TRAVEL UPDATE U SCONUS PER DIEM RATES Summary

CONUS HIGH/LOW PER DIEM RATES Effective January 1, 2006, the CONUS Federal Allowable High/Low

Summary of the Changes: 1) 2006 CONUS Federal Allowable High/Low Per Diem Rates: •

Summary of the Changes (cont): 2) 2006 CONUS Federal Allowable High/Low M&IE: • High

TAXABILITY AND REPORTABILITY • Per Diem for Other Localities increased from $129. 00 to

TAXABILITY AND REPORTABILITY As a result of these changes to the CONUS High/Low Per

TAXABILITY AND REPORTABILITY Form 4 C, Per Diem/M&IE/ Lodging Tax Calculation Worksheet is no

HOW DOES THIS AFFECT e. TRAVEL? Travelers will no longer be required to input

Sample completion Prior to 01/01/06 Form 4 -C was required. Prior to January 1,

Samplecompletion Sample After to 01/01/06 After January 1, 2006, due to changes in the

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TRAVEL UPDATE U. S/CONUS PER DIEM RATES (Summary of BAC No. 2006 -01) January 1, 2006

CONUS HIGH/LOW PER DIEM RATES Effective January 1, 2006, the CONUS Federal Allowable High/Low Per Diem Rates were amended.

Summary of the Changes: 1) 2006 CONUS Federal Allowable High/Low Per Diem Rates: • High Cost Localities: Increase from $204. 00 to $226. 00 per day. • Other Localities: Increase from $129. 00 to $141. 00 per day.

Summary of the Changes (cont): 2) 2006 CONUS Federal Allowable High/Low M&IE: • High Cost Localities: Increase from $46. 00 to $58. 00 per day. • Other Localities: Increase from $36. 00 to $45. 00 per day.

TAXABILITY AND REPORTABILITY • Per Diem for Other Localities increased from $129. 00 to $141. 00 per day. • M&IE for Other Localities increased from $36. 00 to $45. 00 per day. • These rates are now higher or equal to the Per Diem and M&IE rates allowed for non BU 07 employees traveling Out -of-State (U. S. /CONUS).

TAXABILITY AND REPORTABILITY As a result of these changes to the CONUS High/Low Per Diem Rates, taxability and reportability no longer applies to Non BU 07 employees traveling Out-of-State (U. S. /CONUS).

TAXABILITY AND REPORTABILITY Form 4 C, Per Diem/M&IE/ Lodging Tax Calculation Worksheet is no longer required for Non BU 07 employees traveling Out-of-State (U. S. /CONUS)

HOW DOES THIS AFFECT e. TRAVEL? Travelers will no longer be required to input data into the “IRS Rate” column for U. S. /CONUS travel only. (See next two slides for samples)

Sample completion Prior to 01/01/06 Form 4 -C was required. Prior to January 1, 2006, BU 08 Travelers needed to input IRS rates for M&IE and Per Diem for travel within U. S. /CONUS to determine if a trip was reportable/taxable.

Samplecompletion Sample After to 01/01/06 After January 1, 2006, due to changes in the FAR HI/LO Rates, BU 08 Travelers do not need to input IRS rates for M&IE and Per Diem for travel within U. S. /CONUS. (These fields have been eliminated. ) Form 4 -C will no longer appear.