Rule2024-09485
Federal Travel Regulation (FTR); Relocation Allowance-Temporary Quarters Subsistence Expenses (TQSE)
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 7, 2024
Effective
June 6, 2024
Issuing agencies
General Services Administration
Abstract
The United States (U.S.) General Services Administration (GSA) is issuing a final rule amending the Federal Travel Regulation (FTR) with respect to temporary quarters subsistence expenses (TQSE) allowances. Changes include implementing a third TQSE methodology, redefining the current TQSE methods, lowering the percentage multipliers for calculating TQSE maximum daily amounts, and prohibiting adjustments to TQSE percentage multipliers for househunting days. The final rule also exempts temporary quarters (TQ) located in Presidentially-Declared Disaster areas from the "reasonable proximity" requirement and allows agencies to authorize TQSE at the applicable locality per diem allowance or authorize actual expenses on an individual basis. This rule establishes an exception to authorizing actual expenses on an individual basis by which agencies can issue a blanket actual expense authorization for employees authorized to occupy TQ in Presidentially-Declared Disaster areas. The final rule will also update and clarify some TQSE sections and rearrange them into a more sequential order.
Full Text
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<title>Federal Register, Volume 89 Issue 89 (Tuesday, May 7, 2024)</title>
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[Federal Register Volume 89, Number 89 (Tuesday, May 7, 2024)]
[Rules and Regulations]
[Pages 37975-37984]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-09485]
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GENERAL SERVICES ADMINISTRATION
41 CFR Parts 300-3, 302-6, and 302-17
[FTR Case 2022-02; Docket No. GSA-FTR-2022-0012, Sequence No. 2]
RIN 3090-AK63
Federal Travel Regulation (FTR); Relocation Allowance--Temporary
Quarters Subsistence Expenses (TQSE)
AGENCY: Office of Government-wide Policy (OGP), General Services
Administration (GSA).
ACTION: Final rule.
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SUMMARY: The United States (U.S.) General Services Administration (GSA)
is issuing a final rule amending the Federal Travel Regulation (FTR)
with respect to temporary quarters subsistence expenses (TQSE)
allowances. Changes include implementing a third TQSE methodology,
redefining the current TQSE methods, lowering the percentage
multipliers for calculating TQSE maximum daily amounts, and prohibiting
adjustments to TQSE percentage multipliers for househunting days. The
final rule also exempts temporary quarters (TQ) located in
Presidentially-Declared Disaster areas from the ``reasonable
proximity'' requirement and allows agencies to authorize TQSE at the
applicable locality per diem allowance or authorize actual expenses on
an individual basis. This rule establishes an exception to authorizing
actual expenses on an individual basis by which agencies can issue a
blanket actual expense authorization for employees authorized to occupy
TQ in Presidentially-Declared Disaster areas. The final rule will also
update and clarify some TQSE sections and rearrange them into a more
sequential order.
DATES: Effective June 6, 2024. Applicability Date: This rule is
applicable for relocations authorized after June 30, 2024.
FOR FURTHER INFORMATION CONTACT: For clarification of content, contact
Mr. Rodney (Rick) Miller, Program Analyst, Office of Government-wide
Policy, at 202-501-3822 or <a href="/cdn-cgi/l/email-protection#3044425146555c405f5c595349705743511e575f46"><span class="__cf_email__" data-cfemail="2a5e584b5c4f465a45464349536a4d594b044d455c">[email protected]</span></a>. For information
pertaining to status or publication schedules, contact the Regulatory
Secretariat Division at 202-501-4755 or <a href="/cdn-cgi/l/email-protection#773024362512102412143710041659101801"><span class="__cf_email__" data-cfemail="41061200132426122422012632206f262e37">[email protected]</span></a>. Please cite
FTR Case 2022-02.
SUPPLEMENTARY INFORMATION:
[[Page 37976]]
I. Background
GSA published a proposed rule at 88 FR 33067 on May 23, 2023, which
proposed changes to the FTR with respect to TQSE allowances. This rule
finalizes those proposed changes as summarized above, and as set forth
in greater detail below.
Pursuant to 5 United States Code (U.S.C.) 5738, the Administrator
of General Services is authorized to prescribe regulations necessary to
implement laws regarding Federal employees when assigned a temporary
change of station (TCS) or when otherwise transferred in the interest
of the Government. The overall implementing authority is the FTR,
codified in title 41 of the Code of Federal Regulations, chapters 300
through 304.
GSA's Office of Government-wide Policy (OGP) continually reviews
and adjusts policies and regulations under its purview to address
current Government relocation needs and incorporate best practices,
where appropriate, as a part of its ongoing mission to provide policies
for travel by Federal civilian employees and others authorized to
travel at Government expense.
Each year, the Federal Government spends more than $1.2 billion on
relocation allowances to reimburse an average of 28,800 employees for
their related expenses. Federal agencies can offer relocation
allowances as an incentive to assist with defraying some of the costs
for relocating individuals. The FTR provides regulatory procedures for
certain mandatory and discretionary relocation allowances depending on
the individual's type of movement.
Pursuant to 5 U.S.C. 5724a(c) and 5737(a)(5), an employee
transferred in the interest of the Government may be authorized a TQSE
allowance to reimburse the employee and the employee's immediate family
members for subsistence expenses incurred when it is necessary to
occupy TQ. TQSE may be authorized for the following transfers: between
official duty stations within the U.S.; from a foreign area to an
official duty station in the U.S.; or assignment to a temporary
official station and/or permanently assigned to a temporary official
station within the U.S.
Agencies may offer two existing methods of TQSE: TQSE-actual
expense (TQSE-AE) or TQSE-lump sum (TQSE-LS). From fiscal years 2018 to
2022, Federal agencies have approved about 12,000 TQSE claims annually
for employees who relocated, with agencies identifying TQSE-AE as the
more utilized reimbursement method.
Under the TQSE-AE method, the employee is reimbursed the cost of
their actual subsistence expenses not to exceed the authorized maximum
allowable amount. The TQSE-AE method uses the standard continental
United States (CONUS) per diem rate or the outside the continental
United States (OCONUS) non-foreign area per diem rate as the applicable
per diem rate based on the TQ location. The employee and each of the
employee's immediate family members receives a percentage of that rate.
The rate is applied to the first 30-day increment of occupying TQ and a
reduced rate is applied after 30 days. Occupancy of TQ may extend up to
the statutory maximum of 120 consecutive days. The employee documents
their incurred daily allowable expenses, which may include: TQ lodging,
including taxes; meals and/or groceries; fees and tips incident to
meals and TQ lodging; and laundry/dry cleaning of clothes. The employee
provides TQ lodging receipt(s) and a receipt for every expense over
$75, for each 30-day period of TQ occupancy.
In 2005, the Governmentwide Relocation Advisory Board (GRAB), which
included representatives from Government agencies, private-sector
corporate relocation departments, relocation industry associations,
and/or relocation industry service providers, mentioned in its
``Findings and Recommendations'' that the TQSE-AE method is
administratively burdensome and time-consuming for employees, travel
examiners, and certifying officials.
Since 1966, Title 5 of the U.S. Code has provided authority for
agencies to reimburse TQSE in connection with an employee transferred
in the interest of the Government. At that time, only one per diem rate
was used within CONUS--the standard CONUS rate. Since that time,
however, GSA began establishing CONUS non-standard area (NSA) per diem
rates for areas where the standard CONUS rate was insufficient.
Currently, Federal agencies have employees assigned to offices and
military bases in CONUS NSAs where the standard CONUS rate is
insufficient for obtaining TQ lodging and meals under the TQSE-AE
method. This is particularly true for single employees. Accordingly,
for TQSE-AE and all TQSE methods, the final rule will allow for CONUS
NSA per diem rates to be used as an applicable per diem rate to
calculate TQSE, depending upon where TQ will be occupied.
This final rule will also clarify that there is no requirement to
separate maximum amounts for TQ lodging and M&IE in calculating TQSE-AE
reimbursement. Accordingly, the separate allowances for TQ lodging and
M&IE may be combined to produce a single maximum daily amount (which
will allow some of the M&IE rate to offset the TQ lodging cost).
Agencies can still ensure that an employee is not overcompensated by
using the single maximum daily amount while also accounting for the
rate change after 30 days in TQ.
Under the TQSE-LS method, agencies may offer a lump sum amount
based on the standard CONUS, CONUS NSA, or OCONUS non-foreign area per
diem rates, as appropriate, depending on the locality of the old and/or
new official stations and wherever TQ will be occupied. Under this
reimbursement method, a percentage of the maximum applicable per diem
rate is paid to the employee and the employee's immediate family
members for a maximum of 30 days of TQSE. Under TQSE-LS, there is no
requirement to document and itemize expenses; however, the employee
must certify that they occupied TQ.
To improve employees' relocation experience and assist agencies in
processing relocation expenses reimbursement, GSA is implementing a
third method of TQSE titled ``temporary quarters subsistence expenses-
lodgings plus'' (TQSE-LP). This third method will be the preferred TQSE
reimbursement method for agencies to offer to employees; however,
agencies may continue to offer TQSE-AE and/or TQSE-LS as an
alternative. In accordance with 5 U.S.C. 5724a(h), TQSE-LP must follow
the limitations prescribed for payments of subsistence expenses under 5
U.S.C. 5702. TQSE-LP is in line with 5 U.S.C. 5702 which entitles an
employee who performs official business away from their official
station, a per diem allowance, reimbursement for actual and necessary
expenses, or a combination of both. The FTR implements the
``combination of both'' statutory language by utilizing the temporary
duty (TDY) ``lodgings-plus per diem'' methodology, which entitles an
employee to reimbursement of actual lodging expenses up to a maximum
amount by locality area, as supported by receipts, and a meals and
incidental expense (M&IE) allowance, which may be reimbursed without
itemization or receipts. Accordingly, the new TQSE-LP method will
follow similar principles as the TDY travel ``lodgings-plus'' method of
per diem for
[[Page 37977]]
reimbursement of TQSE under Chapter 302.
A difference between TDY lodgings-plus and TQSE-LP is that the TDY
per diem allowance excludes lodging taxes and laundry/dry cleaning
expenses from the per diem rates in CONUS and allows the traveler to
claim them as a separate TDY miscellaneous expense under part 301-12.
However, part 302-6 does not contain or adopt by reference the
provisions of Chapter 301 permitting recovery of these types of
miscellaneous expenses, nor are lodging taxes and laundry/dry cleaning
expenses included in part 302-16. The final rule clarifies that
laundry/dry cleaning expenses are included in the TQSE daily allowable
M&IE expenses and TQ lodging taxes are separately reimbursable TQSE
miscellaneous expenses.
The new TQSE-LP method follows TQSE-LS and TQSE-AE by calculating
reimbursement using the applicable per diem rate for the locality of
the old and/or new official stations wherever TQ lodging will be
occupied in the U.S. As with TQSE-AE, the new TQSE-LP method permits
occupancy of TQ beyond the initial authorization of 30 days (up to a
maximum of 120 consecutive days), and reduces the maximum daily amount
of TQSE after the initial 30-day period of TQ occupancy. Unlike TQSE-
AE, however, the TQSE-LP method will require that TQ lodging and M&IE
remain as separate maximum amounts for purposes of calculating the
maximum daily amount of TQSE for the employee and the employee's
immediate family members.
When compared with TQSE-AE, the new TQSE-LP method results in a
more efficient process for the traveler, travel examiner, and
certifying official and significantly reduces the administrative burden
of maintaining, submitting, and reviewing all subsistence expenses
receipts and claims, other than the required lodging receipt. The
reduced administrative burden should increase employee satisfaction
with the relocation process, which is important for employee
recruitment and retention purposes.
The final rule also, in some cases, reduces the percentage
multipliers used to calculate the TQSE-AE and TQSE-LP maximum daily
amount for each 30-day increment of TQSE. Because GSA is also
authorizing the use of CONUS NSA rates instead of requiring use of the
CONUS standard rate when applicable, GSA has determined that lowering
the percentage multipliers will still provide reasonable and equitable
reimbursement to employees and their immediate family members for TQSE-
AE and TQSE-LP.
Pursuant to 5 U.S.C. 5724a(b), an agency may authorize an employee
and/or spouse who is transferring between official stations located
within the United States to take one househunting trip (HHT) to seek
permanent residence quarters at a new official station. The purpose of
the HHT is to lower the overall TQ cost. Accordingly, agencies may
reduce the number of days of TQSE if HHT is authorized. The agency also
has the discretion to authorize full HHT (5 U.S.C. 5724a(b)) and
subsequent TQSE (5 U.S.C. 5724a(c)), as the two are separate
entitlements.
This final rule clarifies the effect on TQSE when an employee
performs an HHT prior to relocating to the new official station.
Specifically, agencies may reduce the number of overall TQSE days by
the HHT days, but are not permitted to use HHT days to reduce the
percentage multiplier for calculating TQSE.
Further, the final rule eliminates the need for GSA to issue an FTR
bulletin waiving FTR 302-6.9, which currently requires that TQ be in
reasonable proximity to the old and/or new official stations, and FTR
302-6.102, which currently limits the applicable per diem allowance for
TQSE-AE to the standard CONUS rate for TQ located in CONUS. Instead,
the final rule lists TQ located in a Presidentially-Declared Disaster
area as an exception to the ``reasonable proximity'' requirement,
removes the limitation at 302-6.102, and allows agencies to authorize
TQSE at the applicable locality per diem allowance or to authorize
actual expenses (not to exceed the 300% ceiling) on an individual basis
for TQ located in a Presidentially-Declared Disaster area. This rule
establishes an exception to issuing individual actual expense
authorizations by which agencies may issue a blanket actual expense
authorization for employees authorized to occupy TQ in an area subject
to a Presidentially-Declared Disaster. These changes should result in
quicker notification to agencies and employees of their TQSE during a
Presidentially-Declared Disaster rather than waiting for GSA to issue
an FTR bulletin waiving such provisions.
Finally, the final rule will also modify some FTR sections
regarding TQSE and rearrange them into a more sequential order.
II. Discussion of the Final Rule
A. Summary of Significant Changes
GSA has not made any significant changes to the regulatory language
from the proposed to final rule, only minor technical edits and edits
that clarify the intent of the rule.
B. Analysis of Public Comments
No public comments were received in response to the proposed rule.
C. Expected Cost Impact to the Public
GSA performed an economic analysis on the final rule. GSA used the
Business Travel and Relocation Dashboard to calculate an average of
28,800 domestic and international relocations per year based on figures
from across the Federal Government for fiscal years 2018 to 2022, with
Federal agencies authorizing approximately 12,000 employees to receive
TQSE annually. TQSE is a discretionary relocation entitlement that the
agency may authorize. The agency chooses which TQSE methods are
available to the employee and the number of days authorized for
reimbursement. GSA notes that Federal agencies are only required to
track specific relocation data appearing on the Business Travel and
Relocation Dashboard, but are not required to specify the method of
TQSE authorized (actual expense or lump sum), if TQSE is for an
employee only or an employee with immediate family members, locations
where TQ were occupied, or the total number of days of TQ for each
claim within the U.S. GSA used the FY23 CONUS per diem rates to
anticipate how TQSE-LP compares to existing policy in terms of cost for
those relocating to high cost areas.
The standard CONUS per diem rate for FY23 was $157 ($98 Lodging +
$59 M&IE). In FY23, there were 316 non-standard areas (NSAs) where GSA
established per diem rates that were higher than the standard CONUS
rate. Approximately half of the NSAs had seasonal rates. Adjustments to
the TQSE percentage multipliers under the final rule, and their cost
impact, are analyzed below: for the employee's (and/or unaccompanied
spouse or domestic partner's) portion, the lodging and M&IE rates use
the same percentage for the initial 30-days of TQ (currently 100%) and
the second 30-day increment (currently 75%). However, the final rule
reduces the percentage for the last 60 days of TQ from the current rate
of 75% to 55%. The immediate family members' portion (currently 75% for
accompanied spouses or domestic partners and immediate family members
aged 12 and over; and 50% for immediate family members under 12) will
be reduced for the first 30 days of TQ to 50% and 40% respectively, and
further reduced for each 30 day increment (45% and 35% for the second
[[Page 37978]]
30-day increment, respectively; 40% and 30% for the last 60 days,
respectively). There are 209 NSAs where the average (across seasons)
per diem rate reduced to 75% would be less than the standard CONUS rate
of $157. The average across all 316 NSAs of the average per diem rate
reduced to 75% is $156, $1 less than the standard CONUS rate.
The final rule implements the TQSE-LP method which is similar to
the Department of State foreign transfer allowance (FTA), ``Pre-
Departure Subsistence Allowance and Home Service Allowance--Partial
Flat Rate'' reimbursement methods used for Foreign Service Officers
relocating to and from foreign assignments and occupying temporary
quarters in the U.S. The reduction of TQSE percentage multipliers under
this rule is similar to the way that temporary quarters subsistence
allowance (TQSA) is structured for Foreign Service Officers and other
Federal employees who relocate and occupy temporary quarters in a
foreign country.
Use of the new TQSE-LP reimbursement method could result in an
increase in overall cost; however, such increased costs are likely to
be offset by anticipated cost savings from streamlining the
administrative process for the traveler, agency travel examiners, and
certifying officials. Notably, cost avoidance for employees electing
TQSE-LP over TQSE-AE is difficult to measure in full as the
calculations do not take into account time saved by travelers for
retaining and recording each individual lodging, meal and laundry
expense for all family members. TQSE-LP will increase employee
satisfaction with the relocation process and significantly reduce the
agency and employee administrative burden of maintaining, submitting
and reviewing all subsistence expenses receipts and claims.
Accordingly, TQSE-LP could maintain a budget neutral or possible cost
reduction due to lower anticipated administrative costs.
III. Executive Orders 12866, 13563, and 14094
Executive Order (E.O.s) 12866 (Regulatory Planning and Review)
directs agencies to assess all costs and benefits of available
regulatory alternatives and, if regulation is necessary, to select
regulatory approaches that maximize net benefits (including potential
economic, environmental, public health and safety effects, distributive
impacts, and equity). E.O. 13563 (Improving Regulation and Regulatory
Review) emphasizes the importance of quantifying both costs and
benefits, of reducing costs, of harmonizing rules, and of promoting
flexibility. E.O. 14094 (Modernizing Regulatory Review) amends section
3(f) of E.O. 12866 and supplements and reaffirms the principles,
structures, and definitions governing contemporary regulatory review
established in E.O. 12866 and E.O. 13563. The Office of Management and
Budget's Office of Information and Regulatory Affairs (OIRA) has
determined that this rule is a significant regulatory action and,
therefore, it was subject to review under section 6(b) of E.O. 12866.
IV. Congressional Review Act
OIRA has determined that this rule is not a ``major rule'' under 5
U.S.C. 804(2). Title II, Subtitle E of the Small Business Regulatory
Enforcement Fairness Act of 1996 (codified at 5 U.S.C. 801-808), also
known as the Congressional Review Act or CRA, generally provides that
before a rule may take effect, unless excepted, the agency promulgating
the rule must submit a rule report, which includes a copy of the rule,
to each house of the Congress and to the Comptroller General of the
United States. This rule is excepted from CRA reporting requirements
prescribed under 5 U.S.C. 801 as it relates to agency management or
personnel under 5 U.S.C. 804(3)(B).
V. Regulatory Flexibility Act
This final rule will not have a significant economic impact on a
substantial number of small entities within the meaning of the
Regulatory Flexibility Act, 5 U.S.C. 601, et seq. This final rule is
also exempt from the Administrative Procedure Act pursuant to 5 U.S.C.
553(a)(2) because it applies to agency management or personnel.
Therefore, an Initial Regulatory Flexibility Analysis was not
performed.
VI. Paperwork Reduction Act
The Paperwork Reduction Act does not apply because the changes to
the FTR do not impose recordkeeping or information collection
requirements, or the collection of information from offerors,
contractors, or members of the public that require the approval of the
Office of Management and Budget (OMB) under 44 U.S.C. 3501, et seq.
List of Subjects in 41 CFR Parts 300-3, 302-6, and 302-17
Government employees, Relocation, Travel and Transportation
expenses.
Robin Carnahan,
Administrator of General Services.
For reasons set forth in the preamble, GSA amends 41 CFR parts 300-
3, 302-6, and 302-17 as set forth below:
PART 300-3--GLOSSARY OF TERMS
0
1. The authority for part 300-3 continues to read as follows:
Authority: 5 U.S.C. 5707; 40 U.S.C. 121(c); 49 U.S.C. 40118; 5
U.S.C. 5738; 5 U.S.C. 5741-5742; 20 U.S.C. 905(a); 31 U.S.C. 1353;
E.O. 11609, as amended, 3 CFR, 1971-1975 Comp., p. 586, Office of
Management and Budget Circular No. A-126, revised May 22, 1992.
Sec. 300-3.1 [Amended]
0
2. Amend Sec. 300-3.1 by--
0
a. Adding a note at the end of the definition ``Per diem allowance'';
and
0
b. Adding in alphabetical order, the definition for ``Presidentially-
Declared Disaster''.
The additions read as follows:
Sec. 300-3.1 What do the following terms mean?
* * * * *
Per diem allowance--* * *
Note 1 to definition of ``Per diem allowance''. For the purposes
of chapter 302 of this subtitle, laundry/dry cleaning expenses are
part of the incidental expenses portion of the per diem allowance
for temporary quarters subsistence expenses (TQSE) and temporary
quarters (TQ) lodging taxes are separately reimbursable TQSE
miscellaneous expenses (see Sec. 302-6.28 and part 302-16 of this
subtitle).
* * * * *
Presidentially-Declared Disaster--A major disaster or emergency
declared by the President of the United States pursuant to the Robert
T. Stafford Disaster Relief and Emergency Assistance Act, as amended
(42 U.S.C. 5121 et seq.).
* * * * *
0
3. Revise part 302-6 to read as follows:
PART 302-6--ALLOWANCE FOR TEMPORARY QUARTERS SUBSISTENCE EXPENSES
Subpart A--General Rules
Sec.
302-6.1 What are ``temporary quarters subsistence expenses (TQSE)''?
302-6.2 What is the purpose of the TQSE allowance?
302-6.3 What are ``temporary quarters''?
302-6.4 Am I eligible for a TQSE allowance?
[[Page 37979]]
302-6.5 Who is not eligible for a TQSE allowance?
302-6.6 Am I eligible for a TQSE allowance if I transfer to or from
a foreign area?
302-6.7 Must my agency authorize payment of a TQSE allowance?
302-6.8 Under what circumstances will I receive a TQSE allowance?
302-6.9 Who may occupy temporary quarters at Government expense?
302-6.10 Where may I/we occupy temporary quarters at Government
expense?
302-6.11 May my immediate family and I occupy temporary quarters at
different locations?
302-6.12 How soon may I/we begin occupying temporary quarters at
Government expense?
302-6.13 What is the latest period for which TQSE reimbursement may
begin?
302-6.14 When does my authorized period for TQSE reimbursement end?
302-6.15 May I and/or my immediate family occupy temporary quarters
longer than the period for which I am authorized to claim TQSE
reimbursement?
302-6.16 May the period for which I am authorized to claim TQSE
reimbursement for myself be different from that of my immediate
family?
302-6.17 What effect do partial days of temporary quarters occupancy
have on my authorized period for claiming TQSE reimbursement?
302-6.18 How is my TQSE allowance affected if my temporary quarters
become my permanent residence quarters?
302-6.19 May I receive a TQSE allowance if I am receiving another
subsistence expense allowance?
302-6.20 May I be reimbursed for transportation expenses incurred
while I am occupying temporary quarters?
302-6.21 May I be reimbursed for TQSE while occupying my permanent
residence quarters at my old official station?
302-6.22 What methods may my agency use to reimburse me for TQSE?
302-6.23 What is the ``applicable per diem rate'' under the TQSE
reimbursement methods?
302-6.24 How may my TQSE reimbursement be affected if I relocate to,
or currently occupy, temporary quarters in a Presidentially-Declared
Disaster area?
302-6.25 Must I document my TQSE to receive reimbursement?
302-6.26 May I receive an advance of funds for TQSE?
302-6.27 Must I use a Government contractor-issued travel charge
card for TQSE?
302-6.28 Are temporary quarters lodging taxes and laundry/dry
cleaning expenses included in the TQSE amount?
302-6.29 How long may I be authorized to claim TQSE reimbursement?
302-6.30 May my agency reduce my authorized number of TQSE days if I
am authorized a househunting trip?
302-6.31 What is a ``compelling reason'' warranting extension of my
authorized period for claiming TQSE-LP or TQSE-AE reimbursement?
302-6.32 May I interrupt occupancy of temporary quarters?
Subpart B--TQSE Methods of Reimbursement
302-6.100 What am I paid under the TQSE-LP reimbursement method?
302-6.101 What am I paid under the TQSE-AE reimbursement method?
302-6.102 What am I paid under the TQSE-LS reimbursement method?
302-6.103 May my agency reduce my TQSE allowance below the ``maximum
allowable amount''?
Subpart C--Agency Responsibilities
302-6.200 How should we administer the TQSE allowance?
302-6.201 What governing policies must we establish for the TQSE
allowance?
302-6.202 Under what circumstances may we authorize the TQSE
allowance?
302-6.203 What factors should we consider in determining whether the
TQSE allowance is actually necessary?
302-6.204 What factors should we consider in determining what TQSE
method(s) to offer an employee?
302-6.205 Must we require transferees to sign a statement that TQSE
will be incurred?
302-6.206 When must we make the TQSE-LS payment to the transferee?
302-6.207 What factors should we consider in determining whether
quarters are temporary?
Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, as
amended, 3 CFR, 1971-1975 Comp., p. 586.
Subpart A--General Rules
Note 1 to subpart A. Use of pronouns ``I'', ``you'', and their
variants throughout this subpart refers to the employee, unless
otherwise noted.
Sec. 302-6.1 What are ``temporary quarters subsistence expenses
(TQSE)''?
Temporary quarters subsistence expenses or TQSE are subsistence
expenses incurred by an employee and/or the employee's immediate family
while occupying temporary quarters. TQSE does not include
transportation expenses incurred during occupancy of temporary quarters
(see Sec. 302-6.20).
Sec. 302-6.2 What is the purpose of the TQSE allowance?
The TQSE allowance is intended to reimburse an employee reasonably
and equitably for subsistence expenses incurred when it is necessary to
occupy temporary quarters incident to an official relocation or
temporary change of station.
Sec. 302-6.3 What are ``temporary quarters''?
The term ``temporary quarters'' refers to lodging obtained for the
purpose of temporary occupancy from a private or commercial source
incident to an official relocation or temporary change of station.
Sec. 302-6.4 Am I eligible for a TQSE allowance?
You are eligible for a TQSE allowance if you are an employee who is
authorized to transfer to a new official station, including upon
assignment to a temporary official station (see FTR 302-3.413(b)) and
permanent assignment to a temporary official station (see FTR 302-
3.427(e)); and
(a) Your new official station is located within the United States;
and
(b) Your old and new official stations are at least 50 miles apart
(as measured by map distance) via a usually traveled surface route; and
(c) Your new official station meets the 50-mile distance test (see
Sec. 302-2.6(a)).
Sec. 302-6.5 Who is not eligible for a TQSE allowance?
(a) New appointees;
(b) Employees assigned under the Government Employees Training Act
(5 U.S.C. 4109);
(c) Senior Executive Service (SES) employees making their last move
home for the purpose of separation from Government service;
(d) Employees returning from an overseas assignment for the purpose
of separation from Government service; and
(e) Employees who were granted a waiver to the 50-mile distance
test under Sec. 302-2.6(b).
Sec. 302-6.6 Am I eligible for a TQSE allowance if I transfer to or
from a foreign area?
(a) You may not receive a TQSE allowance under this part when you
transfer to a foreign area. However, you may qualify for a comparable
allowance under the Department of State Standardized Regulations (DSSR)
(Government Civilians, Foreign Areas) (see Sec. 302-3.101 of this
chapter).
(b) You may receive a TQSE allowance under this part when you
transfer from a foreign area and occupy temporary quarters in the
United States. You may also be authorized a comparable allowance,
prescribed by the Department of State, at the foreign area preceding
final departure subsequent to the necessary vacating of residence
quarters (see Sec. 302-3.101 of this chapter).
Sec. 302-6.7 Must my agency authorize payment of a TQSE allowance?
No, TQSE is a discretionary allowance. Your agency determines
whether it is in the Government's interest to pay TQSE.
[[Page 37980]]
Sec. 302-6.8 Under what circumstances will I receive a TQSE
allowance?
You will receive a TQSE allowance if:
(a) Your agency authorizes it before you occupy the temporary
quarters;
(b) Your relocation authorization specifies the TQSE method and the
number of days allowed for you to receive TQSE;
(c) You have signed a service agreement; and
(d) You meet any additional conditions your agency has established.
Sec. 302-6.9 Who may occupy temporary quarters at Government expense?
Only you and/or your immediate family, as annotated on the
relocation authorization, may occupy temporary quarters at Government
expense.
Sec. 302-6.10 Where may I/we occupy temporary quarters at Government
expense?
You and/or your immediate family may occupy temporary quarters in
the United States at Government expense within reasonable proximity
(approximately 50 miles) of the geographical area of your old and/or
new official stations. Neither you nor your immediate family may be
reimbursed for occupying temporary quarters at any other location,
unless justified by special circumstances (e.g., the temporary quarters
location is subject to a Presidentially-Declared Disaster) that are
reasonably related to your transfer.
Sec. 302-6.11 May my immediate family and I occupy temporary quarters
at different locations?
Yes. Under various circumstances, you and your immediate family may
need to occupy temporary quarters at different locations (e.g., if you
must report to the new official station while the immediate family
delays the relocation to have family members complete the school year)
(see Sec. 302-6.16 regarding concurrent TQSE).
Sec. 302-6.12 How soon may I/we begin occupying temporary quarters at
Government expense?
You may begin occupying temporary quarters at Government expense
after your agency has authorized you to receive a TQSE allowance and
you have signed a service agreement.
Sec. 302-6.13 What is the latest period for which TQSE reimbursement
may begin?
The period must begin before the maximum time for completing all
aspects of your relocation under Sec. 302-2.9.
Sec. 302-6.14 When does my authorized period for TQSE reimbursement
end?
The period for TQSE reimbursement ends at midnight on either the
day before you and/or any member of your immediate family occupies
permanent residence quarters (even if some, but not all household goods
have been delivered such that the residence is suitable for permanent
occupancy), or the day your authorized period for TQSE reimbursement
expires, whichever occurs first. (See Sec. 302-6.207 for details.)
Sec. 302-6.15 May I and/or my immediate family occupy temporary
quarters longer than the period for which I am authorized to claim TQSE
reimbursement?
Yes, but you will not be reimbursed for any of the expenses you
incur during the unauthorized period.
Sec. 302-6.16 May the period for which I am authorized to claim TQSE
reimbursement for myself be different from that of my immediate family?
No, the eligibility period for which you are authorized to claim
TQSE reimbursement for yourself and for each member of your immediate
family must run concurrently.
Sec. 302-6.17 What effect do partial days of temporary quarters
occupancy have on my authorized period for claiming TQSE reimbursement?
Occupancy of temporary quarters is based on calendar days and
partial days are counted as full days of TQSE. You may not receive
reimbursement under both TQSE allowance and another subsistence
expenses allowance within the same day, with one exception. If you
claim TQSE reimbursement on the same day that official travel en route
to your new official station ends, your per diem will be computed under
applicable partial day rules, and you also may be reimbursed for actual
TQSE you incur after 6 p.m. of that day.
Sec. 302-6.18 How is my TQSE allowance affected if my temporary
quarters become my permanent residence quarters?
If your temporary quarters become your permanent residence
quarters, you may receive a TQSE allowance only if you show in a manner
satisfactory to your agency that you initially intended to occupy the
quarters temporarily. You will not be entitled to TQSE once your agency
determines that your temporary quarters are your permanent residence.
(See Sec. 302-6.207 for details.)
Sec. 302-6.19 May I receive a TQSE allowance if I am receiving
another subsistence expenses allowance?
No, unless your immediate family is claiming TQSE and you are
performing separate official TDY travel, or you receive a cost-of-
living allowance payable under 5 U.S.C. 5941 in addition to a TQSE
allowance. (See Sec. 302-6.17 for partial days for en route travel
days.)
Sec. 302-6.20 May I be reimbursed for transportation expenses
incurred while I am occupying temporary quarters?
Transportation expenses incurred in the vicinity of the temporary
quarters, such as rental car or mileage for commuting to/from work,
parking, and bus or mass transit, etc., are not TQSE expenses, and
therefore, there is no authority to pay such expenses under TQSE.
Sec. 302-6.21 May I be reimbursed for TQSE while occupying my
permanent residence quarters at my old official station?
Your agency may authorize TQSE for a reasonable time when your
residence at your old official station becomes temporary and no longer
suitable for permanent residence (e.g., household goods have been
shipped and are unavailable to you and your immediate family).
Sec. 302-6.22 What methods may my agency use to reimburse me for
TQSE?
(a) Your agency may use one of the following TQSE methods:
(1) TQSE--Lodgings-Plus (TQSE-LP);
(2) TQSE--Actual Expense (TQSE-AE); or
(3) TQSE--Lump Sum (TQSE-LS).
(b) Your agency will reimburse you for TQSE under the ``lodgings-
plus'' method unless it offers you one or more of the alternate
methods. If your agency makes multiple methods available to you, you
may select the one you prefer; however, once your travel has begun, the
authorized TQSE method may not be changed.
Sec. 302-6.23 What is the ``applicable per diem rate'' under the TQSE
reimbursement methods?
The ``applicable per diem rate'' is the rate in effect for the
locality at the old or new official station or combination thereof,
wherever temporary quarters will be occupied. The applicable per diem
rate could be the standard CONUS, CONUS non-standard area (NSA), or
OCONUS non-foreign locality per diem rate as determined by GSA or the
Department of Defense.
Sec. 302-6.24 How may my TQSE reimbursement be affected if I relocate
to, or currently occupy, temporary quarters in a Presidentially-
Declared Disaster area?
Your agency should consider delaying all non-essential relocations
to Presidentially-Declared Disaster areas because the ability to secure
temporary quarters lodgings in those areas may be
[[Page 37981]]
compromised. If relocation cannot be delayed, or if you are already
occupying temporary quarters that have been affected by the disaster in
a Presidentially-Declared Disaster area, for temporary quarters located
within CONUS your agency may:
(a) Authorize you to occupy temporary quarters outside of the
proximity requirements at Sec. 302-6.10; and
(b) Authorize TQSE at the applicable locality per diem allowance
under FTR Sec. Sec. 301-11.100 through 301-11.102 of this subtitle or
authorize actual expenses on an individual basis under FTR Sec. Sec.
301-11.300 through 301-11.306 of this subtitle not to exceed 300
percent of the applicable per diem in accordance with Sec. 301-11.303
of this subtitle; or
(c) Issue a blanket actual expense authorization for official
relocation travel performed on or after the date of the Presidentially-
Declared Disaster.
(d) The authorizations in paragraphs (a), (b), and (c) of this
section must apply to a specific Presidential Disaster Declaration, and
must end on the expiration date of the Declaration, or one year from
the date the Declaration is issued, whichever is sooner. The maximum
limit of 120 consecutive days that TQSE may be authorized is
statutorily based and remains in effect in accordance with FTR Sec.
302-6.29(a). A blanket authorization issued under this section shall
not apply to any travel performed pursuant to chapter 301 of this
subtitle and does not permit an agency to change the TQSE method
authorized once the travel has begun. See Sec. 302-6.22(b).
Sec. 302-6.25 Must I document my TQSE to receive reimbursement?
(a) TQSE-LP method. You must file a voucher and provide
documentation for your temporary quarters lodging expenses, lodging
taxes, and other subsistence expenses over $75. There is no requirement
to document meals and incidental expenses.
(b) TQSE-AE method. You must file a voucher and document all
temporary quarters lodging, lodging taxes, meals, and other subsistence
expenses over $75.
(c) TQSE-LS method. You are not required to document your
subsistence expenses or file a voucher. However, your agency will
require you to sign a statement or other document, and provide proof
that you actually occupied temporary quarters, even if not for the full
length of time on which the lump sum calculation was based. In the
absence of sufficient proof of temporary quarters occupancy, your
agency may demand repayment of the TQSE-LS payment in accordance with
Sec. 302-6.205.
Sec. 302-6.26 May I receive an advance of funds for TQSE?
(a) TQSE-LP and TQSE-AE methods. You may receive an advance of
funds if authorized in accordance with your agency policy and Sec.
302-2.24 of this chapter. Your agency may advance the amount of funds
necessary to cover your estimated TQSE expenses for up to 30 days. Your
agency may subsequently advance additional funds for periods up to 30
days.
(b) TQSE-LS method. You will not receive an advance of funds as
your agency will offer a one-time lump sum payment as close as is
reasonably possible to the time you will begin occupancy of temporary
quarters; no additional payments will be authorized. If your TQSE-LS
payment is more than adequate to cover your actual TQSE expenses, any
balance belongs to you (e.g., your agency authorizes and you accept a
lump sum payment for 15 days of TQSE and you vacate temporary quarters
after 10 days, you would retain the remaining balance for the 5 days of
TQSE not incurred).
Sec. 302-6.27 Must I use a Government contractor-issued travel charge
card for TQSE?
Yes, you must use the Government contractor-issued travel charge
card as the method of payment for all official relocation expenses,
including TQSE, unless exempted under part 301-51 of this subtitle.
Sec. 302-6.28 Are temporary quarters lodging taxes and laundry/dry
cleaning expenses included in the TQSE amount?
Temporary quarters lodging taxes are not included in your daily
temporary quarters lodging rate and may be documented as a separate
TQSE-LP or TQSE-AE miscellaneous expense. Lodging taxes for TQSE-LS are
included in your overall lump sum amount. Laundry/dry cleaning expenses
are included in your incidental portion of the daily M&IE allowance and
are not separately reimbursed.
Sec. 302-6.29 How long may I be authorized to claim TQSE
reimbursement?
(a) TQSE-LP and TQSE-AE methods. Your agency may initially
authorize you to claim expenses in increments of 30 days or less, not
to exceed 60 consecutive days. Your agency may authorize an extension
of up to 60 additional consecutive days, for a maximum total of 120
consecutive days, if your agency determines that there is a compelling
reason for you to continue occupying temporary quarters.
(b) TQSE-LS method. If your agency offers, and you select TQSE-LS,
your agency may authorize a lump sum for each day authorized up to a
maximum of 30 consecutive days of TQSE; no extensions are allowed under
the lump sum payment method. You will not receive additional TQSE
reimbursement if the lump sum payment is not adequate to cover your
actual TQSE.
Sec. 302-6.30 May my agency reduce my authorized number of TQSE days
if I am authorized a househunting trip?
Your agency may reduce the total number of days you are authorized
for TQSE by the number of househunting days (e.g., instead of
authorizing 60 days of TQSE your agency can authorize 50 days to
account for your 10-day househunting trip); however, the percentage
multiplier used for calculating TQSE may not be reduced based on the
number of days used for a househunting trip.
Sec. 302-6.31 What is a ``compelling reason'' warranting extension of
my authorized period for claiming TQSE-LP or TQSE-AE reimbursement?
A ``compelling reason'' is an event that is beyond your control and
is acceptable to your agency. Examples include, but are not limited to:
(a) Delivery of your household goods to your new residence is
delayed due to availability of service providers, pandemics, strikes,
customs clearance, hazardous weather, fires, floods or other acts of
God, or similar events.
(b) You cannot occupy your new permanent residence because of
unanticipated problems (e.g., delay in settlement on the new residence,
or short-term delay in construction of the residence).
(c) You are unable to locate a permanent residence that is adequate
for your family's needs because of housing conditions at your new
official station.
(d) Sudden illness, injury, your death or the death of your
immediate family member.
Sec. 302-6.32 May I interrupt occupancy of temporary quarters?
Yes, your authorized period for claiming TQSE-LP and TQSE-AE
reimbursement is measured on consecutive days, and once begun, normally
continues to run whether or not you continue to occupy temporary
quarters. However, you may interrupt your authorized period for
claiming reimbursement in the following instances:
[[Page 37982]]
(a) For the time allowed for official travel en route between the
old and new official stations;
(b) For circumstances attributable to official necessity such as an
intervening temporary duty assignment or military duty; or
(c) For a non-official necessary interruption such as
hospitalization, approved sick leave, or other reasons beyond your
control and acceptable to your agency.
Subpart B--TQSE Methods of Reimbursement
Sec. 302-6.100 What am I paid under the TQSE-LP reimbursement method?
Your agency will pay your actual daily temporary quarters lodging
cost and a daily M&IE allowance not to exceed the single maximum
lodging amount and the single maximum M&IE amount for the applicable
per diem rate (see Sec. 302-6.23) for the locality at the old or new
official station or combination thereof, wherever temporary quarters
will be occupied. Your TQSE expenses must be reasonable and if expenses
exceed the maximum allowable amount, you will not be reimbursed for
more than the maximum allowable amount. The ``maximum allowable
amount'' is the ``maximum daily amount'' multiplied by the number of
days you actually incur TQSE not to exceed the number of days
authorized, taking into account that the rates change after 30 days in
temporary quarters. The ``maximum daily amount'' (see Note 1 to Sec.
302-6.100) is determined by adding the rates for you and each member of
your immediate family authorized to occupy temporary quarters:
(a) For the first 30 days of temporary quarters:
(1) You and/or your unaccompanied spouse or domestic partner (see
Note 2 to Sec. 302-6.100) may receive 100 percent of the temporary
quarters lodging portion of the applicable per diem rate and 100
percent of the M&IE portion of the applicable per diem rate.
(2) Your accompanied spouse, domestic partner, or a member of your
immediate family who is age 12 or older may receive 50 percent of the
temporary quarters lodging portion of the applicable per diem rate and
50 percent of the M&IE portion of the applicable per diem rate.
(3) A member of your immediate family who is under age 12 may
receive 40 percent of the temporary quarters lodging portion of the
applicable per diem rate and 40 percent of the M&IE portion of the
applicable per diem rate.
(b) For the second 30 days of temporary quarters:
(1) You and/or your unaccompanied spouse or domestic partner (see
Note 2 to Sec. 302-6.100) may receive 75 percent of the temporary
quarters lodging portion of the applicable per diem rate and 75 percent
of the M&IE portion of the applicable per diem rate.
(2) Your accompanied spouse, domestic partner, or a member of your
immediate family who is age 12 or older may receive 45 percent of the
temporary quarters lodging portion of the applicable per diem rate and
45 percent of the M&IE portion of the applicable per diem rate.
(3) A member of your immediate family who is under age 12 may
receive 35 percent of the temporary quarters lodging portion of the
applicable per diem rate and 35 percent of the M&IE portion of the
applicable per diem rate.
(c) For any additional authorized days of temporary quarters:
(1) You and/or your unaccompanied spouse or domestic partner (see
Note 2 to Sec. 302-6.100) may receive 55 percent of the temporary
quarters lodging portion of the applicable per diem rate and 55 percent
of the M&IE portion of the applicable per diem rate.
(2) Your accompanied spouse, domestic partner, or a member of your
immediate family who is age 12 or older may receive 40 percent of the
temporary quarters lodging portion of the applicable per diem rate and
40 percent of the M&IE portion of the applicable per diem rate.
(3) A member of your immediate family who is under age 12 may
receive 30 percent of the temporary quarters lodging portion of the
applicable per diem rate and 30 percent of the M&IE portion of the
applicable per diem rate.
Note 1 to Sec. 302-6.100. Temporary quarters lodging and M&IE
remain as separate maximum amounts for purposes of calculating TQSE-
LP. Examples of TQSE calculations are published in an FTR bulletin
at <a href="https://gsa.gov/ftrbulletins">https://gsa.gov/ftrbulletins</a>.
Note 2 to Sec. 302-6.100. That is, when your spouse or domestic
partner necessarily occupies temporary quarters in lieu of yourself
or in a location separate from you.
Sec. 302-6.101 What am I paid under the TQSE-AE reimbursement method?
Your agency will pay your actual TQSE incurred, provided the
expenses are reasonable and if expenses exceed the maximum allowable
amount, you will not be reimbursed for more than the maximum allowable
amount. The ``maximum allowable amount'' is the ``maximum daily
amount'' multiplied by the number of days you actually incur TQSE not
to exceed the number of days authorized, taking into account that the
rates change after 30 days in temporary quarters. The ``maximum daily
amount'' (see Note 1 to Sec. 302-6.101) is determined by using the
applicable per diem rate (see Sec. 302-6.23) for the locality at the
old or new official station or combination thereof, wherever temporary
quarters will be occupied, and adding the rates for you and each member
of your immediate family authorized to occupy temporary quarters:
(a) For the first 30 days of temporary quarters:
(1) You and/or your unaccompanied spouse or domestic partner (see
Note 2 to Sec. 302-6.101) may receive 100 percent of the applicable
per diem rate.
(2) Your accompanied spouse, domestic partner, or a member of your
immediate family who is age 12 or older may receive 50 percent of the
applicable per diem rate.
(3) A member of your immediate family who is under age 12 may
receive 40 percent of the applicable per diem rate.
(b) For the second 30 days of temporary quarters:
(1) You and/or your unaccompanied spouse or domestic partner (see
Note 2 to Sec. 302-6.101) may receive 75 percent of the applicable per
diem rate.
(2) Your accompanied spouse, domestic partner, or a member of your
immediate family who is age 12 or older may receive 45 percent of the
applicable per diem rate.
(3) A member of your immediate family who is under age 12 may
receive 35 percent of the applicable per diem rate.
(c) For any additional days of temporary quarters:
(1) You and/or your unaccompanied spouse or domestic partner (see
Note 2 to Sec. 302-6.101) may receive 55 percent of the applicable per
diem rate.
(2) Your accompanied spouse, domestic partner, or a member of your
immediate family who is age 12 or older may receive 40 percent of the
applicable per diem rate.
(3) A member of your immediate family who is under age 12 may
receive 30 percent of the applicable per diem rate.
Note 1 to Sec. 302-6.101. Under TQSE-AE, separate amounts for
temporary quarters lodging and M&IE may be combined to produce a
single maximum daily amount to allow some of the M&IE rate to offset
the lodging cost. Examples of TQSE calculations are published in an
FTR bulletin at <a href="https://gsa.gov/ftrbulletins">https://gsa.gov/ftrbulletins</a>.
Note 2 to Sec. 302-6.101. That is, when your spouse or domestic
partner necessarily
[[Page 37983]]
occupies temporary quarters in lieu of yourself or in a location
separate from you.
Sec. 302-6.102 What am I paid under the TQSE-LS reimbursement method?
(a) For you or your unaccompanied spouse or domestic partner (see
Note 1 to Sec. 302-6.102), if you are receiving a lump sum for TQSE,
multiply the number of days (up to 30 days) your agency authorizes
TQSE-LS by 75 percent of the applicable per diem rate (see Sec. 302-
6.23) for the locality at the old or new official station or
combination thereof, wherever temporary quarters will be occupied.
(b) For each member of your immediate family (excluding your
unaccompanied spouse or domestic partner), multiply the same number of
days by 25 percent of the same per diem rate, as referenced in
paragraph (a) of this section.
(c) Your lump sum payment will be the sum of the calculations in
paragraphs (a) and (b) of this section.
Note 1 to Sec. 302-6.102. That is, when your spouse or
domestic partner necessarily occupies temporary quarters in lieu of
yourself or in a location separate from you. Examples of TQSE
calculations are published in an FTR bulletin at <a href="https://gsa.gov/ftrbulletins">https://gsa.gov/ftrbulletins</a>.
Sec. 302-6.103 May my agency reduce my TQSE allowance below the
``maximum allowable amount''?
Yes, if the estimated daily amount of your TQSE is determined in
advance to be lower than the maximum daily amount, your agency may
reduce the maximum allowable amount to your expected expenses provided
the new applicable amount is annotated on the relocation authorization
before you occupy temporary quarters. However, see Sec. 302-6.30
regarding househunting trips.
Subpart C--Agency Responsibilities
Note 1 to subpart C. Use of pronouns ``we'', ``you'', and their
variants throughout this subpart refers to the agency.
Sec. 302-6.200 How should we administer the TQSE allowance?
Temporary quarters should be authorized only if, and only for as
long as necessary until the employee and the employee's immediate
family can move into permanent residence quarters. You must administer
the TQSE allowance to minimize or avoid other relocation expenses.
Sec. 302-6.201 What governing policies must we establish for the TQSE
allowance?
You must establish policies and procedures governing:
(a) When you will authorize temporary quarters for employees;
(b) Who will determine if temporary quarters is appropriate in each
situation;
(c) What method of TQSE will be authorized;
(d) Who will determine the appropriate period of time for which
TQSE reimbursement will be authorized, including approval of extensions
and interruptions of temporary quarters occupancy;
(e) Who will determine whether quarters were indeed temporary; and
(f) Who will determine, and in what instances, to issue the
authorizations at Sec. 302-6.24, including a blanket authorization for
actual expenses.
Sec. 302-6.202 Under what circumstances may we authorize the TQSE
allowance?
You may authorize a TQSE allowance on an individual-case basis when
use of temporary quarters is justified in connection with an employee's
transfer to a new official station, including upon assignment to a
temporary official station and permanent assignment to a temporary
official station. You may not authorize a TQSE allowance for vacation
purposes or other reasons unrelated to the transfer.
Sec. 302-6.203 What factors should we consider in determining whether
the TQSE allowance is actually necessary?
The factors you should consider include:
(a) The length of time the employee should reasonably be expected
to occupy their residence at the old official station before reporting
for duty at the new official station. An employee and the employee's
immediate family should continue to occupy the residence at the old
official station for as long as practicable to avoid the necessity for
temporary quarters.
(b) The existence of less expensive alternatives. If a less
expensive alternative to the TQSE allowance exists that will enable the
employee to find permanent quarters at the new official station, you
should consider such an alternative. For example, authorize a
househunting trip instead of temporary quarters if it would cost less
overall.
(c) The existence of other opportunities to arrange for permanent
quarters. Consider whether the employee had adequate opportunity to
arrange for permanent quarters. For example, you should not authorize
temporary quarters if the employee had adequate opportunity during an
extended temporary duty assignment or long-term temporary change of
station that became permanent, to arrange for permanent quarters.
Sec. 302-6.204 What factors should we consider in determining what
TQSE method(s) to offer an employee?
When determining what TQSE method(s) to offer an employee the
following factors should be considered:
(a) Ease of administration. You should consider the administrative
requirements for each method of TQSE. Factors such as obtaining and
reviewing receipts to verify validity, accuracy, and reasonableness of
each expense carry an administrative burden to the employee, their
immediate family, and you.
(b) Cost consideration. You should weigh the cost of each
alternative. TQSE-LP and TQSE-AE reimbursement may extend up to 120
days, while the TQSE-LS payment is limited to a maximum of 30 days.
(c) Treatment of employee. The employee will be reimbursed for TQSE
under the ``lodgings-plus'' method unless you offer one or more of the
alternate methods. If you make all methods available to the employee,
the employee is allowed to select any one of the methods. You should
therefore consider employee morale and productivity against actual cost
in determining which method(s) to offer.
Sec. 302-6.205 Must we require transferees to sign a statement that
TQSE will be incurred?
(a) Transferees authorized TQSE-LP or TQSE-AE are not required to
sign a statement asserting that they will occupy temporary quarters
since they must document temporary quarters lodging expenses.
(b) Transferees electing the TQSE-LS payment option if offered by
you, must sign a statement, which should be included as part of the
service agreement, asserting that they will occupy temporary quarters
and will incur TQSE. If a lump sum amount was paid, and if no TQSE are
incurred, the transferee must return all monies received for the TQSE-
LS payment to the agency.
Sec. 302-6.206 When must we make the TQSE-LS payment to the
transferee?
You must pay the transferee the TQSE-LS payment before the
occupancy of temporary quarters begins. You should make the TQSE-LS
payment as close as is reasonably possible to the time that the
transferee will begin occupancy of temporary quarters.
Sec. 302-6.207 What factors should we consider in determining whether
quarters are temporary?
In determining whether quarters are ``temporary'', you should
consider factors such as reasonable time when
[[Page 37984]]
the employee's residence at the old official station becomes temporary
and no longer suitable for permanent residence (e.g., household goods
have been shipped and are unavailable to the employee and their
immediate family), the duration of the lease, movement of household
goods into the quarters, the type of quarters, the employee's
expressions of intent, attempts to secure a permanent dwelling, and the
length of time the employee occupies the quarters.
PART 302-17--TAXES ON RELOCATION EXPENSES
0
4. The authority for part 302-17 continues to read as follows:
Authority: 5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, as
amended, 3 CFR, 1971-1975 Comp., p. 586.
Sec. 302-17.21 [Amended]
0
5. Amend Sec. 302-17.21(d) by removing ``actual expense or lump sum
method'' in the second sentence and adding in its place ``lodgings-
plus, actual expense, or lump sum method''.
[FR Doc. 2024-09485 Filed 5-6-24; 8:45 am]
BILLING CODE 6820-14-P
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</html>Indexed from Federal Register on May 7, 2024.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.