Employee's Temporary Change Of Station

[Title 41 CFR E]
[Code of Federal Regulations (annual edition) - July 1, 2002 Edition]
[Title 41 - PUBLIC CONTRACTS AND PROPERTY MANAGEMENT]
[Subtitle F - Federal Travel Regulation System]
[Chapter 302 - RELOCATION ALLOWANCES]
[Subchapter B - RELOCATION ALLOWANCES]
[Part 302 - 3--RELOCATION ALLOWANCE BY SPECIFIC TYPE]
[Subpart E - Employee's Temporary Change Of Station]
[From the U.S. Government Printing Office]

41PUBLIC CONTRACTS AND PROPERTY MANAGEMENT42002-07-012002-07-01falseEmployee's Temporary Change Of StationESubpart EPUBLIC CONTRACTS AND PROPERTY MANAGEMENTFederal Travel Regulation SystemRELOCATION ALLOWANCESRELOCATION ALLOWANCES3--RELOCATION ALLOWANCE BY SPECIFIC TYPE
Subpart E--Employee's Temporary Change Of Station

Sec. 302-3.400 What is a ``temporary change of station (TCS)''?

A TCS means the relocation to a new official station for a temporary
period while performing a long-term assignment, and subsequent return to
the previous official station upon completion of that assignment.

Sec. 302-3.401 What is the purpose of a TCS?

A TCS provides agencies an alternative to a long-term temporary duty
travel assignment which will increase your satisfaction and enhance
morale, reduce your income tax liability, and save the Government money.

Sec. 302-3.402 When am I eligible for a TCS?

You are eligible for a TCS when you are directed to perform a TCS at
a long-term duty location, and you otherwise would be eligible for
payment of temporary duty travel allowances authorized under chapter 301
of this title. For exceptions, see Sec. 302-3.403.

Sec. 302-3.403 Who is not eligible for a TCS?

The following individuals are not eligible for a TCS:
(a) A new appointee;
(b) An employee assigned to or from a State or local Government
under the Intergovernmental Personnel Act (5 U.S.C. 3372 et seq.);
(c) An individual employed intermittently in the Government service
as a consultant or expert and paid on a daily when-actually-employed
(WAE) basis;
(d) An individual serving without pay or at $1 a year; or
(e) An employee assigned under the Government Employees Training Act
(5 U.S.C. 4109).

Sec. 302-3.404 Under what circumstances will my agency authorize a TCS?

Your agency will authorize a TCS when:
(a) It is necessary to accomplish the mission of the agency
effectively and economically, and
(b) You are directed to perform a long-term assignment at another
official station; or
(c) Your agency otherwise could authorize temporary duty travel and
pay travel allowances, including payment of subsistence expenses, under
chapter 301 of this title for the long-term assignment; or
(d) Your agency determines it would be more advantageous, cost and
other factors considered, to authorize a long-term assignment; and
(e) You meet any additional conditions your agency has established.

Sec. 302-3.405 If my agency authorizes a TCS, do I have the option of electing payment of per diem expenses under part 301-11 of this title?

No, you do not have the option of electing payment of per diem
expenses under part 301-11 of this title if your agency authorized a
TCS.

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Sec. 302-3.406 How long must my assignment be for me to qualify for a TCS?

To qualify for a TCS, your assignment must be not less than 6
months, nor more than 30 months.

Sec. 302-3.407 What is the effect on my TCS reimbursement if my assignment lasts less than 6 months?

Your agency may authorize a TCS only when a TCS is expected to last
6 months or more. If your assignment is cut short for reasons other than
separation from Government service, you will be paid TCS expenses.

Sec. 302-3.408 What is the effect on my TCS reimbursement if my assignment lasts more than 30 months?

If your assignment exceeds 30 months, your agency:
(a) Must permanently assign you to your temporary official station
or return you to your previous official station;
(b) May not pay for extended storage or property management services
incurred after the last day of the thirtieth month; and
(c) Must pay the expenses of returning you and your immediate family
and household goods to your previous official station unless you are
permanently assigned to your temporary official station.

Sec. 302-3.409 Is there any required minimum distance between an official station and a TCS location that must be met for me to qualify for a TCS?

No, there is no required minimum distance between an official
station and a TCS location that must be met for you to qualify for a
TCS. However, your agency may establish the area within which it will
not authorize a TCS.

Sec. 302-3.410 Must I sign a service agreement to qualify for a TCS?

No, you do not need to sign a service agreement to qualify for a
TCS.

Sec. 302-3.411 What is my official station during my TCS?

Your official station during your TCS is the location of your TCS.

Expenses Paid Upon Assignment

Sec. 302-3.412 What expenses must my agency pay?

Your agency must pay:
(a) Travel, including per diem, for you and your immediate family
under part 302-4 of this chapter;
(b) Transportation and temporary storage of your household goods
under part 302-7 of this chapter;
(c) Extended storage when it is necessary as approved by your agency
under part 302-8 of this chapter;
(d) Transportation of a mobile home instead of transportation of
household goods under part 302-10 of this chapter;
(e) A miscellaneous expenses allowance under part 302-16 of this
chapter;
(f) Transportation of a privately owned vehicle(s) under part 302-9
of this chapter; and
(g) A relocation income tax allowance under part 302-17 of this
chapter for additional income taxes you incur on payments your agency
makes under the authority of this section for your relocation expenses.

Sec. 302-3.413 Are there other expenses that my agency may pay?

Yes, your agency may pay:
(a) Househunting trip expenses under part 302-5 of this chapter;
(b) Temporary quarters subsistence expenses under part 302-6 of this
chapter; and
(c) Reimbursement for Property Management Services under part 302-15
of this chapter.

Expenses Paid During Assignment

Sec. 302-3.414 If my agency authorizes a TCS, will it pay for extended storage of my household goods?

Yes, if your agency authorizes a TCS, it will pay for extended
storage when it is necessary. Extended storage expenses include:

(a) Packing/unpacking;
(b) Crating/uncrating;
(c) Transporting to and from place of storage;
(d) Charges while in storage; and
(e) Other necessary charges directly related to storage.

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Sec. 302-3.415 How long may my agency pay for extended storage of household goods?

Your agency may pay for extended storage of household goods for the
duration of your TCS.

Sec. 302-3.416 Is there any limitation on the combined weight of household goods I may transport and store at Government expense?

Yes, the maximum combined weight is 18,000 pounds net weight. If you
transport and/or store household goods in excess of the maximum weight
allowance, you will be responsible for any excess cost.

Sec. 302-3.417 Will I have to pay any income tax if my agency pays for extended storage of my household goods?

You will be subject to income taxes on the amount of extended
storage expenses your agency pays. However, your agency will pay you a
relocation income tax allowance under part 302-17 of this chapter for
substantially all of the additional Federal, State and local income
taxes you incur on the expenses your agency pays.

Sec. 302-3.418 Will my agency pay for property management services when I am authorized a TCS?

Yes, your agency will reimburse you directly for expenses you incur
or make payments on your behalf to a relocation services company, if you
so choose. The term ``property management services'' refers to a program
provided by a private company for a fee, which assists you in managing
your residence at your previous official station as a rental property.
Services provided by the company may include, but are not limited to,
obtaining a tenant, negotiating a lease, inspecting the property
regularly, managing repairs and maintenance, enforcing lease terms,
collecting rent, paying the mortgage and other carrying expenses from
rental proceeds and/or fund of the employee, and accounting for the
transactions and providing periodic reports to the employee.

Sec. 302-3.419 For what property will my agency pay property management services?

Your agency will only pay for the property from which you commuted
to/from work on a daily basis at your previous official station.

Sec. 302-3.420 How long will my agency pay for property management services?

Your agency will pay for property management services for the
duration of your TCS.

Sec. 302-3.421 What are the income tax consequences when my agency pays for property management services?

When your agency pays for property management services:
(a) You will be taxed on the amount of property management expenses
your agency pays, whether it reimburses you directly for your expenses
or pays a relocation services company to manage your residence; and
(b) Your agency will pay you a relocation income tax allowance under
part 302-17 of this chapter for substantially all of the additional
Federal, State and local income taxes you incur on the expenses your
agency pays.
Note to Sec. 302-3.421: You may wish to consult with a tax advisor
to determine whether you will incur any additional tax liability,
unrelated to your agency's payment of your property management expenses,
as a result of maintaining your residence as a rental property.

Expenses Paid Upon Completion of Assignment or Upon Separation From
Government Service

Sec. 302-3.422 What expenses will my agency pay when I complete my TCS?

Your agency will pay for the following expenses in connection with
your return to your previous official station:
(a) Travel, including per diem, for you and your immediate family
under part 302-4 of this chapter;
(b) Transportation and temporary storage of your household good
under part 302-7 of this chapter;

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(c) Transportation of a mobile home instead of transportation of our
household goods under part 302-10 of this chapter;
(d) Temporary quarters subsistence expenses under part 302-6 of this
chapter;
(e) A miscellaneous expenses allowance under part 302-16 of this
chapter;
(f) Transportation of a privately owned vehicle(s) under part of
this chapter; and
(g) A relocation income tax allowance under part 302-17 of this
chapter for additional income taxes you incur on payments your agency
makes under the authority of this part for your relocation expenses.

Sec. 302-3.423 If I separate from Government service upon completion of my TCS, what relocation expenses will my agency pay upon my separation?

If you separate from Government service upon completion of your TCS,
your agency will upon your separation, pay the same relocation expenses
it would have paid had you not separated from Government service upon
completion of your TCS.

Sec. 302-3.424 If I separate from Government service prior to completion of my TCS, what relocation expenses will my agency pay upon my separation?

If you separate from Government service prior to completion of your
TCS for reasons beyond your control that are acceptable to your agency,
your agency will pay the same relocation expenses it would pay under
Sec. 302-3.423. If this is not the case, the expenses your agency pays
may not exceed the reimbursement that you would have received under this
chapter or chapter 301 of this title whichever your agency determines to
be in the best interest of the Government.

Sec. 302-3.425 If I have been authorized successive temporary changes

of station and reassigned from one temporary official station to another, what expenses
will my agency pay upon completion of my last assignment or my
separation from Government service?

Your agency will pay the expenses authorized in Sec. 302-3.422 for
your relocation from your current temporary official station to your
last permanent official station.

Permanent Assignment to Temporary Official Station

Sec. 302-3.426 How is payment of my TCS expenses affected if I am permanently assigned to my temporary official station?

Payment of TCS expenses stops once your temporary official station
becomes your permanent official station. Your agency may not pay any TCS
expenses incurred beginning the day your temporary official station
becomes your permanent official station.

Sec. 302-3.427 What relocation allowances may my agency pay when I am permanently assigned to my temporary official station?

When you are permanently assigned to your temporary official
station, your agency may pay:
(a) Travel, including per diem, in accordance with part 302-4 of
this chapter, for one round trip between your temporary official station
and your previous official station, for you and members of your
immediate family who relocated to the temporary official station with
you. Your agency may also pay the same expenses for a one-way trip from
the previous official station to the new permanent official station for
any immediate family members who did not accompany you to the temporary
official station;
(b) Residence transaction expenses under part 302-11 of this
chapter;
(c) Property management expenses under part 302-15 of this chapter;
(d) Relocation services under part 302-12 of this chapter;
(e) Temporary quarters subsistence expenses in accordance with part
302-6 of this chapter;
(f) Transportation of household goods not previously transported to
the temporary official station under part 302-7 of this chapter; and
(g) Transportation of a privately owned vehicle(s) not previously
transported to the temporary official station under Sec. 302-9.6 of this
chapter.

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Sec. 302-3.428 If I am permanently assigned to my temporary official station, is there any limitation on the weight of household goods I may transport at
Government expense to my official station?

Yes. If you are permanently assigned to your temporary official
station, you are limited to 18,000 pounds net weight for household goods
you may transport at Government expense to your official station. This
maximum weight will be reduced by the weight of any household goods
transported at Government expense to your temporary official station
under your TCS authorization. Subject to the 18,000 pound limit, your
agency will pay to transport any household goods in extended storage to
your official station. Additionally, if you change your residence as a
result of your permanent assignment to your temporary official station,
your agency may pay for transporting your household goods, subject to
the 18,000-pound limit, between the residence you occupied during your
temporary assignment and your new residence.

Sec. 302-3.429 Are there any relocation allowances my agency may not pay if I am permanently assigned to my temporary official station?

If you are permanently assigned to your temporary official station,
your agency may not pay:
(a) Expenses of a househunting trip for you and your spouse to your
temporary official station under part 302-5 of this chapter; or
(b) Residence transaction expenses for selling a residence or
breaking a lease at the temporary official station under part 302-11 of
this chapter.