Employees are eligible for the WTA and the RITA if-
- (a) WTA and RITA are listed under their type of move at §§ 302-3.1 and 302-3.100 of this chapter;
- (b) They are relocating in the interest of the Government; and
- (c) The agency's reimbursements to the employee for relocation expenses result in the employee being liable for additional income taxes.