CFR›Title 41›Subtitle F›Chapter 302›Part 302-17›Subpart B ContainsSections 302-17.20–302-17.22CorpusDaily eCFRDisplayed edition2026-08-17Last updated2026-08-17 Subpart B—The Withholding Tax Allowance (WTA) Sections 302-17.20 § 302-17.20 Purpose of the WTA. 302-17.21 § 302-17.21 Relocation expenses covered by the WTA. 302-17.22 § 302-17.22 Procedures for calculation and payment of the WTA. Previous A Subpart A—General Rules Next C Subpart C—The Relocation Income Tax Allowance (RITA)