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The General Services Administration is amending the Federal Travel Regulation (FTR) parts 300-3, 302-2, 302-3, 302- 12, 302-15, and 302-17 to extend eligibility for the Withholding Tax Allowance (WTA) and Relocation Income Tax Allowance (RITA) in accordance with 5 U.S.C. 5724b, as amended by section 1114 of the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2020 (Pub. L. 116-92). As background, Public Law 115-97, known as the “Tax Cuts and Jobs Act of 2017,” suspended qualified moving expense deductions along with the exclusion for employer reimbursements and payments of moving expenses effective January 1, 2018, for tax years 2018 through 2025, therefore making almost all relocation entitlements subject to additional tax liability. A WTA and RITA entitlement covers “substantially all” of the increased tax liability resulting from receipt of relocation expense reimbursements either paid directly or indirectly for the employee. However, prior to section 1114 of the FY 2020 NDAA, WTA and RITA allowances under 5 U.S.C. 5724b were available only to employees “transferred” in the interest of the Government from one official station or agency to another for permanent duty. Accordingly, this proposed rule updates the FTR to reflect the statutory expansion of eligibility for WTA and RITA to include, among others, individuals not previously eligible for WTA and RITA e.g., new appointees including political appointees, employees returning from an overseas assignment for the purpose of separation from Government service, Senior Executive Service employees eligible for “last move home” entitlements, and those assigned under the Government Employees Training Act. The proposed rule will also correct certain mandatory and discretionary relocation entitlements depending on an individual’s type of movement.