Page:United States Statutes at Large Volume 112 Part 3.djvu/524

 112 STAT. 2354 PUBLIC LAW 105-264—OCT. 19, 1998 (F) by adding after subsection (i), as so redesignated, the following new subsection: "(j) The Administrator of General Services may provide transportation audit and related technical assistance services, on a reimbursable basis, to any other agency. Such reimbursements may be credited to the appropriate revolving fund or appropriation from which the expenses were incurred.". 31 USC 3322 (b) EFFECTIVE DATE.— The amendments made by this section note. shall become effective 18 months after the date of the enactment of this Act. SEC. 4. REIMBURSEMENT FOR TAXES ON MONEY RECEIVED FOR TRAVEL EXPENSES. (a) IN GENERAL. —Title 5, United States Code, is amended by inserting after section 5706b the following new section: "§ 5706c. Reimbursement for taxes incurred on money received for travel expenses "(a) Under regulations prescribed pursuant to section 5707 of this title, the head of an agency or department, or his or her designee, may use appropriations or other funds available to the agency for administrative expenses, for the reimbursement of Federal, State, and local income taxes incurred by an employee of the agency or by an employee and such employee's spouse (if filing jointly), for any travel or transportation reimbursement made to an employee for which reimbursement or an allowance is provided. "(b) Reimbursements under this section shall include an amount equal to all income taxes for which the employee and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in subsection (a). In addition, reimbursements under this section shall include penalties and interest, for the tax years 1993 and 1994 only, as a result of agencies failing to withhold the appropriate amounts for tax liabilities of employees affected by the change in the deductibility of travel expenses made by Public Law 102-486.". (b) CLERICAL AMENDMENT. — The table of sections at the beginning of chapter 57 of title 5, United States Code, is amended by inserting after the item relating to section 5706b the following new item: "5706c. Reimbiirsement for taxes incurred on money received for travel expenses.". 5 USC 5706c (c) EFFECTIVE DATE. —This section shall be effective as of note- January 1, 1993. SEC. 5. AUTHORITY FOR TEST PROGRAMS. (a) TRAVEL EXPENSES TEST PROGRAMS. —Subchapter I of chapter 57 of title 5, United States Code, is amended by adding at the end the following new section: "§ 5710. Authority for travel expenses test programs "(a)(1) Notwithstanding any other provision of this subchapter, under a test program which the Administrator of General Services determines to be in the interest of the Government and approves, an agency may pay through the proper disbursing official for a period not to exceed 24 months any necessary travel expenses in lieu of any payment otherwise authorized or required under this subchapter. An agency shall include in any request to the Administrator for approval of such a test program an analysis

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