[Question Concerning Effective Date of Relocation Income Tax Allowance]

A decision was requested concerning the effective date for Internal Revenue Service employee coverage under the Relocation Income Tax Allowance as provided under the Relocation Act amendments. GAO has held that the effective date for implementation of the amendments is November 14, 1983, despite a statement of congressional intent to the contrary. Therefore, the amendments apply to employees who reported for duty at their new duty stations on or after November 14, 1983. Accordingly, the claims of certain Internal Revenue Service employees for the Relocation Income Tax Allowance may not be paid since their effective date of transfer was prior to the effective date for this allowance as specified in the Federal Travel Regulations.