 30212), subject to the conditions stated in this paragraph and within the general limitations of this section applicable to other covered expenses. |