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Special Per Diem Rate For Business Travel Rises

Audio version available here:

Length: approx. 1 min. 30 sec.

Beginning October 1st, 2023 and lasting through September 30th, 2024, the per diem high-low substantiation rate for business travel will rise. The per diem rate allows taxpayers to compensate employees traveling for business purposes under a standard rate rather than collecting and reimbursing all actual costs of the trip.

The rate for travel to high-cost localities within the continental United States will increase from $297 to $309, and the rate for travel to non-high-cost localities will increase from $204 to $214. The meal and incidental expense portion of these rates has not changed from the 2022-2023 rate of $74 for high-cost localities and $64 for non-high-cost localities. For all locations within and outside the continental US, the incidental expenses only rate is $5 per day.

For those in the transportation industry, the special meals and incidental expenses rate has not changed and remains $69 for travel within the continental US and $74 for travel outside the continental US.

Additionally, the list of high-cost localities has been updated, with most notably, Los Angeles, CA and Portland, OR being removed from the list. The federal rate for high-cost localities begins at $261. For the list of all high-cost localities, see here.

Phone: 832-295-3353

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