US Code

Public Law 119-73 (01/23/2026)

5 U.S.C. § 5724b

Taxes on reimbursements for travel, transportation, and relocation expenses

(a)
section 5738 of this title Under regulations prescribed under and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an individual, or by an individual and such individual’s spouse (if filing jointly), for any travel, transportation, or relocation expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the individual, or the individual and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.
(b)
For purposes of this section, the term “travel, transportation, or relocation expenses” means all travel, transportation, and relocation expenses reimbursed or furnished in kind pursuant to this subchapter or chapter 41.

Pub. L. 98–151, § 118(a)(7)(A)(i)97 Stat. 978Pub. L. 98–473, title I, § 120(b)98 Stat. 1969Pub. L. 104–201, div. A, title XVII, § 1723(b)(1)110 Stat. 2759Pub. L. 116–92, div. A, title XI, § 1114(a)133 Stat. 1604Pub. L. 116–283, div. A, title XI, § 1121(a)134 Stat. 3900(Added , , ; amended , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 116–2832021—Subsec. (b). substituted “and relocation expenses reimbursed” for “or relocation expenses reimbursed” and “or chapter 41” for “of chapter 41”.

Pub. L. 116–92, § 1114(a)(1)2019—, struck out “of employees transferred” after “relocation expenses” in section catchline.

Pub. L. 116–92, § 1114(a)(2)Subsec. (a). , substituted “individual, or by an individual and such individual’s spouse (if filing jointly), for any travel, transportation, or relocation” for “employee, or by an employee and such employee’s spouse (if filing jointly), for any moving or storage” and “individual, or the individual” for “employee”.

Pub. L. 116–92, § 1114(a)(3)section 5724 of this titleSubsec. (b). , added subsec. (b) and struck out former subsec. (b) which read as follows: “For the purposes of this section, ‘moving or storage expenses’ means travel and transportation expenses (including storage of household goods and personal effects under ) and other relocation expenses under sections 5724a and 5724c of this title.”

Pub. L. 104–201section 5738 of this title1996—Subsec. (a). substituted “Under regulations prescribed under ” for “Under such regulations as the President may prescribe”.

Pub. L. 98–4731984— amended section generally, substituting “reimbursement of substantially all of the Federal, State, and local income taxes” for “reimbursement of all or part of the Federal, State, and city income taxes” and “for which the employee and spouse, as the case may be” for “for which the employee, or the employee and spouse, as the case may be” in subsec. (a) and “5724c” for “5726(c)” in subsec. (b).

Statutory Notes and Related Subsidiaries

Retroactive Effective Date of 2021 Amendment

Pub. L. 116–283, div. A, title XI, § 1121(b)134 Stat. 3900

Public Law 116–92“The amendments made by subsection (a) [amending this section] shall take effect as if included in the enactment of section 1114 of the National Defense Authorization Act for Fiscal Year 2020 ().”
, , , provided that:

Effective Date of 2019 Amendment

Pub. L. 116–92, div. A, title XI, § 1114(c)133 Stat. 1604

“The amendments made by this section [amending this section] shall take effect on .”
, , , provided that:

Effective Date of 1996 Amendment

Pub. L. 104–201section 1725(a) of Pub. L. 104–201section 5722 of this titleAmendment by effective 180 days after , see , set out as a note under .

Effective Date; Promulgation of Regulations

Pub. L. 98–151Pub. L. 98–151section 118(c) of Pub. L. 98–151section 5724 of this titleEnactment by and promulgation of regulations for amendments by effective , see , set out as an Effective Date of 1983 Amendment; Promulgation of Regulations note under .

Pub. L. 98–151Funding of Amendments by

Pub. L. 98–151section 118(b) of Pub. L. 98–151section 5724 of this titleAmendments by to be carried out by agencies by use of funds appropriated or otherwise available for administrative expenses of such agencies, and do not authorize appropriation of funds in amounts exceeding sums already authorized to be appropriated for such agencies, see , set out as a note under .