---
kind: "section"
citation: "41 C.F.R. § 302-17.20"
title: "41"
number: "302-17.20"
heading: "Purpose of the WTA."
url: "https://uscodex.org/cfr/41/302-17.20"
---

# §302-17.20. Purpose of the WTA.

- (a) The purpose of the WTA is to protect an employee from having to use part of their relocation expense reimbursements to pay Federal income tax withholding; it does not cover State taxes, local taxes, Medicare taxes, or Social Security taxes (see § [302-17.21(c)](/cfr/41/302-17.21.md?p=c) and [(d)](/cfr/41/302-17.21.md?p=d)).
- (b) The WTA may be optional to employees. Employees should review [§ 302-17.61](/cfr/41/302-17.61.md) for discussion about choosing whether or not to accept the WTA. See [§§ 302-17.62 through 302-17.67](/cfr/41/302-17.62..302-17.67.md) for procedures if an employee chooses not to accept the WTA.

## Notes

### Authority

Authority: 5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.

### Source

Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.