TREASURY DIRECTIVE 74-06

DATE: April 14, 2023

SUBJECT: Home-to-Work Transportation Controls

PURPOSE. This Directive establishes policy and responsibilities concerning official use of government passenger carriers owned or leased by the United States Government between an employee's residence and place of employment (government vehicles). This transportation is referred to as "home-to-work (HTW)”, includes “work-to-home” transportation, and applies even when an employee’s home is the official duty station (home duty station). Treasury Directive Publication (TD P) 74-06, “Guidelines for HTW Transportation Controls,” provides further detail to assist bureaus in implementing this Directive.
SCOPE. This Directive applies to all bureaus, offices, and organizations in the Department of the Treasury, including the Offices of Inspector General within the Department. The provisions of this Directive shall not be construed to interfere with or impede the authorities or independence of the Department’s Inspectors General.
POLICY.
1. Government vehicles are to be used for official purposes only. Use of government vehicles between an employee's residence and place of employment is authorized only when approved in writing by the Secretary. This statute permits the Secretary to authorize HTW transportation for the Deputy Secretary if determined appropriate and for other eligible employees based on the following determination categories:
  1. 1) Field Work
  2. 2) Law Enforcement, when determined in writing by the Secretary as “essential for the safe and efficient performance of intelligence, counterintelligence, protective services, or criminal law enforcement duties”
  3. 3) An emergency, compelling operational consideration, or circumstance that presents a clear and present danger
2. HTW transportation may not be authorized solely for the comfort and/or convenience of an employee or the sole purpose of commuting to and from work; and may not be authorized solely on the basis of grade, rank, job series or title (e.g., indiscriminate authorization for every employee with criminal law enforcement duties or having a law enforcement job series).
3. Field Work determinations (category a.1)) are limited to a maximum effective period of two years (FMR §102-5.60); renewable in up to two-year increments (FMR §102-5.65).
4. Law enforcement determinations (category a.2)) are limited to two years or as determined by the Secretary; renewable in two-year increments or as determined by the Secretary.
5. Determinations for an emergency, compelling operational consideration, or clear and present danger (category a.3) are for no longer than 15 days, extendable in up to 90-day increments (FMR §102-5.65). Contingency determinations may be requested and approved in advance for designated employees to be ready to respond in the event one of these unusual circumstances occur (FMR §102-5.50).
6. When an employee’s official duty station is the employee’s residence (i.e., home duty station), an HTW authorization would be required before a government vehicle could be assigned and used to travel between the employee’s residence and other locations.
7. During HTW transportation, an employee may share space with other federal employees only if it does not require additional miles. During other official transportation or travel, bureau policies shall control who may be in a passenger carrier.
8. Bureaus will maintain logs or other records necessary to verify that any home-to-work transportation was for official purposes. Specific record-keeping requirements are delineated in TD P 74-06. For each employee with HTW authority, commuting use of a government vehicle should not exceed operational use.
9. In addition to permitting HTW transportation in certain situations, a government vehicle may be used to transport agency employees between places of employment and mass transit facilities. Such use of a government motor vehicle requires the Secretary’s approval, valid for one year, under the conditions listed in FMR §102-34.210.
10. Treasury Directive 74-01, “Motor Vehicle Fleet Management,” applies for HTW vehicles.
RESPONSIBILITIES. The list of responsibilities below is abbreviated; further detail is provided in TD P 74-06.
1. The Assistant Secretary for Management (ASM) has Departmental responsibility for verifying the proper administration of HTW policy and program administrative oversight.
2. The Heads of Bureaus shall:
  1. 1) Determine which bureau employees may be eligible to use HTW and submit authorization (or re-authorization) requests to the Secretary in memorandum form thru the Office of the Deputy Assistant Secretary for Treasury Operations.
  2. 2) Ensure that requests for HTW transportation are submitted for the Secretary’s approval only when such use will substantially increase the economy and efficiency of the government.
  3. 3) Designate specific individual(s) to be responsible for enforcing compliance and to periodically review the records, logs, and reports to determine if HTW transportation is a continuing requirement on a no less than quarterly basis, as well as:
    1. a) Issue bureau-wide HTW and internal vehicle management policies that:
      1. (1) Identify the specific duties that qualify for HTW support and outline procedures to specify and verify that each individual employee authorized HTW is actively performing those duties;
      2. (2) Ensure vehicles acquired for HTW are fuel-efficient and the lowest greenhouse gas-emitting vehicles capable of executing mission requirements;
      3. (3) Specify and verify that HTW will not be authorized solely or principally for the comfort or convenience of the officer or employee;
      4. (4) Specify and verify that HTW authorizations are not based on grade or rank;
      5. (5) Specify and verify that Transit Subsidy or other transit/parking benefits are adjusted to take into account the use HTW transportation;
      6. (6) Establish criteria that must be met for continued HTW. Examples may include, but are not limited to:
        
        (a) One-way commuting distance between the employee’s residence and place of work is 50 miles or less; and
        
        (b) Use of the HTW vehicle to commute is less than 50 percent of the total usage of the vehicle
    2. b) Review and prepare HTW requests for submission to the Secretary;
    3. c) Submit HTW reports to the Department, as required;
    4. d) Track and report taxable fringe benefits resulting from HTW usage by employees (26 USC §61, 132 and 26 CFR §1.61-21, 26 CFR 1.132-5, IRS Notice 94-3, and IRS Publications 535 and 15-B);
    5. e) Ensure the HTW program is coordinated with the Department’s fleet manager and incorporated into the Department’s vehicle allocation methodology (VAM);
    6. f) Provide management oversight of the HTW program and implement and monitor the Bureau Management Internal Controls and Compliance (MICC) Plans;
    7. g) Submit a thorough business case with each HTW request, including:
      1. (1) A justification that assesses the relative importance to the agency’s mission for authorizing the use of HTW
      2. (2) An explanation as to why it is critical to the agency’s mission that performance of duties begins at the employee’s residence rather than the employee’s official duty station, if applicable
      3. (3) Examination of the record to determine the frequency with which response from home has been required, if applicable
  4. 4) Annually review vehicle monitoring technology for use in establishing better accountability and control of HTW vehicles and supplying usage data needed to justify HTW. When implemented, ensure advance notice of the use of technology and that language is added to the certification form.
3. The Deputy Assistant Secretary for Treasury Operations, with support of the Department Fleet Manager, has responsibility for monitoring effective implementation of Home-to-Work throughout the Department, and shall:
  1. 1) Review all requests for HTW determinations for conformance with provisions of applicable statutes and regulations, as well as this Directive;
  2. 2) Provide a memorandum to the ASM recommending either forwarding the request(s) through the Deputy Secretary to the Secretary for a determination or returning the request(s) to the bureau for further development; and
  3. 3) Ensure reporting requirements to Congress are completed not later than 60 calendar days after approval (31 USC §1344, FMR §102.5).
AUTHORITIES.
1. 31 United States Code 1344, “Passenger Carrier Use”
2. 26 United States Code 61 and 132 (F) “Certain Fringe Benefits”
3. 41 Code of Federal Regulation, FMR § 102-5 “Home-to-Work Transportation”
4. GSA Bulletin FMR Bulletin B-35 “Home-to-Work Transportation"
5. 41 Code of Regulation, FMR §102-34 “Motor Vehicle Management” Subpart D “Official Use of Government Motor Vehicles”
6. 26 CFR 1.61-21 “Taxation of fringe benefits”
7. 26 CFR 1.132-5 “Working condition fringes”
8. 26 CFR 1.132-9 “Qualified transportation fringes”
9. Federal Managers’ Financial Integrity Act (FMFIA) of 1982
EXCEPTIONS. This Directive does not apply to the use of a passenger carrier used in conformity with the Federal Travel Regulation for official travel to perform temporary duty assignments outside the employee's commuting area and away from a designated or regular place of employment (41 CFR § 301). It is for the internal management of the Department and does not create any right or benefit, substantive or procedural, enforceable by an employee or any other party against the Department.
CANCELLATION. Treasury Directive 74-06, “Home-to-Work Transportation Controls,” dated February 15, 2013, is superseded.
OFFICE OF PRIMARY INTEREST. Office of the Deputy Assistant Secretary for Treasury Operations, Office of the Assistant Secretary for Management.

/S/
Anna Canfield Roth
Acting Assistant Secretary for Management

Federal Financial Data

TREASURY DIRECTIVE 74-06