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that rate shall apply to all travel within such
locality beginning 30 days after its publication.
(3) Locality of travel. The term “locality of
travel” means the locality where an employee traveling
away from home in connection with the performance of
services as an employee of the employer stops for sleep
or rest.
(4) Incidental expenses. The term “incidental
expenses” includes, but is not limited to, expenses for
laundry, cleaning and pressing of clothing, and fees
and tips for services, such as for waiters and baggage
handlers. The term “incidental expenses” does not
include taxicab fares or the costs of telegrams or
telephone calls.
SEC. 4. PER DIEM SUBSTANTIATION METHOD
* * * * * * *
.03 OPTIONAL METHOD FOR MEALS ONLY DEDUCTION. In
lieu of using actual expenses, employees and self-
employed individuals, in computing the amount allowable
as a deduction for ordinary and necessary meal and
incidental expenses paid or incurred for travel away
from home, may use an amount computed at the Federal
M&IE rate for the locality of travel for each calendar
day (or part thereof * * *) the employee or self-
employed individual is away from home. Such amount
will be deemed substantiated for purposes of paragraphs
(b)(2) (travel away from home) and (c) of section
1.274-5T of the temporary regulations, provided the
employee or self-employed individual substantiates the
elements of time, place, and business purpose of the
travel expenses in accordance with those regulations.
* * * * * * *
SEC. 6. LIMITATIONS AND SPECIAL RULES
.01 In general. The Federal per diem rate, the
Federal lodging expense rate, and the Federal M&IE rate
described in section 3.02 for the locality of travel
will be applied in the same manner as applied under the
Federal Travel Regulations, 41 C.F.R. Part 301-7
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