A determination based on clear and present danger, an emergency, or a compelling operational consideration, shall not exceed 15 calendar days in duration. If, at the end of the subsequent determination, the underlying circumstances continue to exist, the Secretary may authorize an additional extension of 90 calendar days. This process may continue as long as required by the circumstances. Bureaus must apply the cited provisions to determine if fringe benefit income is to be reported and how it is to be computed. Bureaus are responsible for keeping necessary records, reporting such income on W-2 forms, and performing any required withholding of taxes.
Employees are liable for any taxes incurred.
A change in the individual designated as a single principal deputy requires a notification. Beyond that, the logs shall record all usage of the passenger carrier outside of the normal scheduled tour of duty hours of the individual to whom the carrier was assigned. The logs and other records shall be accessible for audit, except where on-going criminal investigations could be compromised. See also paragraph 9 for tax-related record keeping requirements. CFR Part 101-6.4.