public service travel and subsistence

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• Per Diem Lookup

Frequently asked questions, per diem

What is per diem?

How do I find the per diem rate for (city/county, state)?

What is the difference between non-standard areas (NSA) and standard CONUS locations?

How are the CONUS per diem rates set for NSAs?

How does GSA set boundary lines for where per diem rates apply?

How can a CONUS non-standard area (NSA) receive a special review?

How can I request the establishment of a new NSA?

What if a city is not listed on the CONUS Per Diem website?

Can hotels refuse to honor the per diem rate to federal government employees and federal government contractors?

Is the hotel’s GOV rate the same as the federal per diem rate?

Are lodging taxes included in the CONUS per diem rate?

Are taxes and gratuity (tips) included in the Meals and Incidental (M&IE) expense rate?

What is considered an incidental expense?

How often is a study conducted on the M&IE expense rates?

What is the M&IE reimbursement rate during the first and last travel day?

Can I combine the lodging and M&IE per diem rates ("mix and match") in order to get a nicer hotel room or spend more on meals?

Do I need to provide receipts?

What do I do if there are no hotels available at per diem?

Do I receive a meal reimbursement for day travel away from my regular duty station?

How much per diem can I pay a contractor?

How much can a trucker deduct for meals per day?

Per diem is an allowance for lodging, meals, and incidental expenses. The U.S. General Services Administration (GSA) establishes the per diem reimbursement rates that federal agencies use to reimburse their employees for subsistence expenses incurred while on official travel within the continental U.S. (CONUS), which includes the 48 contiguous states and the District of Columbia. The U.S. Department of Defense (DOD) establishes rates for travel in non-foreign areas outside of CONUS, which includes Alaska, Hawaii, and U.S. territories and possessions. The U.S. Department of State establishes rates for travel in foreign areas. For more information on rates established by DOD and the State Department visit travel.dod.mil and aoprals.state.gov .

Please visit www.gsa.gov/perdiem  to find the rates. Click on a state on the map to view that state's rates or enter the location in the search box. Even though some cities are listed for your lookup convenience, not all cities can or will be listed. To look up the county a destination is located in, visit the Census Geocoder . If neither the city nor county you are looking for is listed on the GSA per diem rate page, then the standard CONUS rate applies.

Non-standard areas (NSAs) are frequently traveled by the federal community and are reviewed on an annual basis. Standard CONUS locations are less frequently traveled by the federal community and are not specifically listed on our website.

Per diem rates are set based upon contractor-provided average daily rate (ADR) data of local lodging properties. The properties must be fire-safe and have a FEMA ID number. The ADR is a travel industry metric that divides room sales rental revenue by the number of rooms sold. All rates are evaluated to ensure that they are fair and equitable in the GSA and Office of Management and Budget approval process. For more detailed information, visit the Factors Influencing Lodging Rates page.

5 U.S.C § 5702 gives the Administrator of the U.S. General Services Administration (GSA) the authority to establish the system of reimbursing Federal employees for the subsistence expenses (lodging, meals, and incidentals) of official travel. The law governs how GSA sets rates today, and allows the GSA Administrator to establish locality-based allowances for these expenses with a reporting requirement back to Congress. The law was established to protect Federal employees by fairly reimbursing them for travel expenses. In addition, if a Federal employee cannot find a room within the established per diem rates, the travel policy allows the agency to reimburse the actual hotel charges up to 300 percent of the established per diem rates.

The per diem program has several standards that it follows in its systematic structured per diem methodology. The first level is having a "standard rate" that applies to approximately 85 percent of counties in the continental United States.

It is GSA's policy that, if and when a Federal agency, on behalf of its employees, requests that the standard rate is not adequate in a specific area to cover costs of travel as intended by the law, GSA will study the locality to determine whether the locality under study should become a "non-standard area." If the study recommends a change, a change will be implemented as deemed appropriate. GSA has implemented a process to review and update both the standard and non-standard areas annually.

The standard "boundary line" for where non-standard areas apply is generally one county. This is the case for approximately 85 percent of the non-standard rates that GSA sets. However, in some cases, agencies have requested that the rate apply to an area larger than one county, such as a metropolitan area. In a very small number of cases, an agency can and has requested that a rate apply to just a city and not the entire county. In some rural areas, a rate sometimes applies to more than one county due to lack of an adequate data sample to set a rate otherwise.

GSA uses the Federal Information Processing Series (FIPS) code standard for its apply areas. While GSA often uses ZIP codes to select hotel data samples, the apply area is coded by a FIPS code, unless a Federal agency only wants the rate to apply to certain ZIP codes. These codes are managed by the American National Standards Institute (ANSI) to ensure uniform identification of geographic entities through all federal government agencies.

In order for GSA to conduct a "special" review of a non-standard area (NSA) during the current fiscal year, a Federal Agency Travel Manager or an equivalent individual in grade or title must submit a signed letter on agency letterhead or stationery stating that the present per diem rate is inadequate. The request should contain the following information:

• The geographical areas you want us to study, especially ZIP codes.
• The property names (including addresses, ZIP codes, and rates) where your federal travelers stay while on temporary duty travel and those properties (including addresses, ZIP codes, and rates) that will not honor the federal lodging per diem rate.
• The number of times actual expenses were used and/or federal travelers had to use another lodging facility to stay within the maximum allowable lodging per diem rate, which resulted in additional transportation expenses (rental car, taxi) being incurred.

All valid requests postmarked no later than 12/31 will be eligible for this review. All valid requests received after 12/31, but before 4/1 will be evaluated during the following fiscal year's annual review cycle. After all the requirements are submitted, GSA will obtain updated data from our contractor to determine whether a per diem rate should be increased, decreased or remain unchanged. We will conduct no more than one "special" review for a particular NSA annually.

Letters should be sent to: General Services Administration, Office of Government-wide Policy, 1800 F St. NW., Washington, DC 20405. For more direct service, please also scan and email your request (a signed letter on agency letterhead must be attached) to [email protected] .

The procedure and the request deadline are the same as FAQ #6. However, requests received after 3/31 will not be included in the following fiscal year's annual review cycle because the annual review will have already begun.

If a city is not listed, check to ensure that the county within which it is located is also not listed. Visit the Census Geocoder to determine the county a destination is located in. If the city is not listed, but the county is, then the per diem rate is the rate for that entire county. If the city and the county are not listed, then that area receives the standard CONUS location rate.

Hotels are not required to honor the federal per diem rates. It is each property’s business decision whether or not to offer the rate. Hotels also may or may not choose to extend the rate to other individuals, such as government contractors.

Hotels sometimes offer a "GOV" rate, which might be different than the federal per diem rate. If it is higher, you need to receive approval for actual expense prior to travel in order to receive full reimbursement. It is the traveler’s responsibility to know the federal per diem reimbursement rates, and should not assume a GOV rate is the same as the federal per diem rate. See the FTR Chapter 301, Subpart D-Actual Expense and follow your agency's guidelines.

Lodging taxes are not included in the CONUS per diem rate. The Federal Travel Regulation 301-11.27 states that in CONUS, lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. For foreign areas, lodging taxes have not been removed from the foreign per diem rates established by the Department of State. Separate claims for lodging taxes incurred in foreign areas not allowed. Some states and local governments may exempt federal travelers from the payment of taxes. For more information regarding tax exempt status, travelers should visit the State Tax Forms page.

Yes, the meals and incidental expense (M&IE) rate does include taxes and tips in the rate, so travelers will not be reimbursed separately for those items.

The Federal Travel Regulation Chapter 300, Part 300-3 , under Per Diem Allowance, describes incidental expenses as: Fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

An M&IE study has traditionally been conducted every three to five years. Based upon the recommendations of the Governmentwide Travel Advisory Committee, GSA began reviewing rates every three years starting with rates for FY 2016.

On the first and last travel day, Federal employees are only eligible for 75 percent of the total M&IE rate for their temporary duty travel location (not the official duty station location). For your convenience, the M&IE breakdown page has a table showing the calculated amount for the "First and Last Day of Travel."

For federal employees, the Federal Travel Regulation (FTR) does not make a provision for "mixing and matching" reimbursement rates. The lodging per diem rates are a maximum amount; the traveler only receives actual lodging costs up to that maximum rate. Therefore, there is no "extra" lodging per diem to add to the M&IE rate. Likewise, the M&IE per diem cannot be given up or transferred to lodging costs. See FTR 301-11.100 and 301-11.101 for more information.

For any official temporary travel destination, you must provide a receipt to substantiate your claimed travel expenses for lodging and receipts for any authorized expenses incurred costing over $75, or a reason acceptable to your agency explaining why you are unable to provide the necessary receipt (see Federal Travel Regulation 301-11.25 ).

You may ask your agency to authorize the actual expense allowance provision. The Federal Travel Regulation (FTR) 301-11.300 through 306 notes that if lodging is not available at your temporary duty location, your agency may authorize or approve the maximum per diem rate of up to 300% of per diem for the location where lodging is obtained. You should also ensure you have checked www.fedrooms.com to confirm there are no rooms available at per diem in the area where you need to travel.

According to the Federal Travel Regulation (FTR), travelers are entitled to 75% of the prescribed meals and incidental expenses for one day travel away from your official station if it is longer than 12 hours. Please see FTR 301-11.101 .

GSA establishes per diem rates and related policies for federal travelers on official travel only, and cannot address specific inquiries concerning the payment of contractors. If the contractor is on a federal contract, check with the contracting officer to see what is stated in their contract. Contractors should also check the travel regulations of their company.

GSA establishes per diem rates, along with its policies for federal employees on official travel only. Truck-related questions should be addressed either to the Department of Transportation ( www.dot.gov ) or the Internal Revenue Service ( www.irs.gov ).

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

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5 U.S. Code Chapter 57 - TRAVEL, TRANSPORTATION, AND SUBSISTENCE

• SUBCHAPTER I—TRAVEL AND SUBSISTENCE EXPENSES; MILEAGE ALLOWANCES (§§ 5701 – 5711)
• SUBCHAPTER II—TRAVEL AND TRANSPORTATION EXPENSES; NEW APPOINTEES, STUDENT TRAINEES, AND TRANSFERRED EMPLOYEES (§§ 5721 – 5739)
• SUBCHAPTER III—TRANSPORTATION OF REMAINS, DEPENDENTS, AND EFFECTS (§§ 5741 – 5742)
• SUBCHAPTER IV—MISCELLANEOUS PROVISIONS (§§ 5751 – 5761)

2021— Pub. L. 116–283, div. A, title XI, § 1112(b) , Jan. 1, 2021 , 134 Stat. 3984 , which directed amendment of item 5711 in table of sections for subchapter I of chapter 57 by substituting “Authority for telework travel expenses programs” for “Authority for telework travel expenses test programs”, was executed to table of sections for this chapter to reflect the probable intent of Congress.

2019— Pub. L. 116–92, div. A, title XI, § 1114(b) , Dec. 20, 2019 , 133 Stat. 1604 , substituted “Taxes on reimbursements for travel, transportation, and relocation expenses” for “Taxes on reimbursements for travel, transportation, and relocation expenses of employees transferred” in item 5724b.

2010— Pub. L. 111–292, § 3(b) , Dec. 9, 2010 , 124 Stat. 3173 , added item 5711.

Pub. L. 111–178, § 2(c) , June 9, 2010 , 124 Stat. 1263 , added item 5724d.

2009— Pub. L. 111–117, div. B, title II, § 219(b) , Dec. 16, 2009 , 123 Stat. 3142 , added item 5761.

2008— Pub. L. 110–181, div. A, title XI, § 1104(b) , Jan. 28, 2008 , 122 Stat. 347 , added item 5737a.

2006— Pub. L. 109–163, div. A, title XI, § 1121(b) , Jan. 6, 2006 , 119 Stat. 3452 , added item 5760.

2004— Pub. L. 108–447, div. B, title I, § 113(b) , Dec. 8, 2004 , 118 Stat. 2869 , added item 5759.

Pub. L. 108–411, title I, § 101(a)(2) , Oct. 30, 2004 , 118 Stat. 2309 , substituted “Retention bonuses” for “Retention allowances” in item 5754.

2002— Pub. L. 107–273, div. A, title II, § 207(a)(2) , Nov. 2, 2002 , 116 Stat. 1780 , added item 5757 “Extended assignment incentive”.

2001— Pub. L. 107–107, div. A, title XI, § 1112(b) , Dec. 28, 2001 , 115 Stat. 1239 , added item 5757 “Payment of expenses to obtain professional credentials”.

1998— Pub. L. 105–264 , §§ 4(b), 5(c), Oct. 19, 1998 , 112 Stat. 2354 , 2355, added items 5706c, 5710, and 5739.

1996— Pub. L. 104–201, div. A, title XVI, § 1605(a)(2) , title XVII, § 1723(c), Sept. 23, 1996 , 110 Stat. 2736 , 2759, added items 5736 to 5738 and 5756.

1994— Pub. L. 103–337, div. A, title III, § 345(a)(2) , Oct. 5, 1994 , 108 Stat. 2724 , added item 5735.

1992— Pub. L. 102–378, § 2(46) , Oct. 2, 1992 , 106 Stat. 1353 , struck out “; manpower shortage positions” after “trainees” in item 5723 and added item 5755.

1990— Pub. L. 101–509, title V, § 529 [title II, §§ 206(a)(2), 208(b)] , Nov. 5, 1990 , 104 Stat. 1427 , 1457, 1460, added items 5706b, 5753, and 5754.

Pub. L. 101–391, § 4(b) , Sept. 25, 1990 , 104 Stat. 750 , added item 5707a.

1986— Pub. L. 99–234, title I , §§ 103(b), 106(b), Jan. 2, 1986 , 99 Stat. 1758 , 1759, added items 5706a and 5734.

1983— Pub. L. 98–151, § 118(a)(7)(A)(ii) , Nov. 14, 1983 , 97 Stat. 979 , added items 5724b and 5724c.

1978— Pub. L. 95–454, title IV, § 409(c) , Oct. 13, 1978 , 92 Stat. 1173 , added item 5752.

1975— Pub. L. 94–22, § 7 , May 19, 1975 , 89 Stat. 86 , inserted “and reports” after “Regulations” in item 5707.

1970— Pub. L. 91–563, § 4(b) , Dec. 19, 1970 , 84 Stat. 1477 , added heading of Subchapter IV and item 5751.

Pub. L. 91–481, § 1(2) , Oct. 21, 1970 , 84 Stat. 1081 , added item 5709.

1967— Pub. L. 90–206, title II, § 222(c)(2) , Dec. 16, 1967 , 81 Stat. 641 , added item 5733.

Pub. L. 90–83 § 1(37)(B), Sept. 11, 1967 , 81 Stat. 205 , added item 5724a.

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• 1.32.1.1.1  Background
• 1.32.1.1.2  Authorities
• 1.32.1.1.3.1  Approving Officials
• 1.32.1.1.3.2  Employees
• 1.32.1.1.3.3  CFO and Deputy CFO
• 1.32.1.1.3.4  Senior Associate CFO Financial Management
• 1.32.1.1.3.5  Travel Management Office
• 1.32.1.1.3.6  Travel Policy and Review
• 1.32.1.1.3.7  Travel Services
• 1.32.1.1.3.8  Travel Operations
• 1.32.1.1.4.1  Program Reports
• 1.32.1.1.4.2  Program Effectiveness
• 1.32.1.1.5  Program Controls
• 1.32.1.1.6  Terms/Definitions
• 1.32.1.1.7  Acronyms
• 1.32.1.1.8  Related Resources
• 1.32.1.2  General Rules
• 1.32.1.3  Travel Guidance for Year End
• 1.32.1.4  Travel During Periods Covered by Continuing Resolution Authority
• 1.32.1.5  Training Travel
• 1.32.1.6  Invitational Travel
• 1.32.1.7.1  Government-Owned Vehicle (GOV)
• 1.32.1.7.2  Public Transportation
• 1.32.1.7.3  Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation
• 1.32.1.7.4  Rental Car
• 1.32.1.7.5.1  Mileage Reimbursement
• 1.32.1.7.5.2  50-mile Offset Rule
• 1.32.1.7.5.3  Six Day Rule
• 1.32.1.7.6  Parking Fees and Rented Parking Space
• 1.32.1.7.7  Limousine and Executive Car Service
• 1.32.1.8  Per Diem Expenses for Local Travel
• 1.32.1.9  Miscellaneous Expenses
• 1.32.1.10  Public Transportation Subsidy Program (PTSP)
• 1.32.1.11  Taxable Travel Reimbursement
• 1.32.1.12  Local Long-Term Taxable Travel
• 1.32.1.13  Filing Authorization for Long-Term Taxable Travel Form
• 1.32.1.14  Extended Temporary Duty Travel Tax Reimbursement Allowance
• 1.32.1.15.1  Arranging for Transportation
• 1.32.1.15.2  Fees
• 1.32.1.15.3  Paying Travel Expenses Using the Government Travel Card
• 1.32.1.15.4  Claiming Reimbursement
• 1.32.1.16  Death of Employee While in Travel Status
• 1.32.1.17  Travel Forms
• 1.32.1.18  Delegation Orders (DO)

Part 1. Organization, Finance, and Management

Chapter 32. servicewide travel policies and procedures, section 1. irs local travel guide, 1.32.1 irs local travel guide, manual transmittal.

March 22, 2023

(1) This transmits revised IRM 1.32.1, Servicewide Travel Policies and Procedures, IRS Local Travel Guide.

Material Changes

(1) 1.32.1.1(5), Program Scope and Objectives - Primary Stakeholders - added employees who perform or approve official local travel.

(2) 1.32.1.1.3.1 (1)(p), Approving Officials - added Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

(3) 1.32.1.1.3.2 (1)(k), Employees - added Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

(4) 1.32.1.1.3.6(f), Travel Policy and Review - changed travelers to employees.

(5) 1.32.1.1.4 2(a), Program Effectiveness - General Review Items - updated based on updated definition of local travel.

(6) 1.32.1.1.4.2(1), Program Effectiveness - Referrals to Labor/Employee Relations and Negotiations (LERN) - added for clarification - Employees’ audit errors with 1) two or more repeated violations of IRS travel policy, or 2) potential fraudulent transactions, will be put into the Alerts system and referred to Labor/Employee Relations and Negotiations for further determination of disciplinary action.

(7) 1.32.1.1.6 (s), Terms/Definitions - local travel - updated based on FTR definition of city-to-city travel - Travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

(8) 1.32.1.1.6 (u), Terms/Definitions - Official Station - updated for clarification with definition from FTR -An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2 ). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. If the employee's work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee's position of record are based is considered the regular place of work.

(9) 1.32.11.1.6(2)(v), Terms/Definitions - added definition - Official Assigned Duty Station/Post of Duty (POD) - the specific building address of record the employee is permanently assigned.

(10) 1.32.1.1.6 (z), Terms/Definitions - Residence - reworded for clarification - The home in which an employee lives in the vicinity of the official assigned duty station, and where an employee commutes to and from the official assigned duty station daily or when required to report to the official assigned duty station.

(11) 1.32.1.2 (2), General Rules - updated based on definition of local travel - This IRM covers travel on official business, which is performed within a 50-mile radius of the employee’s official assigned duty station that is performed within one day and does not require any air, rail or lodging expenses.

(12) 1.32.1.2 (3), General Rules - added - The employee must apply the 50-mile offset and six day rule when applicable.

(13) 1.32.1.2 (4), General Rules - added - The employee must use the proper line of accounting to identify local long-term taxable travel.

(14) 1.32.1.7(2), Transportation Expenses - updated for clarification - Employees performing local travel may claim transportation expenses for:

Public transportation like buses, streetcar, trolley or other public transportation

Taxis, TNCs, shuttle services and other local transit systems

Rental cars, plus fuel

POV mileage, minus any applicable offset or rule per IRM 1.32.1.7.5, Privately Owned Vehicle (POV)

Rented parking spaces

(15) 1.32.1.7.2, Public Transportation - section added for clarification - Employees should use public transportation such as bus, streetcar or subway when available and practical.

(16) IRM 1.32.1.7.3(5), Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation - added - Employees are not authorized the use of luxury or executive type vehicle services offered by Uber or Lyft (e.g., Uber Black, Uber Premier, Lyft Lux, etc.).

(17) 1.32.1.7.4(1), Rental Car - added for official government travel only for clarification.

(18) 1.32.1.7.5(2)(a), Privately Owned Vehicle (POV) - reworded (a) for clarification -Limit reimbursement to the constructive cost of the authorized method of transportation, which is the sum of the reasonable transportation expenses the employee would have incurred when traveling by the authorized method of transportation versus POV mileage

(19) 1.32.1.7.5(2)(b), Privately Owned Vehicle (POV) - removed (b) not needed for one day travel.

(20) 1.32.1.7.5 (3), Privately Owned Vehicle (POV) - removed requirement to deduct normal commute and in excess of normal commute.

(21) 1.32.1.7.5.2, 50-mile Offset Rule - added back in from July 10, 2019, IRM 1.32.1 with more detailed information for clarification.

(22) 1.32.1.7.5.3, Six Day Rule - added back in from July 10, 2019, IRM 1.32.1.7.5.3, Six Day Rule, with more detailed information for clarification.

(23) 1.32.1.7.6 (3), Parking Fees and Rented Parking Space - added Employees must provide a receipt for any parking expenses in excess of $25.

(24) 1.32.1.11 (1), Taxable Travel Reimbursement - added (a) Daily travel between employee’s residence and a non-temporary work location (other than the officially assigned duty station).

(25) 1.32.1.11, Taxable Travel Reimbursement - added (3) & (4).

(26) 1.32.1.12, Local Long-Term Taxable Travel - added section.

(27) 1.32.1.14, Extended Temporary Duty Travel Tax Reimbursement Allowance - added section.

(28) 1.32.1.15.4 ( ), Claiming Reimbursement - added If you are an infrequent traveler and have minimal expenses that do not require immediate reimbursement you may file a voucher on a quarterly basis.

(29) 1.32.1.15.4 (10), Claiming Reimbursement - added Parking receipt in excess of $25.

(30) This revision includes changes throughout the document for the following:

Updated the CFO office names and responsibilities

Per Executive Order 13988, references to him, her and his were updated

Removed references specific to city-to-city travel and not applicable to local travel

Added minor editorial changes such as grammatical, spelling and minor changes for clarification purposes

Updated links throughout the IRM

Corrected references throughout the IRM

Effect on Other Documents

Effective date.

Teresa R. Hunter Chief Financial Officer

Program Scope and Objectives

Purpose: This IRM provides guidance for all IRS employees on official local travel.

Audience: All business units

Policy Owner: CFO, Financial Management

Program Owner: The CFO, Financial Management, Travel Management office develops and maintains this IRM

Primary Stakeholders: The primary stakeholders are IRS employees who perform or approve official local travel.

Program Goal: To ensure that IRS employees exercise integrity and comply with the Federal Travel Regulations (FTR) and IRS travel policy.

The FTR does not address local travel and instead delegates that responsibility to each federal agency.

This IRM authorizes the IRS to reimburse employees for local travel expenses incurred when performing official business.

This IRM outlines the IRS’s local policies and procedures including case-related, training, emergency and invitational travel. It also provides procedures for preparing and approving authorizations and claiming reimbursement for local travel expenses.

This IRM implements policies to ensure that local travel expenses are authorized in accordance with travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

City-to-city and relocation travel policy is not covered in this IRM. City-to-city travel is covered in IRM 1.32.11, IRS City-to-City Travel Guide, and relocation travel is covered in IRM 1.32.12, IRS Relocation Travel Guide.

Authorities

31 U.S. Code Section 901, Establishment of agency Chief Financial Officers

Revenue Ruling 99-7

5 U.S. Code, Chapter 41, Training

Travel and Transportation Reform Act of 1998

Responsibilities

This section provides responsibilities for:

Approving officials

CFO and Deputy CFO

Senior associate cfo financial management.

Travel Management

Travel Policy and Review

Travel services, travel operations, approving officials.

Approving officials are responsible for:

Completing mandatory travel policy training every two years.

Providing employees with access and the opportunity to review the material in this guide and any other travel regulations prior to traveling.

Answering questions an employee may have about the content of this guide or related travel matters.

Providing employees who are expected to travel with information on how to apply for a government travel card.

Planning travel to ensure that employees' time and travel funds are used in the most efficient and economical manner.

Directing employees' attention to possible travel savings.

Planning travel so employees do not incur personal expenses for properly authorized travel.

Reviewing and approving travel authorizations and vouchers to ensure expenses and accounting information are correct.

Approving travel authorizations at least four days prior to the actual travel dates.

Ensuring travel expenses are authorized under travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

Ensuring required receipts and supporting documentation are scanned or faxed into ETS or attached to the manual vouchers.

Reconciling receipts and supporting documentation against the expenses claimed on the voucher before approving.

Maintaining copies of approved travel authorizations and supporting documentation for manual vouchers in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting.

Reviewing advances to ensure that they are appropriate for expected travel requirements.

Ensuring that employees who are either transferring or separating have repaid outstanding travel advances.

Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

Approving or returning a travel voucher within seven calendar days of submission (to ensure payment within 30 calendar days of submission).

Ensuring that advances are liquidated on the vouchers.

Ensuring reporting instructions are attached if purpose code "T" is used.

Delegation Order 1-30, Authorization and Approval of Official Travel within the United States, identifies the appropriate IRS officials with the delegated authority to authorize and approve travel. This authority has been delegated to managers and may be redelegated to a level no lower than management official.

Employees are responsible for:

Performing official travel within the guidance of travel policies, regulations and procedures.

Requesting clarification on any travel policies, regulations and procedures that are not understood.

Planning travel to minimize travel cost to the IRS.

Exercising the same prudence and economy when incurring expenses in the performance of official travel that a prudent person would exercise if traveling on personal business.

Submitting a travel authorization at least five days before traveling and incurring local travel expenses.

Paying all charges and fees associated with the government travel card by the due date on the invoice. Employees are liable for all charges and will not be reimbursed above maximum levels prescribed by law.

Using the mode of transportation that results in the greatest overall advantage to the government.

Using the government travel card for official travel including transportation expenses (bus, streetcar, transit system), automobile rentals and other major travel-related expenses.

Canceling unused travel authorizations.

Submitting a local travel voucher every 30 days or if you are an infrequent traveler with minimal expenses that do not require immediate reimbursement, you may file a quarterly voucher; and ensuring claimed travel expenses are correct. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

Liquidating a travel advance on a voucher or by submitting a check to Travel Operations.

Accounting for travel advances received and repaying any advances that are not liquidated by travel expenses. Employees are indebted to the government for advances which may become taxable.

Paying additional expenses resulting from scheduling travel for personal convenience and charging excess travel time against leave.

Not delaying the performance of official travel for personal reasons.

Not claiming personal expenses on travel vouchers.

Ensuring required receipts and supporting documentation are scanned, faxed or uploaded into the Electronic Travel System (ETS) or attached to your manual voucher.

Ensuring any outstanding advances are repaid if you are separating from the service.

Ensuring approval is obtained prior to incurring any expenses that require advance approval. For example: per diem within the commuting area.

Acknowledge that they have read and understand the following truth and accuracy statement before signing their voucher: “I certify that this voucher is true and correct to the best of my knowledge and belief, and that payment or credit has not been received by me.”

The CFO and the Deputy CFO are responsible for:

Overseeing policies, procedures, standards and controls for the IRS financial processes and systems.

Ensuring that IRS’s financial management activities comply with laws and regulations.

The Senior Associate CFO Financial Management is responsible for establishing and ensuring compliance with policies and procedures, and for maintaining internal controls on local travel.

Travel Management Office

The Travel Management office is responsible for:

Developing and issuing IRS local and city-to-city travel policy.

Approving exemptions to using electronic travel system (ETS).

Reviewing financial policies and procedures for compliance with financial laws and regulations.

Approving reduced per diem rates.

Approving exceptions to the required commute for receiving per diem.

Reviewing and submitting premium class travel requests to CFO for denial or approval of requests.

Reviewing and/or approving all reimbursements for expenses which require higher level approval.

The Travel Policy and Review staff is responsible for:

Educating customers on travel policy, Federal Travel Regulations, ETS and travel procedures.

Review travel course materials used when Travel Services conducts travel workshops and customer outreach to ensure traveler compliance with regulations and travel policy.

Authoring travel IRMs, Interim Guidance, delegation orders and travel forms.

Develop, administer and manage mandatory travel policy training in Integrated Talent Management (ITM).

Developing travel communications.

Performing travel compliance reviews on travel documents and referring employees with two or more repeated violations, within twelve months, of the FTR and/or IRS travel policies or potential fraudulent transactions to Labor/Employee Relations and Negotiations for further determination of disciplinary action.

Conducting quarterly analysis on audit findings and creating scorecards for each business unit.

Monitoring and conducting quarterly reviews of Local long term taxable travel (LTTT) for all travelers to determine if travel is to a single location. Review to determine if there appears to be excessive travel to a single location and should be reported as LTTT and reviewing all executive travel for potential LTTT.

Managing the Travel Management Center (TMC) contract.

Travel Services is responsible for:

Providing help desk services for users and authorizing officials.

Administering the ETS, a web-based end-to-end travel system.

Interpreting federal travel policies and procedures.

Communicating travel related information.

Serving as the Federal Agency Travel Administrator (FATA).

Performing eTravel post audit reviews of local travel vouchers.

Updating training material to conduct quarterly travel workshops to continue travel education.

Travel Operations is responsible for:

Reviewing and processing manual travel authorizations and vouchers.

Processing Extended TDY Tax Reimbursement Allowance (ETTRA) reimbursement.

Processing travel reclassifications identified by Travel Policy and Review.

Performing eTravel post audit reviews of city-to-city and foreign travel vouchers.

Educating travelers on established travel policy, Federal Travel Regulation (FTR) and travel procedures.

Providing customer service for vouchers reviews.

Program Management and Review

The CFO is required to report all travel and transportation payments of more than $5 million during the fiscal year to Government Services Administration (GSA).

The travel reports include a list of data elements and report formats provided by GSA. The data must be submitted to GSA by November 30 and GSA must provide a government-wide report by January 31 to Office of Management and Budget (OMB) and Congress to be available to the public.

Program Reports

The IRS completes and submits the Travel Reporting Information Profile (Trip) to the Department of the Treasury annually.

Program Effectiveness

The IRS ensures program effectiveness for travel authorizations and vouchers through these processes:

Long-Term Taxable Travel Reviews-Current Process

Quarterly Potential Long-Term Taxable Travel (LTTT) review for both executives and non-executives to determine if travel is to a single location.

In-depth review and analysis for travelers that appear to be traveling excessively to a single location and possibly should be filing their travel as LTTT.

Review all executives travel for potential LTTT, when asked by the CFO.

Program Controls

The following chart describes the internal controls in place for the local travel program:

Terms/Definitions

The following terms and definitions apply to this program:

Accounting label -- Refers to the line of accounting in the IRS electronic travel system.

Alternative worksite -- A place where an employee is temporarily reassigned, most likely to another building/office within the city limits of the official station.

Approving official -- The manager or management official authorized to approve travel authorizations and vouchers in accordance with Servicewide travel-related Delegation Orders. The approving official should be a grade level equal to or higher than those whose documents they are approving.

Attendant -- An individual who provides personal care and travels with an authorized IRS traveler who has a disability or special need.

Automatic teller machine (ATM) travel advance -- Contractor-provided service that allows cash withdrawals from participating ATMs. The cash withdrawal and associated fees are charged to the Standard Travel Card account. Cash from ATMs is only authorized for expenses that cannot be charged to the travel card while in official travel status.

Common carrier -- Private sector supplier of air, rail, bus or mass transit.

Commute - Transportation an employee normally incurs when traveling to and from their residence to their official assigned duty station.

Commuting area -- For per diem purposes only, is defined as the area within a 50-mile radius of the employee’s residence and official station.

Concur Government Edition (CGE) reservation fee -- A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly.

Electronic travel system (ETS) -- A government-contracted computer application and database that provides IRS travelers with automated travel planning and reimbursement capabilities. The ETS includes authorization, reservation and vouchering capabilities for domestic and foreign city-to-city and local travel.

Employee -- An individual serving in the IRS in the usually accepted employer-employee relationship. Employees are entitled to reimbursement of travel and transportation expenses while away from their residences or official assigned duty station.

Extended TDY tax reimbursement allowance (ETTRA) -- An allowance designed to reimburse an employee for federal, state and local income taxes incurred because of local long-term travel.

Fiscal Year -- The twelve-month accounting period used in the government. It begins on October 1 and ends September 30 and is designated by the calendar year in which it ends.

Government owned vehicle (GOV) -- An automobile or light truck, including vans and pickup trucks that is: 1. Owned by an agency, 2. Assigned or dispatched to an agency from the GSA Interagency Fleet Management System, or 3. Leased by the government for a period of 60 days or longer from a commercial source.

Government travel card -- A government contractor-issued card used by employees to pay for official travel expenses such as transportation, lodging, meals, baggage fees, and rental cars and associated fuel/oil where the contractor bills the employee.

Head of office -- Any of the following IRS officials and their deputies: Commissioner, Deputy Commissioners, Division Commissioners, Chiefs, Chief Counsel, directors reporting directly to the Commissioner or a Deputy Commissioner, and the National Taxpayer Advocate.

Innovative mobility technology company -- An organization, including a corporation, limited liability company, partnership, sole proprietorship, or any other entity, that applies technology to expand and enhance available transportation choices, better manages demand for transportation services, or provides alternatives to driving alone.

Invitational traveler -- Travel performed by non-Federal Government employees, including contractors, who are acting in a capacity directly related to official activities of the IRS. Reimbursement for travel by non-Federal Government employees is subject to the same regulations as travel by IRS employees.

Local travel -- Travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

Management official -- An employee with duties and responsibilities requiring or authorizing the individual to formulate, determine or influence IRS policy. The employee also must be a non-bargaining employee on performance commitments under Form 12450A, Management Performance Agreement, or 12450B, Management Official Performance Agreement.

Official station -- An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2 ). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. If the employee's work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee's position of record are based is considered the regular place of work.

Official Assigned Duty Station/Post of Duty (POD) -- the specific building address of record the employee is permanently assigned.

Per diem allowance -- Also referred to as subsistence allowance, is a daily payment instead of reimbursement for lodging, meals and related incidental expenses. The per diem allowance is separate from transportation expenses and other miscellaneous expenses.

Privately owned vehicle (POV) -- Any vehicle (such as an automobile, motorcycle, aircraft or boat) that is not owned or leased by a government agency and is not commercially leased or rented by an employee under a government rental agreement for use in connection with official government business.

Profile -- A set of user data that administrators (and sometimes business users) can display and modify. It includes attributes such as name, email, address and language.

Residence -- The home in which an employee lives in the vicinity of the official assigned duty station, and where an employee commutes to and from the official assigned duty station daily or when required to report to the official assigned duty station.

Supplemental voucher -- A document used to reimburse an employee for travel expenses omitted from a previously paid travel voucher.

Taxi -- A hired car that transports passengers to a destination for a fare based upon the distance traveled, time spent in the vehicle, other metric, or a flat rate to and from one point to another (for example, a flat rate from downtown to a common carrier terminal).

Temporary duty travel (TDY) location -- A place, away from an employee's official duty station, to which an employee is authorized to travel.

Telework -- An alternative workplace arrangement (AWA) permitting an employee to perform all or a portion of their officially assigned duties at an alternative worksite, including at residence or another pre-approved location (for example, GSA telework center, satellite IRS office) geographically convenient to the employee's residence.

Texting or Text Messaging -- Reading from or entering data into any handheld or other electronic device.

Transportation network company (TNC) -- A corporation, partnership, sole proprietorship, or other entity, that uses a digital network to connect riders to drivers affiliated with the entity in order for the driver to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider; and does not include a shared-expense carpool or vanpool arrangement that is not intended to generate profit for the driver (i.e., Uber or Lyft).

Travel authorization -- An electronic or written document submitted for approval to authorize official travel. The travel authorization obligates funds and must be submitted and approved prior to travel, except in emergency situations.

Travel authorization and voucher (TAV) fee -- A charge or fee assessed for processing a travel voucher in the electronic travel system.

Travel management center (TMC) -- The travel agency operating under GSA contract that provides transportation, lodging and rental car services to the IRS.

Travel status -- The period an employee is traveling on official business. The period begins with departure from home, official station, or another authorized point and ends with return to that point.

Travel voucher -- A written request or electronic submission supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performing official travel.

The following acronyms apply to this program:

Related Resources

IRM 1.32.4, Government Travel Card Program, for information on the travel card program and the centrally billed government travel card program.

IRM 1.2.2, Servicewide Delegations of Authority, for a list of travel related delegation orders.

IRM 6.800.2, Employee Benefits, IRS Telework Program, for additional information on telework.

IRM 1.32.15, Servicewide Travel Policies and Procedures, Public Transportation Subsidy Program (PTSP).

General Rules

The preferred transportation method when performing local travel is common carrier transportation available to the public, such as bus, rail or subway. There are times when this transportation method may not be feasible due to location, timing, equipment/materials and or security reasons. Alternatives would be the use of a government vehicle, a contracted rental car or a privately owned vehicle (POV).

This IRM covers local travel on official business, which is performed within a 50-mile radius of the employee’s official assigned duty station that is performed within one day and does not require any air, rail or lodging expenses.

The employee must apply the 50-mile offset (see IRM 1.32.1.7.5.2) and six day rule (see IRM 1.32.1.7.5.3) when applicable.

The employee must use the proper line of accounting to identify local long-term taxable travel.

A local travel authorization allows an employee to perform local travel during regularly scheduled work hours. This authorization is primarily intended for case-related travel and other infrequent, local travel. A local travel authorization should be entered at least five working days before travel departure and must be approved before travel begins. Local travel will generally not include lodging, meals and incidental expenses or rental car, unless authorized as outlined in this IRM 1.32.1.7.4, Rental Car and 1.32.1.8, Per Diem Expenses for Local Travel.

An approved authorization is necessary to ensure that funds are obligated to support the travel. The approving official must limit the authorization and payment of travel expenses necessary to accomplish the mission in the most economical and effective manner in accordance with the policies stated throughout this IRM. The approving official should always consider less expensive alternatives, including teleconferencing, before authorizing travel.

An employee is required to have a local travel authorization that allows travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

An employee must use the appropriate accounting label on the authorization. When a travel authorization is funded by another business unit, the accounting label of the other business unit must be entered on the travel authorization and documentation of funding by other business unit attached to the authorization.

An employee is required to use the ETS for preparing local travel authorizations and vouchers, unless exempted per IRM 1.32.1.2(12), General Rules.

The approving official must approve local travel five days prior to an employee incurring local travel expenses, unless the employee has an approved exemption.

The employee and approving official must electronically sign the authorization. If filing a manual authorization, the employee and approving official must sign the authorization in ink or electronically.

If an employee requests an exemption from using ETS, the employee’s manager must submit a request in writing or an electronic justification to the Director, Travel Management. Travel Management will notify the manager and employee when the request is approved or denied.

Travel Guidance for Year End

Travel arrangements that are made the last few days of the fiscal year may be funded by current annual appropriation, providing the travel starts on or before September 30 and the per diem and other miscellaneous expenses are charged to the fiscal year in which the expenses are incurred.

In the event funding is not forthcoming and an employee is in a travel status at midnight on September 30, the approving official will advise the employees if it is necessary to return to their official assigned duty station.

Business units with multi-year funding may continue to authorize travel as long as there are sufficient funds available.

Travel During Periods Covered by Continuing Resolution Authority

Travel arrangements may continue to be made during a continuing resolution (CR) provided that adequate funding is available to cover anticipated travel expenses. Travel that does not begin prior to the expiration date of the CR must not be signed or approved. The Agency is not permitted to obligate funds not yet appropriated.

Official travel may not commence unless a CR is in effect, or a regular appropriation has been enacted. Employees already in travel status when a CR expires (and a new CR is not in place) should seek direction from their supervisor on whether it is necessary to return to the official assigned duty station.

Training Travel

Training travel occurs when the IRS requires an employee to travel to attend courses or professional meetings that may involve scientific or professional societies, municipal, state, federal or international organizations. Training travel also includes travel to attend:

Congressional and law enforcement events,

Other groups meetings to give or get information about IRS activities.

Employees who travel to attend training classes within the commuting area of their residence or official assigned duty station are considered on official business and may be entitled to reimbursement of transportation expenses. Reimbursement is subject to the review and approval of the employee’s manager.

Invitational Travel

Invitational travel occurs when the IRS invites and pays the travel expenses for individuals not employed by the IRS or employed intermittently in the government. This includes:

Persons employed by other federal government agencies.

Persons serving without pay or at $1 a year when acting in a capacity related to or in connection with official IRS activities.

Attendants to employees with disabilities or special needs.

Persons accompanying an employee to a major award ceremony.

Persons invited to interview with the IRS.

Persons detailed to the IRS.

Persons serving as a witness.

Reimbursement for invitational travelers is subject to the same regulations as travel by IRS employees.

The guest of an award recipient is considered an invitational traveler and travel authorizations and reimbursement expenses are the same as those normally authorized for IRS employees in conjunction with a temporary duty assignment.

Employees who receive a major award may be accompanied to the ceremony by one guest as an invitational traveler. Major awards ceremonies include:

A Presidential Award.

An IRS or major organizational component annual ceremony.

If award recipients require special assistance attendants, the attendant may receive reimbursement for travel expenses to accompany the award recipient.

The IRS funding for non-IRS award ceremonies is limited to registration fees and local travel expenses for the award recipient and their manager or representative. Non-IRS award ceremonies include:

A prestigious honorary award sponsored by a non-governmental organization.

Award ceremonies hosted by organizations that advocate/recognize achievement in public service and or support public service professions (for example, Federal Executive Boards, Association of Government Accountants).

The invitational traveler's profile must be established to make travel reservations with the TMC, process electronic authorizations and vouchers, and complete manual travel authorizations and vouchers. The business unit coordinator can provide the traveler with a worksheet to ascertain the traveler's profile. The traveler must provide the completed profile request to the business unit.

The business unit coordinator prepares Form 13635, Manual Travel Authorization, provides a copy of the authorization to the invitational traveler, and requests the traveler’s original or electronic signature on the authorization. The invitational traveler must submit an approved Form 13635, Manual Travel Authorization, before travel begins.

A request for an exception to the required commute for per diem must be submitted to the Director, Travel Management, for approval. For lodging and rental car reservations, the invitational traveler will need to provide a personal credit card number to hold the reservations. Invitational travelers who do not provide a credit card number will need to arrange their own lodging and rental car. Invitational travelers should be notified of the per diem rates.

Invitational travelers cannot receive a travel advance.

An approving official may approve invitational travel as provided in Delegation Order 1-30, Authorization and Approval of Official Travel within the United States. The approved authorization must be mailed or efaxed to Travel Operations to process into the Integrated Financial System (IFS). Documentation can also be emailed to *CFO Travel Authorizations and Accounting Codes.

The IRS’s practice is to pay by Electronic Funds Transfer (EFT). The IRS may grant an EFT waiver if no more than one reimbursement is expected to be paid to the same recipient within one-year. Invitational travelers must inform the business unit that they are unable to accept payment by EFT and complete a Request for Waiver of Electronic Funds Transfer (EFT) Payment for Individuals form. A business unit can obtain a copy of the form from the IRS Source, Employee Resources, Travel website: Travel Forms: . The traveler must mail the form to:

The business unit coordinator must verify that the invitational travel has been completed. The traveler must complete and submit a signed paper voucher using, Form 15342, Travel Voucher, and all necessary receipts for claims, to the business unit coordinator.

When the travel is completed the business unit coordinator will:

Create a manual voucher from the authorization for the trip.

Include all authorized expenses on the manual voucher and attached receipts provided by the traveler.

Provide a copy of the manual voucher to the invitational traveler and request the traveler’s original signature.

Obtain the approving official’s signature on the manual voucher.

Invitational travel is reimbursed by submitting an approved Form 15342, Travel Voucher, required receipts and Form SF-1199-A, Direct Deposit Sign-up Form, to Travel Operations. Efax to 855-787-4375, or mail to *CFO Travel Authorizations and Accounting Codes.

Transportation Expenses

Employees may be reimbursed for transportation expenses they incur when conducting official business away from their official assigned duty station or residence.

In accordance with the provisions of this IRM, employees performing local travel may claim transportation expenses for:

POV mileage, employees must apply the 50-mile offset (IRM 1.32.1.7.5.2) and six-day rule (IRM 1.32.1.7.5.3) when applicable.

Employees will not be reimbursed for commuting expenses. Commuting expenses are transportation expenses incurred while traveling from the employee's residence to their official assigned duty station and return. These expenses are personal expenses incurred by the employee and are not reimbursable. Employees are responsible for the commuting cost between their residence and their official assigned duty station.

Government-Owned Vehicle (GOV)

The approving official can only authorize employees to use a GOV for official purposes for travel:

Between places of official business

Between an official assigned duty station and alternate worksite(s) (when public transportation is unavailable, or it is impractical)

See IRM 1.14.7, Motor Vehicle Fleet Management Program, for additional information on the use of a government-owned vehicle.

Treasury Directive (TD P) 74- 01 section 15 Vehicle Parking, states that no government vehicles shall be parked overnight at any public transportation parking facility (i.e. airport, subway, train station), unless the vehicle is occupied or being used as a work area for surveillance. Office building parking facilities are not considered public transportation parking facilities.

Employees must report accidents that occur on official business in a government vehicle to their supervisor and the ERC immediately at 866-743-5748. See IRM 1.14.7.2.9, Motor Vehicle Fleet Management Program for additional information. Employees must also, contact IRS Claims Manager at: [email protected].

The employee completes a Form SF-91, Motor Vehicle Accident Report. Once completed, the employee’s manager must send the original SF-91, including copies of the police report, the Form SF-94 , Statement of Witness, for the witnesses, to the Motor Vehicle Fleet Management Program motor vehicle coordinator or appropriate fleet manager and the local safety officer within 48 hours. The safety officer must forward a copy of each SF 91 to the IRS Claims Manager, Office of Chief Counsel, General Legal Services (CC:GLS:CLP), 1111 Constitution Avenue, NW - Room 6404, Washington, DC 20024.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a GOV on official travel.

Public Transportation

Employees should use public transportation such as bus, streetcar or subway when available and practical.

Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation

Employees should use taxis or other ride-share companies (Uber/Lyft) only when more economical means of transportation are not available or practical. Employees should first consider the use of local public transportation such as bus, streetcar, or subway. Employees may use taxis or other ride-share companies only when advantageous because of the expeditious transaction of official business, when carrying of necessary baggage or official documents or other compelling circumstances.

Taxis or other ride-share companies (Uber/Lyft) may be used when other modes of short-distance transportation are not reasonably available or if safety is a concern (example, a late-night return). Employees are entitled to be reimbursed the standard tipping amount for taxis up to 20% of the fare amount and the tip must be included in the total fare amount claimed on the travel voucher.

Courtesy shuttle transportation should be used whenever possible.

The use of bus, subway, or streetcar is an allowable expense for local travel and may be claimed to and from a temporary duty location. Reimbursement for official travel by commercial means may be authorized/approved for local public transportation when local transit fare medium such as tokens, tickets, or cash fares are not furnished by the IRS.

Employees may be reimbursed for ride-sharing companies like Uber and Lyft for travel on official business when the approving official determines it is advantageous to the government. Employees are not authorized the use of luxury or executive type vehicle services offered by Uber or Lyft (e.g., Uber Black, Uber Premier, Lyft Lux, etc.).

If no government-owned vehicle is available, and the approving official has determined that travel must be performed by automobile, then a rental car can be authorized for official government travel only. When traveling within a large metropolitan area, employees should consider using public transportation before requesting approval for using a rental car.

Employees may use a rental vehicle when the approving official has determined that the use of a rental vehicle is in the best interest of the government, such as:

There is no government-owned vehicle available.

There is no readily available public transportation at the travel destination, such as subway, bus, taxi or hotel courtesy shuttle.

Additional room is required to accommodate multiple employees authorized to travel together in the same rental vehicle.

When necessary for safety reasons, such as during severe weather or having to travel on rough or difficult terrain.

When required because of the IRS mission.

The cost of other than a compact car is less than or equal to the cost of the least expensive compact car.

The employee must carry a large amount of government material incident to official business, and a compact rental vehicle does not contain sufficient space.

Employees who are authorized to use a rental car for local travel must use the least expensive compact car available unless an exception is approved, subject to the same standards as those outlined in FTR 301-10.450. The approving official should approve these exceptions on a limited basis and must indicate on the travel authorization the reason for the exception. Employees are to reserve the most cost-effective rental cars at the government’s expense. In general, compact size rental cars are considered most advantageous to the government. However, the approving official is ultimately responsible for determining and authorizing the appropriate size rental car necessary for the performance of official business under the circumstances.

When use of other than a compact car is necessary to accommodate a medical disability or other special need, the approving official may authorize the use of other than a compact car. Certification statements must include at a minimum:

A disability must be certified annually in a written statement by a competent medical authority. However, if the disability is a lifelong condition, a one-time certification statement is required;

A written statement by a competent medical authority stating that special accommodation is necessary;

An approximate duration of the special accommodation;

A special need must be certified annually in writing according to IRS’s procedures. However, if the special need is a lifelong condition, a one-time certification statement is required; and

If employees are authorized under FTR §301-13.3(a) to have an attendant accompany them, the approving official may authorize the use of other than a compact car if deemed necessary.

Employees may request approval from the approving official for vehicle upgrades for using a non-compact rental car in the following circumstances:

When two or more government employees will be sharing a vehicle.

When the traveler must transport a large amount of government equipment.

When the traveler has a documented medical condition requiring a larger vehicle.

When a traveler’s physical size warrants a size increase.

When authorized to use a rental vehicle, an employee must use a vendor that participates in the Defense Travel Management Office (DTMO) U.S. Government Rental Car Program, unless the travel is outside the continental U.S. (OCONUS) and there is no agreement in place for the alternative worksite location. Reservations must be made through ETS or through the TMC.

Employees who are authorized to use a rental car will be reimbursed the cost of the rental car, taxes, tolls, parking, fuel and oil changes. Employees are responsible for any additional costs incurred as the result of an unauthorized use of a rental car.

Use of high performance, convertibles or other luxury vehicles is never allowed.

Employees are not reimbursed for purchasing pre-paid refueling options for a rental car. Therefore, employees should refuel prior to returning the rental car to the drop-off location. However, if it is not possible to refuel prior to returning the vehicle because of safety issues or the location of the closest fueling station in the area, employees will be reimbursed for rental car company refueling charges.

Employees will not be reimbursed for fees associated with rental car loyalty points for the transfer of points charged by car companies.

If employees rent a car with a Global Positioning System (GPS) that is permanently attached to the vehicle and the charge for the GPS is included in the daily rate rental car fee, they will be reimbursed the cost of the GPS. GPS devices that are removable or GPS rental are not considered to be standard equipment, but an accessory, and the employee would be liable for any costs if the device is lost or stolen.

If the GPS expense is not included in the daily rental cost but billed as a separate expense on the invoice, it is not reimbursable.

Employees who travel within CONUS should not purchase collision damage waiver, theft insurance, or personal accident insurance since the government rental car agreement includes full liability, vehicle loss and damage insurance coverage for the traveler and the government.

According to the United States Government Rental Car Agreement Number 4 , an employee will be reimbursed for collision damage waiver or theft insurance when they travel OCONUS when such insurance is necessary due to rental or rental leasing agency requirements, a foreign statute, or because of legal procedures which could cause extreme difficulty for an employee if involved in an accident.

Cars rented by government employees under the United States Government Rental Car Agreement Number 4, must be used only for authorized government purposes and should not be used to transport family and friends. Transporting family or friends raises claims, tort liability and employment law issues should an accident occur injuring the passengers.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a rental car on official travel.

If employees are involved in a rental car accident, they must contact the IRS claims manager at: [email protected]. Employees must report accidents that occur on official business to their supervisor and the ERC immediately. See IRM 1.14.7.2.9, Motor Vehicle Fleet Management Program for additional information.

Privately Owned Vehicle (POV)

Employees may use a POV for alternative worksite travel when authorized by an approving official.

The approving official cannot prohibit employees from using a POV on official travel. However, if an employee elects to use a POV instead of the mode of transportation that the approving official authorizes, the approving official will:

Limit reimbursement to the constructive cost of the authorized method of transportation, which is the sum of the reasonable transportation expenses the employee would have incurred when traveling by the authorized method of transportation versus POV mileage.

In addition to the allowance for mileage, employees are reimbursed for the actual cost of parking fees, ferry fees, bridge tolls, road tolls and tunnel fees. An employee may not be reimbursed for car repairs, depreciation, grease, oil, antifreeze, towing fees and similar expenses, fuel, insurance, and state and federal taxes. Other non-reimbursable costs include parking violations, moving violations, locksmith charges and charges for flat tires.

If another employee travels as a passenger with the employee on the same trip in the same POV, the passenger cannot claim mileage. No deduction will be made from the mileage allowance if the passenger contributes to defraying the expenses.

Employees will not receive reimbursement for parking at the permanently assigned office when it is incurred in connection with direct travel between their residence and official assigned duty station.

Employees must report accidents that occur on official business in a POV to their supervisor and the Employee Resource Center (ERC) immediately. See IRM 1.14.7.2.9, Accident Response and Reporting for additional information. Employees must also contact the IRS Claims Manager at: [email protected].

Mileage Reimbursement

Employees who use their POV near their official station to conduct official business will be reimbursed on a mileage basis, not to exceed the applicable mileage rates specified in the FTR. Employees should compute mileage reimbursement by multiplying the distance traveled by the applicable mileage rate. The mileage rates are available on the GSA website. Select - Privately Owned Vehicle (POV), Mileage Reimbursement Rates. If traveling by POV, distance is determined by:

Actual miles driven from odometer readings

An electronic highway mileage guide such as MapQuest or Google maps

Employees who frequently travel between their official assigned duty station and another work location by POV will be reimbursed the mileage rate for the distance between the two locations. They will also be reimbursed for any parking costs incurred at the alternate work location.

Employees who work at an alternate work site outside of the commuting area of their official assigned duty station because of a building closure will be reimbursed for mileage that exceeds their normal commuting costs. Normal commuting costs are expenses that an employee would incur while commuting from their residence to the closed official assigned duty station and returning to their residence.

If an employee reports to his/her official assigned duty station before visiting one or more locations on official business and then returns to their official assigned duty station before going home, the employee may be reimbursed for all mileage except the mileage in either direction between their residence and official assigned duty station.

Employees cannot be reimbursed any mileage incurred solely for personal reasons.

50-mile Offset Rule

If an employee’s residence is 50 miles or more from their officially assigned duty station, they must apply the 50-mile offset rule when traveling in the direction or vicinity of their official assigned duty station to one or more alternate work locations. Reimbursement is not allowed for travel from the employee’s residence directly to the official assigned duty station or from the official assigned duty station directly to the employee’s residence.

When the employee’s first or last alternate work location is en route, in the general direction or vicinity of the official assigned duty station, the mileage entitlement must be reduced by the number of miles greater than 50 that the residence is from the official assigned duty station. Examples:

An employee lives 48 miles from the official assigned duty station, travels directly from the residence to an alternate work location, visits the official assigned duty station during the day and travels directly home from another alternate work location. No mileage offset is applicable as employee residence is less than 50 miles from official assigned duty station.

An employee lives 55 miles from the official assigned duty station travels directly from the residence to an alternate work location (30 miles from residence) which is en route or in the general vicinity of the official assigned duty station, visits official assigned duty station during the day and travels directly to the residence from another alternate work location (25 miles from residence). A mileage offset of 10 miles is applicable, five miles each way (55-50=5) for an allowable reimbursement of 45 miles (55-10=45) plus any applicable mileage incurred for travel from official assigned duty station to alternate work locations or alternate work location to official assigned duty station.

An employee lives 80 miles from the official assigned duty station travels directly from the residence to an alternate work location (which is en route or in the vicinity of the official assigned duty station) 62 miles from residence and returns to residence. The 50-mile offset must be applied. The offset is 60 miles, 30 miles each way (80-50=30). The employee traveled 124 miles round-trip from the residence to the alternate work location and return to residence. Mileage reimbursement would be 64 miles (124-60=64).

If travel is in the opposite direction, not in the general vicinity or direction, of the official assigned duty station, the employee is entitled to full mileage reimbursement. No offset applies.

Six Day Rule

Employees performing official local travel for an extended period to the same alternate work location will be reimbursed as follows:

The amount of the reimbursement depends how many consecutive days the employees reports to the alternate work location requiring official travel. If the number is five days or less, they will receive the full mileage rate reimbursed subject to the 50-mile offset rule, if applicable. (See IRM 1.32.1.7.5.2)

If the number of consecutive days (not including weekends or holidays) at the alternate work location requiring official travel exceeds five days, they will receive a reimbursement at a reduced mileage rate for the portion exceeding five days. The reimbursement will be the lesser of:

Mileage from their residence to the alternate work location;

Mileage from the official duty station to the alternate duty location; or

If employees choose to drive their POV when they could normally use public transportation, they will receive reimbursement for the first five consecutive workdays at the current mileage rate, limited to the total cost of public transportation (calculate the cost of public transportation from the residence to the alternate duty location versus the cost of POV mileage, whichever is less).

Consecutive days continue until there is a break in travel to the alternate work location of more than one week.

Approving officials may waive the limitation in IRM 1.32.1.7.5.3 (1)(b)(3) when, in their judgement, the circumstances of the extended alternate work location assignment warrant such action. Approving officials must include economic factors such as the financial impact of the budget and the cost of public transportation when considering waiving this limitation. When waiving the limitation, approving officials must note on the travel voucher “six-day rule waived” along with an appropriate explanation. This only waives the limitation in 1.32.1.7.5.3 (1)(b)(3) above, it does not limit the reimbursement requirement of IRM 1.32.1.7.5.3(1)(b)(1) and (2).

Parking Fees and Rented Parking Space

If employees rent a parking space on a regular basis at their official assigned duty station and use the parking space to conduct official business travel away from their official assigned duty station at a weekly or monthly rate, reimbursement will be made on a pro rata basis on the actual number of days the parking space is used for official business travel as illustrated by the following examples:

Employee rents a weekly parking space for parking a POV Monday through Friday, at or near the official assigned duty station. One-fifth (1/5) of the weekly rate will be allowed for each day that the employee uses a POV for official business travel.

Employee rents a monthly parking space at or near the office with the space available to the employee as provided by the rental agreement for 21 days of the month. The employee uses the space for parking on official business travel seven days during the month. The employee will be reimbursed for one-third (seven divided by 21 days) of the monthly cost. An employee who rents a monthly a parking space and who receives a certificate from the parking facility that the space is available only Monday through Friday shall be entitled to compute pro rata reimbursement based on the number of workdays in the month.

Employees will not receive reimbursement for parking at their official station when the parking expense is incurred in connection with their normal commute.

Employees must provide a receipt for any parking expenses in excess of $25.

Limousine and Executive Car Service

The IRS will not reimburse an employee for using limousine and/or executive car services. An executive car or limousine service generally involves the use of a luxury vehicle with a chauffeur who picks up and drops off a traveler. This restriction does not include paid shuttle services or vans.

An employee can generally recognize these types of services because they are used in the company name or advertisement. This restriction also applies to premium services offered through Uber Black, Lyft Premier and other luxury sedan services.

Per Diem Expenses for Local Travel

Generally employees are not eligible for per diem for local travel as employees are only eligible for per diem when they:

Perform official travel away from their official station;

Incur per diem expenses while performing official travel; and

Are in a travel status for more than 12 hours.

The required commute for payment of per diem is that the alternative worksite location must be more than 50 miles from both the employee’s official duty station and residence, measured by odometer or other readings on the most commonly used route. Any point beyond both these distances is outside the commuting area. This 50-mile rule does not necessarily mean, however, that they are "away from home" for tax purposes, and the per diem will be taxable income. See IRM 1.32.1.11, Taxable Travel Reimbursement.

The following circumstances may justify an exception to IRM 1.32.1.8 (1) & (2) when alternative worksite travel performed is less than 50 miles but at least 30 miles from both the official duty station and residence:

Severe conditions (for example, weather or excess travel delays) exist that may endanger the health and safety of an employee.

The employee is attending training or a conference.

Approval to receive per diem in the local commuting area is required and must be submitted to the Travel Management Director, for approval at: [email protected], on Form 15299, Travel Approval Request. The approved request only provides authorization to claim the per diem and does not remove the tax liability for the traveler.

Employees must be in travel status for more than 12 hours to be eligible for per diem. If they travel for more than 12 hours, but less than 24 hours, they may receive 3/4 per diem for that day. This 12-hour rule does not necessarily mean that they are away from home for tax purposes and the per diem for that day will be taxable income. See IRM 1.32.1.11, Taxable Travel Reimbursement.

Miscellaneous Expenses

The IRS may reimburse employees for emergency and non-emergency personal telephone calls while away from the usual place of work, whether or not the calls are within the local area, if approved by the approving official. Employees must furnish a statement of telephone charges, including date, place called, and amount, for all long distance calls for which they request reimbursement. Employees are required to provide receipts, regardless of amount.

The following miscellaneous and emergency expenses may be claimed when employee provides a detailed explanation and a receipt is required regardless of the dollar amount:

Cash conversation expenses.

Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access) should be claimed under correct expense type. GOVCC should be used and receipt is required regardless of dollar amount.

Travelers check fees

Telephone/Telegraph expenses (if directly related to training travel or an emergency)

Personal protective equipment (PPE), not to exceed $20 and/or COVID-19 testing when required for official travel during a period of restricted travel due to a pandemic or other national health crisis. Employees may only claim if PPE is not provided by POD, does not already have readily available and if testing is not covered by health insurance. PPE is limited to a plain cloth face covering (non-medical grade), hand sanitizer and, if available, disinfecting wipes.

Other expenses approved by CFO with instructions to claim as an emergency expense.

Public Transportation Subsidy Program (PTSP)

The purpose of the public transportation subsidy benefit is not to pay for local travel. The PTSP benefit supports employees using public transportation for their commute to and from their residence and the workplace. Employees can use an unlimited transit pass, which is a ticket that allows an IRS employee to take unlimited trips within a fixed period of time. Employees cannot use their unlimited PTSP transit subsidy benefit and file a local voucher. Employees can find more information about PTSP on the IRS Source, Employee Resources, Benefits website.

If the employee's building has closed and the employee receives PTSP, they should use the subsidy to cover their transportation costs to the alternate work site. Employees should increase their PTSP to cover any additional costs of commuting to the alternate work location.

Taxable Travel Reimbursement

Taxable travel reimbursements for local travel include:

Daily travel between employee’s residence and a non-temporary work location (other than the officially assigned duty station).

Subsistence for less than 24 hours without a night’s lodging.

Overdue travel advances (See IRM 1.32.1.1.3.2, Employees).

Per diem expenses (lodging and/or M&IE) incurred within the commuting area.

A Form W-2 will be issued for all taxable travel reimbursements.

Reimbursement for travel between a residence and an official station for lodging, and meals provided to an employee for temporary travel within a commuting area is normally taxable travel reimbursement because the travel is not overnight and not away from home. Reimbursement for travel between a residence and a temporary work location generally is not taxable, unless the travel is long-term taxable travel, as described in IRM 1.32.1.12, Local Long-Term Taxable Travel. Reimbursement for travel between two work locations is not taxable .

Reimbursements for travel between an employee's residence and a non-temporary work location are taxable, even if the residence is the employee's telework location. The tax rules provide that transportation expense reimbursements for trips, between an office in the home and a non-temporary work location are taxable if the home office does not meet the requirements of Section 280A(c)(1)(A) of the Internal Revenue Code (IRC). The "office in the home" must be used regularly and exclusively as the employee's principal place of business for the employer's convenience. The IRS, as the employer, has determined that each employee's post of duty (POD) is the assigned IRS office of the employee and that a telework location is for the convenience of the employee rather than for the employer; therefore, the requirements of Section 280A(c)(1)(A) are not met. Reimbursements for travel between a non-temporary work location and a telework location in an employee's residence will be taxable.

If an employee always leaves from his/her official station to go to the non-temporary work location and returns to his/her official station before returning to his/her residence, the reimbursement is not taxable. The travel reimbursement is only taxable if the employee travels to/from his/her residence to the work site. See IRM 1.32.1.12, Local Long-Term Taxable Travel.

Local Long-Term Taxable Travel

The work location is the building or street address where the employee will be performing his/her official duties. Travel to the same work location is considered travel to one location, even if the purpose of the travel changes or the type of work performed changes.

The authority that requires IRS to tax local long-term travel (LTTT) is Revenue Ruling 99-7.

The rules for long-term travel within the commuting area are:

One-Year Rule: If local travel between a residence and a regular work location (other than the employee’s permanent work location) is realistically expected to last for more than one year, it will be considered long-term local travel, not temporary. The realistic expectation is based on the information known to the employee and manager. The travel becomes taxable at the point it expected to exceed one-year. To determine an employee's length of travel expectation (one-year rule), the first date of travel to a particular work location is the beginning date or "start the clock" (i.e., the determination would be whether travel is expected to end within one year from that date). Physical presence at the work location is the determinative factor and not the date assigned to a project or the first time charged to a project.

35-Workday Rule Exception to the One-Year Rule: For purposes of travel within the commuting area, if the travel is realistically expected to last for more than one year, or if there is no realistic expectation that the travel will last for one year or less, the travel is not long-term if the employee expects to travel to the location on 35 or fewer days in the calendar year. For purposes of this exception, the employee must take into account all travel to the location, even if the travel is for a different purpose and even if the travel is for less than a full day. Daily transportation costs, such as workdays (or partial workdays), are counted in applying the 35 workdays and seven months break in service. The 35 workdays may be continuous or may be spread throughout the entire calendar year.

Seven-Month Rule Exception to the One-Year Rule: In determining whether travel within the commuting area is long-term, an employee may disregard prior travel to a location if the employee has not traveled to that location for a period of seven or more continuous months. For purposes of this exception, the employee must take into account all travel to the location, even if the travel is for a different purpose.

Employees who are in LTTT status are subject to social security taxes (where applicable) and medicare taxes under the Federal Insurance Contribution Act (FICA), as well as federal, state and local income tax liabilities, related to their LTTT reimbursements. The appropriate amounts for their additional tax liabilities will be withheld from their travel reimbursements. Because the Travel and Transportation Reform Act of 1998 authorizes federal agencies to reimburse employees for federal, state and local income taxes incurred as a result of LTTT, the employees will be reimbursed substantially for all additional income taxes.

The IRS payment system has been configured in accordance with state withholding regulations based upon information received from all states. If the employee’s state does not have a withholding requirement and the long-term taxable travel voucher reflects a state withholding, the employee should complete a ticket via ERC immediately to have the travel voucher corrected for the withholding.

Taxes under FICA are computed as a percentage of wages for employment. FICA taxes consist of social security taxes (where applicable) and medicare taxes (including additional medicare tax).

The federal income tax is withheld and will be placed back into the employee’s voucher, potentially reducing the refund the employee normally receives. At the time each voucher is paid, the withholding tax allowance (WTA) will be calculated and paid to the employee to replace only the federal tax withholdings on the reimbursement. The WTA reimburses the employee for the federal tax withholdings on the taxable travel reimbursements.

Federal employees who have performed continuous federal service since December 31,1983, and who are covered under the Civil Service Retirement System (CSRS), are generally exempt from the social security portion of FICA taxes. However, such employees are subject to the medicare portion of FICA taxes. Federal employees who were hired since December 31,1983, or who have not performed continuous federal service since December 31,1983, are covered under the Federal Employees Retirement System (FERS), and are subject to both the social security and Medicare portions of FICA taxes. Applicable FICA taxes are withheld with respect to LTTT reimbursements because LTTT is a nondeductible employee expense and the payments generally constitute wages subject to FICA taxes.

The social security FICA taxes apply only to wages that do not exceed a maximum wage base that is adjusted annually. If social security taxes are withheld from an employee's wages that exceed the maximum wage base for a year, the employee has two options:

Claim the excess FICA withholding electronically when filing their income tax return (most recommended option); or

claim the excess FICA withholding manually through Travel Operations using the FICA memorandum request, OV Form. To request the OV Form or for FICA coordinator assistance, email [email protected].

Payments are not made to Thrift Savings Plan (TSP) even though LTTT is considered additional wages. The Office of Personnel Management's pay and leave administration function states that 5 CFR 531.202 is the regulatory source for the definition of basic pay. Taxable travel related payments are not considered basic pay for calculating of TSP.

If an employee incurs LTTT for monthly parking expenses at a work location, the parking expenses may be considered non-taxable under the qualified parking exclusion. Additional information on qualified parking exclusion is available in Publication 15- B, Employer’s Tax Guide to Fringe Benefits .

Filing Authorization for Long-Term Taxable Travel Form

Managers who know, or can reasonably expect, that their employees will receive LTTT assignments, must ensure that it is authorized on Form 12654, Authorization for Long-Term Taxable Travel. Managers must issue a Form 12654 each calendar year to each affected employee when it is determined that the employee will receive LTTT assignments. Both the authorizing official and the employee must sign the form. Employees in LTTT situations must attach a copy of Form 12654, Authorization for Long-Term Taxable Travel, to each LTTT voucher. Employees on LTTT must complete their vouchers using ETS and should submit them promptly at the end of each month or every 30 days if on a continuous travel assignment.

A Form 12654, Authorization for Long-Term Taxable Travel, must be completed for each work location.

Employees on LTTT must use Purpose Code "L" for LTTT expenses associated with temporary duty travel and Purpose Code "W" for LTTT expenses associated with training travel.

If an employee is on LTTT but does not have a LTTT travel authorization or proper withholding on their vouchers, the manager and employee should complete and sign the travel authorization as soon as possible to correct potential misclassification of vouchers. All vouchers with expenses that should have been charged under purpose code "L" or "W" for long-term taxable travel expenses will require manual correction by Travel Operations. If employee do not classify their vouchers properly, they should submit a statement to Travel Operations and give an accounting of the long-term taxable travel transaction. They will complete the process by adding the withholding tax allowance, deducting the appropriate tax withholdings, paying the taxing authorities, and disbursing the net payment to the employee or establishing billing documents, if appropriate. If an employee does not classify their long-term taxable travel accurately, it violates established tax reporting requirements.

A copy of Form 12654, Authorization for Long-Term Taxable Travel, must be retained along with other required supporting documentation for long-term travel vouchers. The Form 12654, Authorization for Long-Term Taxable Travel, should be faxed or scanned into ETS each time a voucher is filed. Also, if the employee submits a manual voucher using Form 15342, the Form 12654, should be submitted to Travel Operations each time a manual voucher is filed.

Extended Temporary Duty Travel Tax Reimbursement Allowance

The Extended TDY Tax Reimbursement Allowance (ETTRA) reimburses employees for their federal, state and local income tax liability incurred as the result of being reimbursed for tax expenses while on LTTT. The ETTRA does not reimburse employees for Medicare or FlCA taxes.

The ETTRA is paid in two parts:

A Withholding Tax Allowance (WTA) that is calculated and paid when the initial voucher is paid.

A final ETTRA paid after the end of the calendar year during which the employee was reimbursed for LTTT expenses.

The IRS will pay an ETTRA to employees incurring additional income tax liability resulting from long-term travel reimbursements. A final ETTRA payment is made to the employee in the year following when the travel reimbursements are made. The final ETTRA will adjust for any federal tax liability not considered when the WTA was paid in the previous year and the final ETTRA will also reimburse the employee for the state and local income tax liability incurred on the long-term taxable travel expense reimbursements.

Employees are required to file an ETTRA claim if they received taxable reimbursements associated with long-term taxable travel during the previous year and received a WTA. Employees will receive a notice from BFC, Travel Operations, when it is time to file their ETTRA claim. If they fail to file, it will be assumed that the ETTRA amount is zero. Consequently, employees would have to repay the amount of the WTA previously paid to them for the related reimbursements. Employees may request an extension of the filing date; however, for BFC, Travel Operations, to consider the request, employees must show just cause, such as approval of an extension to file their current year federal tax return.

Arranging for Travel Services, Fees, Paying Travel Expenses and Claiming Reimbursements

This section provides IRS guidance and instructions for:

Arranging for transportation

Paying fees

Paying travel expenses using the government travel card

Claiming reimbursements

Arranging for Transportation

A rental car is considered advantageous to the government, when employees do not have a POV, where public or courtesy transportation is not available or when a government vehicle is not available for performing official business. Employees may use a government contract rental car when authorized.

Employees seeking a rental car must use ETS or the TMC to book it.

The ETS charges two fees, a CGE reservation fee and a CGE voucher fee, when booking official travel reservations. The CGE reservation fee includes fees for reservations made within ETS or directly with the TMC.

The CGE reservation fee automatically populates on an ETS travel authorization when employees complete their ETS authorization.

The ETS will automatically remove the CGE reservation fee when all reservations are removed from an adjusted or amended authorization that has not been stamped ticketed. If the ticket has been issued and the trip has been cancelled, the employee will need to file a voucher for the CGE fee.

The online CGE reservation fee will change to an agent-assist CGE transaction fee when agent intervention or assistance is needed, for example, when a credit card declines, authorizations are not approved timely or an employee, responds "Yes" to an email regarding unapproved authorization.

The CGE voucher fee is charged when using ETS to process a voucher. This fee is paid directly to ETS. The fee auto-populates in the authorization and is charged when the voucher is approved. The fee amount varies based on the type of travel, either local or city-to-city, and cannot be edited.

The CGE voucher fee appears automatically on each travel voucher and is paid by the IRS after each travel voucher is processed. Employees should not claim CGE fees as reimbursable expenses on their travel vouchers.

Paying Travel Expenses Using the Government Travel Card

Employees should use the government travel card for authorized expenses to the maximum extent possible. Employees must use the government travel card to pay for transportation, lodging and rental cars including rental car fuel/oil.

Employees may also use the travel card to purchase fuel one day before travel and one day after travel when using their POV.

There are two types of travel cards. For additional information on the government travel card, see IRM 1.32.4, Government Travel Card Program.

Standard government travel card - includes a maximum monthly card limit of $5,000, a merchant category code template for official travel expenses and ATM access.

Restricted government travel card - includes the same benefits as the standard travel card; however, ATM access is not granted.

New employees are exempt from the requirement to pay travel expenses using a government travel card until they obtain one. New employees who are expected to travel must apply for a travel card within 60 days after they report for duty.

Employees can withdraw cash from an ATM beginning three days before the official travel date of departure through the last day of official travel, to cover anticipated out-of-pocket incidental travel expenses, such as ground transportation, rental car fuel/oil, tolls, parking and other expenses that generally cannot be purchased with the government travel card.

Employees should use the government travel card to pay for the following expenses:

Rental car, including rental car fuel/oil (government travel card MUST be used)

Emergency purchases, receipt required regardless of dollar amount

Taxi and shuttle services

Employees may not use the government travel card for any personal expenses or these unauthorized uses:

Alcohol and alcoholic beverages

Restaurants at the official station

Office supplies (ink cartridges, paper, toners)

Gifts or souvenirs

Personal items and services

Long distance calls (except for calls billed to the hotel room)

Fuel for a government-owned car (use the fleet purchase card)

Conference fees

Expenses associated with obtaining meeting space

The IRS exempts the following groups of travelers from the mandatory use of the government travel card:

Employees who have a pending application for the government travel card.

Employees for whom the issuance of a government travel card would adversely affect the mission of the IRS or put the employee at risk.

Employees who are not eligible to receive a government travel card.

Invitational travelers.

Employees with suspended or cancelled government travel cards.

Employees seeking an exemption from using the government travel card must prepare a memorandum requesting an exemption and submit it by email for approval to the appropriate office:

The Director, Credit Card Services, has authority to grant exemptions for financial hardship and religious reasons.

The Manager, International Meetings, Travel and Visitors’ Programs, in LB&I has authority to grant exemptions for overseas travel on a case-by-case basis.

The Director, Travel Management, has the authority for all other reasons.

Management may take disciplinary action when a government travel card has been used inappropriately. Disciplinary actions range from oral and written reprimands, to suspension without pay, or removal. Managers should contact Labor/Employee Relations and Negotiations for advice and assistance regarding disciplinary action.

Claiming Reimbursement

Employees must submit a voucher within five workdays after completing travel or every 30 days for continuous local travel. If you are an infrequent local traveler with minimal expenses that do not require immediate reimbursement, you may file a voucher on a quarterly basis.

Employees must sign their voucher within five days of the trip end date. If they don’t sign the voucher within 30 days of the trip end date, ETS will de-obligate the money used to fund the trip and the authorization will be canceled. The system will send email notifications to the employee 5, 25 and 30 days before de-obligating the authorization. Once it’s canceled, employees cannot modify the authorization and if they have expenses associated with the canceled authorization they are required to complete a new authorization.

If employees travel on behalf of the IRS, they must account for their expenses in the travel voucher process. They must submit their travel voucher electronically using ETS, or manually, if the travel authorization was manually submitted.

The approving official should approve or return the voucher for correction within seven calendar days to ensure payment within 30 calendar days after submission by the employee.

If employees file through ETS, the reimbursement will occur through a split disbursement process. If they file a manual Form 15342, Travel Voucher, they will receive reimbursement for all claimed expenses by EFT; and the employee is responsible for paying the travel credit card company for expenses paid for with the travel credit card.

Employees are required to use split disbursement. Split disbursement is the ETS default payment method. All travelers have the option to change the method and amount of payment (i.e., meals and incidental expenses not charged on the travel card). However, if the method or amount of payment is changed, employees will be required to explain during the ETS pre-audit process why the default split disbursement payment method was not used.

Split disbursement permits direct payment to the government travel card via EFT and the employee. Payment for charges incurred on the travel card are disbursed to the bank and any residual amount to the employee for expenses not charged to the government travel card. All rental cars and non-mileage expenses charged on the government travel card will be credited to the government travel card account after the approved voucher is processed and the payment will go directly to the government travel card issuer. Employees will receive a bill reflecting the charges and the payments processed from ETS. The government travel card issuer will bill the employee for the balance of any unpaid amounts.

If employees have travel expenses that should be charged to a different line of accounting (LOA), the office directing the travel is responsible for providing instructions to the traveler containing the correct LOA to use when filing travel vouchers.

An employee’s government travel card statements cannot be scanned or faxed as supporting documentation nor as a receipt for rental car expenses. The government travel card statement does not itemize the detailed travel expenses for reimbursement.

Employees must provide receipts and supporting documentation when they file their travel voucher for:

Approval for actual expenses

Bus fare (en route to and from the alternative worksite location)

Rail fare (en route to and from the alternative worksite location)

Rental car expenses including fuel/oil regardless of dollar amount

Telephone calls

Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access)

Parking receipts in excess of $25

Individual expenses over $75

Reporting instructions for training classes

Employees should do the following with their travel receipts:

When using ETS, employees must scan or fax all receipts required for expenses detailed in IRM 1.32.1.15.4 (10), Claiming Reimbursements, into ETS and all applicable supporting documentation. The approving official must review the receipts in ETS before approving and signing the travel voucher. The ETS retains copies of the receipts for six years, in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, so they are available for subsequent audits. Employees may want to keep their original receipts for their records for six years.

When filing a manual voucher, employees must attach original receipts and all applicable supporting documents to their manual travel voucher for the approving official to review before signing the voucher. The approving official must retain the attached receipts for six years in compliance with GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting.

When filing a manual travel voucher, employees must provide receipts or explain in writing why they are unable to provide the necessary receipts. The explanation must be acceptable to the approving official. The approving official will return any voucher submitted without a justification statement. Inconvenience is not an acceptable explanation for failure to provide receipts.

Employees may claim reimbursement for non-travel costs for the following expenses on their travel voucher when other travel related expenses are being claimed, when not directly related to the performance of travel, but incurred during travel:

Investigative expenses (for additional information see IRM 9.11.1.3, Incidental Investigative Expenditures)

Administrative summons expenses

Right to Financial Privacy Act fees

Other non-travel expenses incurred during official travel such as office supplies must be claimed on Form 1034, Public Voucher for Purchases and Services Other Than Personal, and submitted to Travel Operations for processing with the receipt(s).

Employees cannot submit claims for confidential expenses on travel vouchers.

Training and conference fees must be paid through the procurement process. Employees cannot claim a training or conference fee on a travel voucher. Employees should contact their business unit finance organization for more information.

Employees must electronically sign the voucher in ETS and if filing a manual voucher, they must prepare their claim on Form 15342, Travel Voucher, and sign the voucher in ink. Any changes to a manual travel voucher must be initialed.

The approving official must authorize and approve travel vouchers per Delegation Order 1-30, Authorization and Approval of Official Travel within the United States.

The traveler and approving official are responsible for the validity of the voucher and must ensure all travel expenses are prudent, accurate and necessary.

The approving officials must do the following if they disallow an expense claim on a travel voucher:

Provide the reason for the disallowance in ETS and return the document to the traveler.

Issue a Notice of Disallowance and authorize payment of the amount of the travel claim that is not in dispute.

Employees who challenge a disallowed claim must submit a request for reconsideration of the disallowed amount by sending the voucher back to the approving official with a full explanation of the circumstances and the reasons for reconsidering the amount of reimbursement. If the approving official denies the request for reconsideration, employees may submit a request for reconsideration of the disallowance to the Travel Management mailbox *CFO-FM-Travel Policy & Review @irs.gov and must include:

A full explanation of the circumstances and the reasons the requested reimbursement was disallowed.

A full itemization for all disallowed items reclaimed.

Receipts for the disallowed items that require receipt.

A copy of the Notice of Disallowance.

The proper authority for the claim if challenging the IRS application of the law or statute.

If an employee request for reconsideration to a disallowed claim is approved by the CFO, Financial Management, Travel Management office, and if the employee submitted a voucher using ETS, they must process a supplemental voucher in ETS using the Amend link. If a manual voucher was submitted, employees need to:

Prepare a new Form 15342, Travel Voucher, to claim the amount disallowed on the original voucher.

Write Supplemental Voucher at the top of the new voucher.

Sign and date the supplemental voucher.

Attach a copy of the approval notice.

Have the approving official sign and date the voucher.

Attached any required receipt (s)

Mail the supplemental voucher to: Internal Revenue Service ATTN: Travel Operations P.O. Box 9002 Beckley, WV 25802

Email to *CFO Travel Vouchers, or efax to 855-787-4375.

If an employee’s challenge of a disallowed claim request for reconsideration is denied by the Travel Management, the employee may submit the request reconsideration as follows:

Bargaining unit employees should contact their Union representative.

Non-bargaining unit employees whose claims are denied, may file a claim with the GSA Civilian Board of Contract Appeals (CBCA). (The burden is on the claimant to establish the timeliness of the claim and the liability of the claim based on the information submitted by the claimant and the IRS).

Employees will receive their reimbursement three to five workdays after the travel voucher is approved in ETS.

If a travel expense is omitted from a travel voucher inadvertently, employees may file a supplemental voucher to claim the expense. Employees must have receipts for amounts claimed over $75 on a supplemental voucher, just as required for an original voucher.

Employees who need to correct errors on an already paid voucher should do the following:

Omitted expense - file a supplemental voucher to add the omitted expense and sign the voucher. The voucher will be processed, and the added expense will be reimbursed.

Overpayments on the voucher - complete the Debt Collection Repayment Memo, make a check or money order payable to the IRS and submit the overpaid amount to at the following address: Internal Revenue Service ATTN: Debt Collection Unit P.O. Box 9002 Beckley, WV 25802-9002

Employees must provide the following information on their travel voucher:

Dates of arrival to and departure from the local travel location.

Expenses for local transportation fares, mileage and parking meter fees. These amounts may be aggregated; however, any individual expenses over $75 must be listed separately.

Accounting for personal time taken during the local travel.

Accounting label information.

Death of Employee While in Travel Status

This section provides the guidance and instructions supplementing FTR Chapter 303, Part 303-70, Agency Requirements for Payment of Expenses Connected with the Death of Certain Employees

Upon the death of the employee, the approving official needs to identify the travel expenses and prepare a manual authorization and travel voucher to claim the travel expenses on behalf of the employee. The approving official annotates "Employee Deceased" on the employee signature line, signs the voucher and forwards for payment to at the following address: Internal Revenue Service ATTN: Travel Management Section P.O. Box 9002 Beckley, WV 25802-9002 Efax 855-787-4375, email *CFO Travel Vouchers Receipts must be obtained, where applicable and appropriate and the travel agency contacted for a refund if a round trip flight was involved.

Travel Forms

Form 15342, Travel Voucher

Form 13635, Manual Travel Authorization

Form 8445, Income Tax Allowance Certification

Form 12654, Authorization for Long-Term Taxable Travel

Delegation Orders (DO)

This section provides delegation orders for travel:

More Internal Revenue Manual

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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.

Travel and subsistence

• Normal place of work
• Business journeys
• Reimbursement rates
• Civil service rates
• Emergency travel
• Site-based employees
• Voluntary work

You can pay your employees' expenses when they travel on business journeys. You can also pay subsistence if employees are working away from their normal place of work.

You can repay your employees when they use their private cars, motorcycles or bicycles for business purposes.

This section explains the types of travel that can qualify for these repayments.

You must report details of expenses paid for travel and subsistence to Revenue. For further information, please see  Enhanced reporting requirements .

Next: Normal place of work

Published: 09 February 2024 Please rate how useful this page was to you Print this page

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New approved Civil Service rates for mileage and subsistence - latest updates

The updated mileage and subsistence rates for the public service became effective on 1 September 2022. The Minister for Public Expenditure reviewed these rates in the context of current motoring costs. Here is an updated guide.

The updated mileage and subsistence rates for the public service, effective from 1 September 2022 may also be used by private-sector employers for the reimbursement of employee travel expenses on a tax-free basis.

This was a much needed update, as the previous rates and mileage bands have been in place since 1st April 2017. The new rates have been reviewed in the context of current motoring costs. These are based on a methodology that reflects changes in technology, road conditions, commuter behaviour, and car ownership patterns. It also takes account of the commitments by the Government in relation to the Climate Action Plan 2021 (CAP 21).

As part of these changes, a dedicated rate for Electric Vehicles (EVs) has been introduced for the first time.

The government has also signalled its intention to move toward a single reimbursement rate for all vehicles, regardless of engine size. While such a scheme may be easier to administer, it may result in some degree of ‘levelling down’ for those with cars currently qualifying for the highest rate of reimbursement. This change is not expected to occur for a period of three years.

The updated rates are welcome given recent increases in motoring costs. Employers will need to ensure that their payroll and expense systems reflect the new rates, effective from 1 September.

The rate for EV cars is the same rate as that applying to vehicles in the middle category of 1,201 to 1,500 CC. The rate for hybrid cars will continue to be determined by their internal combustion engine (cc) size, and expenses should not be claimed in the EV category.

Civil Service Subsistence Rates

Some changes have also been made to the reimbursement rates for accommodation. The overnight rate has been increased from €147 to €167. No changes have been made to the 5 and 10-hour subsistence day rates since last revised in December 2021. The current Civil Service subsistence rates are set out below.

• Standard Domestic Subsistence Rates - e ffective from 1 September 2022
• Vouched Accommodation (VA) Dublin only

For further information, please contact a member of our Employment Tax team, or click the button below:

• Mark Hynes, Head of Employment Taxes -  [email protected] | +353 1 470 0283
• Pat O'Brien, Senior Consultant -  [email protected] | +353 1 470 0373
• Laura Murray, Senior Manager -  [email protected] | +353 1 470 0382

For support on Employment Tax matters

Pat O'Brien

The rules on travel and subsistence: a long and winding road

Employment tax.

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As our working patterns shift and more of us move to hybrid working, what impact will this have on claiming tax relief for travel and subsistence expenses?

What is the issue?

While travel and subsistence is an area of compliance that seems straightforward on the face of it, it can actually be extremely complex for employers to understand and get right.

What does it mean for me?

Key considerations include rules concerning permanent and temporary workplaces, ordinary commuting and working from home. Make sure your policies are clear on what travel and subsistence expenses employees can claim.

What can I take away?

With the move to widespread hybrid working, we expect to see HMRC increasing its focus on these types of travel and subsistence expenses.

The coronavirus pandemic has significantly changed the way we work. Homeworking has become the norm for many more employees who previously spent all or almost all of their time in offices. Millions of us are now working from home for two or three days each week and spending the rest of the working week in the office. Homeworking and hybrid working appear to be here to stay.

That all sounds familiar and straightforward but the nub of the problem is that, for travel and subsistence expenses, even though more employees work remotely and/or are much more mobile than they used to be, the current tax rules covering employee travel and subsistence have not changed substantively since April 1998.

It was widely hoped back in 2016, when the last review of the travel and subsistence rules took place, that some of the shortcomings in the rules might be addressed. But the fact they were not should come as no real surprise, as the 1998 amendment itself aimed to change rules that had dated back some 140 years.

While travel and subsistence is an area of compliance that seems straightforward on the face of it, it can actually be extremely complex for employers to understand and get right. It is no coincidence that HMRC has issued a guidance booklet with over 70 pages to help explain the rules, and that it focuses on travel and subsistence during its reviews of employer records. 

In the past, HMRC has undertaken detailed reviews of situations where employees have a workplace at home but also another elsewhere (such as their employer’s headquarters) and the employer meets the cost of journeys between their home and the other workplace; or where the employer is paying travel and subsistence expenses for what they believe is a move covered under the ‘detached duty’ rules allowing for the amounts to be paid tax free. With the move to widespread hybrid working, we expect to see HMRC increasing its focus on these types of travel and subsistence expenses.

Within the current system, there are two main things to bear in mind relating to travel and subsistence.

The first (under the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 s 337) is that tax relief is provided for ‘travel in the performance of the duties of the employment’. In other words, relief is given for travel that is an intrinsic part of an employee’s job and may include journeys between two workplaces. This rule is generally well understood by employers and often applied correctly in practice, but this could change going forward as more employees work from home and employers incorrectly conclude that their employees’ homes are workplaces for tax purposes.

However, it is in relation to the second rule (under ITEPA 2003 s 338) – which provides tax relief for necessary journeys to workplaces that employees must attend for work purposes, apart from those amounting to ‘ordinary commuting’ – that problems most often arise.

Key terms and considerations

The key terms and considerations needed to understand the rules are summarised below. Note that the rules for subsistence are similar to those for travel. If a business journey is allowable for tax purposes, the subsistence cost attributable to that journey generally is also allowable, unless there are issues around excessive expenditure, dual-purpose trips, and round sum or benchmark allowances.

Travel and subsistence expenses which attract tax relief and satisfy the exemption for paid or reimbursed expenses (ITEPA 2003 s 289A) do not need to be reported to HMRC.

Any travel expenses paid by the employer which do not attract tax relief, and which are not exempted by ITEPA 2003 s 289A, will (depending on the circumstances and subject to a PAYE Settlement Agreement being in place to cover such costs) either need to be:

• reported and dealt with at the tax year-end on forms P11D and P11D(b);
• reported and subjected to tax and Class 1 National Insurance Contributions (NIC) under PAYE at the time of payment; or
• reported and dealt with at the tax year-end on forms P11D for tax purposes and subjected to Class 1 NIC under PAYE at the time of payment.

HMRC penalties for non-compliance can be costly. For example, if incorrect P11Ds are filed negligently, a penalty of up to £3,000 per form can be levied by HMRC (although normally only in the most serious cases).

It could also mean that employers are liable for any tax and NIC that has been underpaid, potentially on a grossed-up basis, plus late payment interest. This can get expensive and large settlements have been seen on HMRC compliance reviews covering travel and subsistence expenses, particularly for large businesses. Settlements are often in relation to homeworkers having another permanent workplace and being paid for their travel expenses between their homes and those permanent workplaces; and travel from home to places which are not considered to be a temporary workplace.

1. Permanent workplace

A ‘permanent workplace’ is considered to be somewhere that an employee works regularly to perform their duties of employment. In many instances, it can be clear whether or not somewhere is an employee’s permanent workplace and, therefore, whether a journey to it can be deemed ordinary commuting. It is also possible for an employee to have more than one permanent workplace at the same time.

Travel to or from a permanent workplace and an employee’s home is generally treated as private rather than business travel, and so tax relief is not due on any related costs that are paid or reimbursed by an individual’s employer.

Necessary travel which takes place between one permanent workplace and another while an employee performs their duties of employment during the working day is treated as business travel and attracts tax relief.

2. Temporary workplace

A ‘temporary workplace’ is somewhere the employee attends to perform a task of limited duration or for a temporary purpose. So even if they attend it regularly, it may still not be classed as a permanent workplace.

There is, however, a special rule which treats a workplace that would otherwise be a temporary workplace as a permanent workplace, where an employee spends or is likely to spend more than 40% of their working time at that workplace over a period that lasts or is likely to last more than 24 months (known as the ‘24 month/40% rule’).  

Bear in mind that the 24 month/40% rule treats locations that would otherwise be ‘temporary workplaces’ as ‘permanent workplaces’. If the workplace is not temporary in the first place (as it does not meet the definition laid out in the Employment Income Manual at EIM32075), the workplace would already be treated as a permanent workplace.

Travel to or from a temporary workplace and an employee’s home is generally treated as business rather than private travel; and so tax relief is due on any related costs that are paid or reimbursed by an individual’s employer, unless it is substantially the same journey in which case no deduction is allowable (ITEPA 2003 s 338(2)). This is not often considered by employers and very few expenses policies ever have this covered.

Such distinctions can be confusing – and as highlighted above, this is one of the areas of travel and subsistence on which HMRC focuses its attention. Employers often fail to consider the task involved or the purpose for working at a given location, which is what the legislation requires.

The employee’s attendance is not in question; the issue is whether the task itself will be undertaken for a limited duration or whether it is performed for a temporary purpose. The trouble is that many employers fail to look too deeply at the matter and simply consider the ‘24 month/40%’ rule, without first considering whether the workplace is capable of being a temporary workplace.

HMRC may ask for contracts, diaries and job descriptions in order to determine whether the locations visited meet the definition of a ‘temporary workplace’. Covid-19 has also presented a particular issue in that HMRC’s view is that the clock remained ticking even when government gave instructions to work from home where possible, so many employers are likely to find the 24 month period has expired during the last few years while employees have been working from their homes.

It should also be remembered that the word ‘task’ is not defined in the legislation. As a result, the normal dictionary definition applies. Here a ‘task’ is something specific; for example, a piece of work, rather than a group of things to do, which is the nature of a job more generally.

3. Ordinary commuting

For most employees, ‘ordinary commuting’ is the journey they make most days between their home and permanent workplace. Travel and subsistence expenses would normally be taxable here if the costs of ordinary commuting were paid for or reimbursed by their employer, or if travel facilities were provided.

But for some staff, the situation is more complicated. For example, if the journey to a temporary location is broadly the same as an employee’s ordinary commute to their permanent workplace, tax relief would be denied on the basis that the journey is normally treated as private travel.

This rule applies generally if the journey is in the same direction or on the same route, and amounts to less than 10 miles extra each way than the normal commute. This area is rarely explained in most employers’ travel and expenses policies but is again something that HMRC is increasingly focusing its energy on, particularly in major towns and cities.

4. Working from home

A key consideration when moving to a homeworking arrangement is whether the employer will meet the cost of the employee’s travel between their home and the office when they do travel into the office. This is of particular relevance to hybrid working arrangements.

The tax and NIC treatment of employees’ travel expenses can be complex and is particularly difficult to apply practically to modern working practices, such as hybrid working.

HMRC recently updated its guidance covering employees who work from home (EIM01471) to cover hybrid working. It now includes ‘Travel in the performance of the duties: travel to and from home where it is a place of work’ at EIM32370. The clear challenge with hybrid working is that when employees do travel into the office, often the statutory conditions in ITEPA 2003 s 337 will not be met for home to be a workplace for tax purposes, and under ITEPA 2003 s 338 the office will remain a permanent workplace.

Employers must therefore be clear when agreeing hybrid or homeworking arrangements which travel and subsistence expenses can be paid tax and NIC free and which cannot. EIM32174 covers ‘Travel for necessary attendance: employees who work at home: a hybrid working: example’.

In rare cases, ITEPA 2003 s 337 may apply, allowing for tax relief between the home (as a workplace) and another permanent workplace, as covered in EIM32370. The problem with applying ITEPA 2003 s 337 to hybrid working is that in many cases the location of the home isn’t dictated by the requirements of the job. HMRC notes: ‘For most people, the place where they live is a matter of personal choice. So the expense of travelling from home to any other place is a consequence of that personal choice, not an objective requirement of their job.’ The relief in ITEPA 2003 s 337 is therefore unlikely to apply to the majority of homeworking and hybrid working arrangements. It is worth noting that HMRC’s guidance says:

‘Most employers provide all the facilities necessary for work to be carried out at their business premises. So where employees work at home, they usually do so because it is convenient rather than because the nature of the job actually requires them to carry out the duties of their employment there. However, where it is an objective requirement of an employee’s duties to carry out substantive duties at the home address, then his or her home is a workplace for tax purposes.’

ITEPA 2003 s 338 then needs to be considered. This allows tax relief for travel expenses for the necessary attendance at any place in the performance of the duties of employment. To determine whether tax relief is due under s 338 for journeys between an employee’s home and their employer’s business premises, we need to consider whether the employee is travelling to a permanent or temporary workplace (see definitions above).

HMRC often quotes the case of Kirkwood v Evans [2002] EWHC 30 when looking at a ‘working from home’ situation. It concluded that although Mr Evans went to the Leeds office for only one day a week, it was a permanent and continuing part of his duties to do so. The judgment dealt with the situation briefly in a single paragraph, also stating that Mr Evans had conceded that the Leeds office was not his temporary workplace, even though the General Commissioners had concluded it was. The judge justified this view by saying: ‘This attendance was both regular and was not for the purpose of performing a task of limited duration or for some other temporary purpose.’

Perhaps Mr Evans was ill-advised to admit that Leeds was a permanent workplace. It could be argued that he undertook certain specific tasks each time he went there that were of limited duration; namely, delivering work he had performed since his last visit, taking new work with him, and downloading information from a database. On the other hand, HMRC seemed to argue that the word ‘task’ refers to doing these things each week on a continual basis.

There are, of course, also other special rules to consider on top of the above that cover areas relating to international trips, area-based and depot-based employees together with emergency call-outs.

Complete Guide To Business Trip Expense Management

Home » B2B » Complete Guide To Business Trip Expense Management

Among all controllable business costs, business travel and subsistence expenses rank second highest after employee wages. Business travel expenses are imperative as employees, business owners, and consultants must travel for myriad reasons. These include business expansion, project work, customer retention, client servicing, networking, training, and branch office management. Business travel is a principal driver of MICE tourism, catering to meetings, incentives, Exhibitions, and conferences, bringing large groups of employees, professionals, traders, and consultants together. Business trip expense covers a broad spectrum of costs comprising transportation, accommodation, meals, and other incidental expenses.

Organizations strive to control business travel costs while ensuring a better travel experience and policy compliance for the well-being of employees. Online expense and travel management software programs like Paxes help businesses control every business trip expense to improve ROI.

Types of business trip expenses

A business trip expense can include several expense heads according to the travel and expense policy of the individual organization. Each company develops its own travel policies according to the travel budget, business travel objectives, travel frequency, geographical coverage, and the number of employees undertaking business trips. These are standard types of business trip expenses in most business setups.

1. Transportation expenses

The cost of transportation to reach business destinations may include airfare, rail ticket, or fuel expenses. Companies can decide the type of transportation employees should use besides the reimbursement process. These may include toll and parking expenses. Reimbursing mileage at actual is common practice if employees use personal vehicles for business travel.

2. Accommodation expenses

Employees stay at hotels when going to outstation locations on business assignments. They need accommodation in upscale hotels, providing a safe and comfortable stay. Businesses also decide these hotel accommodation expenses for an employee.

3. Subsistence expenses

Employees must spend for food during business travel to sustain themselves. Companies reimburse bills for breakfast, lunch, and dinner. All organizations allow employees to claim subsistence expenses for categories such as food and drinks.

4. Ancillary expenses

Finance teams and travel managers should list types of personal expenses, such as laundry, office stationary, tips, commuting, and entertainment expenses. These are minor expenses to support business travel.

What are the business travel expenses that employees can claim?

The following business travel and subsistence expenses qualify for reimbursement that the employee claims by submitting expense reports.

• Travel expenses: Expenses for traveling by train, bus, plane, or car to the business destination from home.
• Use of the personal car: Employees using a personal car for business travel can claim mileage reimbursement.
• Ground or local transportation: Local transport such as cab service or public transport to travel between hotel and business location or airport and hotel.
• Shipping expenditure: Expenditure for shipping baggage, exhibition display material, equipment, samples, and other material for business events.
• Hotel stay: Expenses for temporary accommodation like lodging and hotel expenses. These comprise expenses for food and drink for self.
• Laundry expenses: Employees can claim dry-cleaning and laundry expenses while on a business trip.
• Official communications:  Communication costs (Wi-Fi, telephone, and courier charges for business purposes).

Business travel cost: how can you calculate it?

Real-time tracking and monitoring of travel expenses are necessary for calculating travel expenses. Online travel management platforms enable finance teams to get real-time analytics and reports. They can determine travel expenses by employees, teams, departments, and routes for a particular period.

• Create a comprehensive business travel budget template in excel format to track monthly travel expenses to assess budget utilization.
• Recording every travel expense detail is challenging unless one uses an advanced software program. Enter trip details such as type of trip, type of expense, employee name, travel destination, and department into a business trip expenses excel template.
• Calculate travel costs by summing up all expenditures under different heads, like accommodation and transportation.
• SaaS-based travel management tools like Paxes allow the categorization of every expense to determine areas that account for higher travel costs.

Required documents for expense claims

To successfully claim travel expenses, one must submit numerous documents as suggested by the company. However, some of the documents are common for every organization such as:

• Travel expense claim form provided by the organization which include personal and travel details of the employee
• A copy of travel itinerary in detail should be attached with the expense claim form
• All the receipts for business travel and meal expenses should be attached to the same
• Some organizations may also require boarding pass along with the ticket
• Approvals of various parties and heads involved should be provided with the whole paperwork

Tax implications of business trip expenses

The tax implications of business trip expenses are highly dependent on the country in concern. One should consult an accountant or tax professional in the country for filing tax as per the laws of specific country. Here are some of the key takeaways that is common for most of the countries:

• Business trips expense such as transportation, meals, accommodations, etc. are tax-deductible
• Companies should provide proper documentation such as invoices, receipts, etc. to claim tax deduction
• Businesses should clearly differentiate between personal and corporate expenses
• One should consult a tax professional for reimbursement regulations and international trips laws

Importance of expense management in business travel

Business travel expenses are among the top expenditure that an organization incur as daily activity. For growth, each business activity should be converted into the profit it is generated for the business. Monitoring expenses and managing it effectively can help cost control and increase the overall return. Effective cost management systems provide transparency and promote accountability. Additionally, accurate budgeting and expense management builds the pavement for future trips and optimize them through data.

How to control business trip expenses?

These tips are helpful for controlling and minimizing travel expenses without affecting the employee travel experience or curtailing business trip:

1. Creating a travel expense policy

Companies can bring discipline to business travel and expense processes by developing a travel expense policy. Employees get clarity about eligible expenses, avoiding expense deductions. Travel policy can avoid expense fraud and mitigate gray areas. You can include expense limits as per employee levels for greater clarity. The policy should cover expense reporting and reimbursement guidelines with proper timelines. Setting approval hierarchies in the policy will speed up business travel processes.

2. Avoid planning air travel on weekends

Employees should fly on weekdays or during off-peak periods to benefit from cheaper airfares. Booking travel well in advance ensures better cost-efficiency of air travel.

3. Leverage online travel management platform

Automation of travel processes like booking using SaaS-based travel management platforms like Paxes improves employee travel experience. The platform allows access to a curated inventory of hotels and other travel suppliers. Paxes is well-connected with multiple GDS and LCCs for saving travel costs while booking. Employees can save time with the app-based booking features.

4. Economical local transport

Encourage employees to use public transport wherever possible. Using shared taxis can reduce ground transportation costs. One can also negotiate with the hotels for free airport transfers.

5. Collect refunds without fail

Keep track of travel services eligible for refunds and ensure collecting these to save travel costs. One should also maintain a list of such dates for future references.

6. Explore loyalty benefits

Most travel suppliers encourage businesses to purchase their services by providing loyalty rewards. Ensure your employees use the same airlines or chains of hotels to get loyalty benefits, such as extra amenities and loyalty discounts.

7. Revise travel and expense policy periodically

As the business scales up, there are more employees undertaking business trips. Revisiting the travel and expense policy to make relevant changes is crucial. Travel management solutions allow integration and modification of travel policy.

8. Accommodation and meal expense limits

Companies should put a cap on the accommodation and meal expenses. The cost can vary depending upon the location and types of business travel. However, one should ensure to keep budget in mind before trading cost for experience. The best ways to manage meal expense is by using per diem system.

Choosing the right expense management tools

Manual management of expenses can result in errors and inefficiency. Hence, it is important for corporates to utilize simple to use management systems for record keeping and future analysis. The tools should provide real-time data and smoothen the reimbursement process. It should have the capabilities to be integrated with corporate travel management platform such as Paxes and popular HRMSs available in the market.

Strategies for pre-trip budgeting

Here are some of the points for pre-trip budgeting:

• Set comprehensive and realistic budgets
• Negotiate discounts with service providers
• Refer to company travel policies
• Clearly communicate expenditure limits to employees
• Allocate funds for unexpected expenses or emergencies
• Emphasize accurate and real time record-keeping
• Establish a pre-approval process for significant expenses
• Integrate budgeting tools with travel and expense systems
• Establish a feedback loop for continuous improvement

Educating employees on expense management best practices

Any system or policy can’t work unless the employees are well aware about them. Travel admins and managements should ensure to provide training and communicate the basic postulates of company’s travel policy. They should further inculcate a feeling of ownership and considerably reduce the expenses. Employee education is a key component of successful expense management. Educated employees contribute to a culture of financial responsibility within the organization.

Small business travel expense management challenges

Small businesses face unique challenges in managing travel expenses. These include limited resources and manpower. Addressing these challenges requires creative solutions, such as the use of technology, negotiating favorable rates and terms with suppliers, and implementing cost-effective travel policies to ensure high ROI.

Optimizing business travel expenses is vital for controlling travel costs to improve ROI. These tips help businesses minimize travel expenditures and streamline the travel management program. Setting up a custom travel and expense policy is the first step to achieving cost optimization. SaaS-based travel management programs such as Paxes help organizations control travel costs by automating travel policy implementation. Paxes enhances the business travel program by ensuring a better travel experience and streamlining expense reporting and reimbursement.

Suggested Read: Major Benefits Of Automating The Travel And Expense Process

Business Trip Expense FAQs

What expenses are not eligible as business travel expenses.

Personal expenses like commuting to the permanent workplace location, purchasing gifts for family and friends, fines, and companion expenses do not qualify as business travel expenses.

What are business travel expenses?

Business travel expenses include costs that an employee may incur while undertaking a business trip to meet business goals.

What is a travel reimbursement policy?

The travel reimbursement policy describes the rules and procedures to claim and reimburse travel expenses employees may incur during business trips.

What are the three main business travel costs?

Transportation, accommodation and subsistence costs are the three main business travel costs.

Does commuting for work qualify as business travel?

No commuting is not business travel.

What qualifies as a business trip expense?

Business trip expenses typically include costs directly related to your work-related travel. This can encompass transportation, accommodation, meals, conference or event fees, and any other expenses necessary to conduct business while away from your usual place of work.

How should I keep track of my business trip expenses?

Keeping receipts, using expense tracking apps, and maintaining a detailed expense log are effective ways to record and track business trip expenses. It is essential to document expenses as you incur them to ensure accuracy and compliance.

What are per diem rates, and how do they work for business travelers?

Per diem rates are daily allowances set by employers or government agencies to cover meals and incidental expenses during business travel. These rates simplify expense tracking by providing a fixed amount for each day, regardless of actual spending.

Can I deduct business trip expenses on my taxes?

In many cases, you can deduct legitimate business trip expenses on your taxes, but there are specific rules and limitations. Consult a tax professional or the tax authority in your country for guidance on what qualifies and the allowable deductions.

Can I Combine Personal and Business Activities on a Trip?

Yes, you can combine personal and business activities on a trip, but it can affect the deductibility of expenses. To claim tax deductions, you must allocate expenses between business and personal use, only deducting the business-related portion.

What Are the Best Practices for Business Trip Expense Management?

Best practices for expense management include diligent record-keeping, adhering to company travel policies, using digital tools for tracking, seeking pre-approval for expenses, and promptly submitting expense reports after the trip.

How Can I Save Money on Business Trip Expenses?

Saving money on business trip expenses involves strategies like booking in advance, seeking discounts, using loyalty programs, opting for cost-effective accommodation, and minimizing unnecessary expenses while on the trip.

What If My Expenses Exceed the Budget?

If your expenses exceed the budget, it is crucial to communicate with your supervisor or travel manager promptly. They may approve the overage if it was necessary for business purposes, or they might offer guidance on how to manage the excess costs while ensuring future compliance with the budget.

What is the timeline for receiving reimbursement?

The timeline can be defined as expense submission, expense review and approval, processing, reimbursement payment.

Pratyush is a traveling enthusiast who always looks for innovations in business travel management. He has 5 years of experience writing content on corporate travel management and working closely with expert business travel facilitators.

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Everything about public transport in Moscow

Working hours are from 5:30 AM to 1:00 AM. The bus-stop is a plate with A sign, trolleybus-stop with a T and tram-stops are marked with Tp . Marshrutkas use all those stops too.

Yandex has public transport app ( iOS , Android ) that shows live location of buses, trolleybuses and trams and predict in what time the transport arrives at the stop.

1. Types of transport in Moscow

Bus is the most popular and most commonly used type of transport after the underground. First buses appeared in the city before the Revolution of 1917; nowadays 18 bus fleets operate over a thousand various routes. Buses can carry you within the city and to the Moscow suburbs.

Trolleybuses

Moscow has the largest trolleybus network in the world. A trolleybus is an quiet and environmentally friendly type of transport. However, it’s less reliable than a bus due to high risk of temporary stops because of illegally parked cars and car crashes.

Only few tramway routes remained until now in the center of Moscow. It is nice to make a weekend sightseeing trip through the old city in the tram No. 39 or in the famous «Annushka», from Bulgakov’s «The Master and Margarita». Tram routes are being renovated now. New high-speed trains appear on the streets, replacing old yellow ones.

Marshrutkas (minibuses)

Marshrutka is a small bus that serves the same routes as public transport but much faster. The foreigners should know that only  blue with pattern on top  minibuses are preferable. They are officially admitted, accept public transport ticket there and you can take this minibus only at a bus stop. You can get to other marshrutkas not only at bus or trolleybus stops, but wave down your hand (like calling a taxi) whenever you see it. Coming across your destination point, you are just to ask a driver to stop (in a loud voice and better say it in Russian – «Ostanovite pozhaluista» – as most of the drivers do not understand foreign languages). The cost of a single ride is about 50 rubles (€0.50) and you should pay directly to a driver when entering the minibus.

2. Tickets in Moscow transport

1 or 2 trips.

You can buy tickets for 1 or 2 trips only in ticket offices. They are located at some bus stops throughout the city. Tickets cost 55 and 110 rubles (€0.55 and €1.10) respectively. Ticket offices sell all kind of tickets; ones for bigger amount of trips are more profitable.

Buying ticket at a driver

You can buy a single ticket at a driver when you enter a bus, trolleybus or tram. Drivers sell only single tickets, they cost 55 rubles (€0.55).

«Troyka» card

You can also use a card called «Troyka» – refillable card to pay for travelling on all kinds of public transport – metro, buses, trolley-buses, trams, monorail and green minibuses. Every trip becomes much cheaper with it.

Moscow Metro tickets

All metro tickets can be used at the surface transport, and vise versa.

3. Moscow night-time public transport

Night busses, trolleybuses and trams work from 1:00 AM until 5:45 AM, when all the day transport and the metro stops working. Some of the routes coincide with the day ones, some – work only at night. The traffic interval is 15 or 30 minutes.

Ozernaya St. – Ugo-Zapadnaya metro station – Universitet metro station – Leninsky Prospect metro station – Oktjabrskaya metro station – Aleksandrovsky Sad metro station – Tverskaya St. – Leningradsky Ave. – Sheremetyevo airport. 56.4-km-long route works from 01 am until 5.30 am within every 30 minutes.

Lubyanskaya Square – Ostashkovskaya Street. The route works from 1 am until 5.30 am within every 30 minutes.

Belovezhskaya St. – Slavyansky Boulevard metro station – Park Pobedy (Victory Park) metro station – Kutuzovskaya metro station – Noviy Arbat St. – Lubyanskaya Square. 19.1-km-long route works from midnight until 5.30 am within every 30 minutes.

Trolleybus №15

Desjatiletiya Oktjabrya St. – Prechistenka St. – Kropotkinskaya metro station – Strastnoj Boulevard – Petrovka St. – Novoslobodskaya metro station – Sheremetievskaya St. – Akademika Koroleva St –VDNH metro station. 14.9-km-long route works day and night within every 30 minutes.

Ussuriiskaya St. – Shchyolkovskaya metro station – Pervomaiskaya metro station – Izmailovskaya metro station – Partizanskaya metro station – Semyonovskaya metro station – Elektrozavodskaya metro station – Baumanskaya metro station – Lubyanskaya Square. 18-km-long route works from midnight until 5.30 am within every 30 minutes.

Trolleybus №63

City Block No. 138 of the Vykhino District – Ryazansky Prospekt metro station – Abelmanovskaya Zastava Square – Marksistskaya metro station – Taganskaya metro station – Lubyanskaya Square. 16.5-km-long trolleybus route works day and night within every 30 minutes.

Lubyanskaya Square – Novokosino. The route works from 1 am until 5.30 am within every 30 minutes.

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• Business tax
• Expenses and benefits

Expenses rates for employees travelling outside the UK

Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.

You can reimburse subsistence to employees by making a scale rate payment using the rates below.

If you choose not to use the rates below you can either:

• apply for a bespoke rate from HMRC and include the payments in a P11D form
• pay or reimburse your employees actual vouched expenses

See examples of how to use the published rates that are shown in the table below.

If your employee is travelling to a place not shown in the table of overseas scale rates you can pay or reimburse your employees using the rates for the closest city shown for the country that they have travelled to.

If the country is not shown, you can use the rates for the closest city geographically that is shown.

You can find the expenses rates from 1 October 2013 to 5 April 2019 on the National Archive website .

Countries A to C

Afghanistan.

All rates are in US dollars (unless otherwise stated).

Kabul, Afghanistan

All rates in Albanian lek (unless otherwise stated).

Tirana, Albania

All rates are in Algerian dinar (unless otherwise stated).

Algiers, Algeria

All rates are in Angolan kwanza (unless otherwise stated).

Luanda, Angola

Anguilla, anguilla, antigua and barbuda.

All rates are in East Caribbean dollars (unless otherwise stated).

St John’s, Antigua and Barbuda

All rates are in Argentinian pesos (unless otherwise stated).

Buenos Aires, Argentina

All rates are in Armenia dram (unless otherwise stated).

Yerevan, Armenia

All rates are in Australian dollars (unless otherwise stated).

Adelaide, Australia

Brisbane, australia, canberra, australia, darwin, australia, hobart, australia, melbourne, australia, perth, australia, sydney, australia.

All rates are in euros (unless otherwise stated).

Vienna, Austria (also applies to Graz, Bregenz, Linz, Klagenfurt, Salzburg and Innsbruck)

All rates in Azerbaijani menat (unless otherwise stated).

Baku, Azerbaijan

Subsistence Type | Rate -|- Over 5 hours | 31 Over 10 hours | 71 24 hour rate | 85.50 plus room rate Room rate | 195 Breakfast | 0 (included in room rate) Lunch | 24.50 Dinner | 34 Other | 6 Drinks | 12.50 Hotel to office | 8.50 Total residual | 85.50 ƒ ### B

All rates are in Bahrani dinar (unless otherwise stated).

Bahrain, Bahrain

All rates are in Bangladeshi taka (unless otherwise stated).

Dhaka, Bangladesh

All rates are in Bajan dollars (unless otherwise stated).

Bridgetown, Barbados

Minsk, belarus, brussels, belgium.

All rates are in Belize dollars (unless otherwise stated).

Belize City, Belize

Belmopan, belize.

All rates are in Bermudan dollars (unless otherwise stated).

Hamilton, Bermuda

All rates are in Bolivian boliviano (unless otherwise stated).

La Paz, Bolivia

Cochabamba, bolivia, santa cruz, bolivia, bosnia-herzegovina.

All rates are in Bosnia-Herzegovina convertible mark (unless otherwise stated).

Sarajevo, Bosnia-Herzegovina

All rates are in Botswanan pula (unless otherwise stated).

Gaborone, Botswana

All rates are in Brazilian real (unless otherwise stated).

Brasilia, Brazil

Rio de janeiro, brazil, sao paulo, brazil, british virgin islands, tortola, british virgin island.

All rates are in Brunei dollars (unless otherwise stated).

Bandar Seri Begawan, Brunei

All rates are in Bulgarian lev (unless otherwise stated).

Sofia, Bulgaria

All rates are in Burundian franc (unless otherwise stated).

Bujumbura, Burundi

Phnom penh, cambodia.

All rates are in Central African CFA franc (unless otherwise stated).

Douala, Cameroon

Yaounde, cameroon.

All rates are in Canadian dollars (unless otherwise stated).

Calgary, Alberta, Canada

Edmonton, alberta, canada, halifax, nova scotia, canada, montreal, qubec, canada, ottawa, ontario, canada, quebec city, quebec, canada, regina, saskatchewan, canada, saskatoon, saskatchewan, canada, st john’s, newfoundland, canada, toronto, ontario, canada, vancouver, british columbia, canada, victoria, british columbia, canada, winnipeg, manitoba, canada, yellowknife, nw territories, canada, cayman islands.

All rates are in Cayman Islands dollars (unless otherwise stated).

Grand Cayman, Cayman Islands

All rates are in Chilean peso (unless otherwise stated).

Santiago, Chile

All rates are in Chinese yuan (unless otherwise stated).

Beijing, China

Chongqing, china, guangzhou, china, shanghai, china.

All rates are in Colombian peso

Bogota, Colombia

Cali, colombia, cartagena, colombia, medellin, colombia, congo, democratic republic, kinshasa, democratic republic of congo, cook islands.

All rates are in New Zealand dollars (unless otherwise stated).

Rarotonga, Cook Island

San jose, costa rica.

All rates are in Croatian kuna

Dubrovnik, Croatia

Split, croatia, zagreb, croatia.

All rates are in Cuban convertible peso (unless otherwise stated).

Havana, Cuba

Nicosia, cyprus, czech republic.

All rates are in Czech koruna (unless otherwise stated).

Prague, Czech Republic

Countries d to f.

All rates are in Danish krone (unless otherwise stated).

Copenhagen, Denmark

All rates are in Djiboutian franc (unless otherwise stated).

Djibouti, Djibouti

All rates are East Caribbean dollars (unless otherwise stated).

Roseau, Dominica

Dominican republic.

All rates are in Dominican peso (unless otherwise stated).

Santo Domingo, Dominican Republic

Guayaquil, ecuador, quito, ecuador.

All rates are in Egyptian pounds

Alexandria, Egypt

Cairo, egypt, el salvador, san salvador, el salvador, equatorial guinea, malabo, equatorial guinea.

All rates are in Eritrean nakfa (unless otherwise stated).

Asmara, Eritrea

Tallinn, estonia.

All rates are in Ethiopian birr (unless otherwise stated).

Addis Ababa, Ethiopia

Falkland islands.

All rate are in Falkland Island pounds (unless otherwise stated).

Stanley, Falkland Islands

All rates are in Fijian dollars (unless otherwise stated).

Helsinki, Finland

Bordeaux, france, lille, france, lyon, france, marseilles, france, paris, france, strasbourg, france, french polynesia (tahiti).

All rates are in CFP franc (unless otherwise stated).

Papete, French Polynesia

Countries g to i.

All rates are in Gambian dalasi (unless otherwise stated).

Banjul, Gambia

All rates are in Georgian lari (unless otherwise stated).

Tbilisi, Georgia

Berlin, germany, dusseldorf, germany, munich, germany.

All rates are in Ghanaian cedi (unless otherwise stated).

Accra, Ghana

All rates are in Gibraltar pound (unless otherwise stated).

Gibraltar, Gibraltar

Athens, greece, corfu, greece, crete, greece, rhodes, greece, thessaloniki, greece, st george’s, grenada, guatemala city, guatemala.

All rates are in Guinean franc

Conakry, Guinea

All rates are in Guyanaese dollars (unless otherwise stated).

Georgetown, Guyana

Port au prince, haiti, san pedro sula, honduras, tegucigalpa, honduras.

All rates are in Hong Kong dollars (unless otherwise stated).

Hong Kong, Hong Kong

All rates are in Hungarian forint (unless otherwise stated).

Budapest, Hungary

All rates are in Icelandic Krona (unless otherwise stated).

Reykjavik, Iceland

All rates are Indian rupees (unless otherwise stated).

Ahmedabad, India

Bangalore, india, chandigarh, india, chennai (madras), india, hyderabad, india, jalandhar, india, kolkata (calcutta), india, ludhiana, india, mumbai (bombay), india, nashik, india, new delhi, india, pune, india.

All rates are in Indonesian rupees (unless otherwise stated).

Jakarta, Indonesia

Semarang, indonesia.

All rates are in Iranian rial (unless otherwise stated).

Tehran, Iran

Dublin, ireland, israel (also see occupied territories), tel aviv, israel, bologna, florence, genoa, milan, turin and venice, italy, rome and naples, italy, countries j to l, kingston, jamaica.

All rates are in Japanese yen (unless otherwise stated).

Osaka, Japan

Tokyo, japan.

All rates are in Jordanian dinar (unless otherwise stated).

Amman, Jordan

Aqaba, jordan, petra, jordan.

All rate are in Kazakhstani tenge (unless otherwise stated).

Almaty, Kazakhstan

Astana, kazakhstan, atyrau, kazakhstan.

All rates are in Kenyan shilling (unless otherwise stated).

Mombasa, Kenya

Nairobi, kenya, korea, democratic people’s republic, pyongyang, democratic people’s republic of korea, korea, republic.

All rates are in South Korean won (unless otherwise stated).

Seoul (also applies to Ulsan, Busan, Daejon, Jeju Island and Daego), Republic of Korea

Pristina, kosovo.

All rates are in Kuwaiti dinar (unless otherwise stated).

Kuwait, Kuwait

Bishkek, kyrgyzstan.

All rates rates are in Laotian kip (unless otherwise stated).

Vientiane, Laos

Riga, latvia, vilinius, lithuania, luxembourg, luxembourg, countries m to o, macao, macau sar.

All rates are in Macedonian denar

Skopje, Macedonia

Ohrid, macedonia.

All rates are in Malagasy ariary (unless otherwise stated).

Antananarivo, Madagascar

All rates are in Malawian kwacha (unless otherwise stated).

Lilongwe, Malawi

All rates are in Malaysian ringgit (unless otherwise stated).

Kuala Lumpur, Malaysia

All rates are in West African CFA franc (unless otherwise stated).

Bamako, Mali

Valletta, malta, nouakchott, mauritania.

All rates are in Mauritian rupee (unless otherwise stated).

Port Louis, Mauritius

All rates are in Mexican peso (unless otherwise stated).

Mexico City, Mexico

All rates are in Moldovan Leu (unless otherwise stated).

Chisinau, Moldova

All rates are in Mongolian tughrik (unless otherwise stated).

Ulaanbaatar, Mongolia

Podgorica, montenegro, plymouth, montserrat.

All rates are in Moroccan dirham (unless otherwise stated).

Agadir, Morocco

Casablanca, morocco, fes, morocco, marrakech, morocco, rabat, morocco, tangier, morocco.

All rates are in Mozambican metical (unless otherwise stated).

Maputo, Mozambique

Myanmar (burma), yangon (rangoon), myanmar.

All rates are in Namibian dollars (unless otherwise stated).

Windhoek, Nambia

All rates are in Nepalese rupees (unless otherwise stated).

Kathmandu, Nepal

Netherlands, amsterdam, netherlands, the hague, netherlands, new zealand, auckland, new zealand, christchurch, new zealand, wellington, new zealand, managua, nicaragua.

All rates are in Nigerian naira (unless otherwise stated).

Abuja, Nigeria

Lagos, nigeria, port harcourt, nigeria.

All rates are in Norwegian krone (unless otherwise stated).

Bergen, Norway

Oslo, norway, stavanger, norway, occupied territories.

All rates are in Omani rial

Muscat, Oman

Countries p to r.

All rates are in Pakistani Rupee (unless otherwise stated).

Karachi, Pakistan

Lahore, pakistan, peshawar, pakistan, quetta, pakistan, panama city, panama, papua new guinea.

All rates are in Papua New Guinean kina (unless otherwise stated).

Port Moresby, Papua New Guinea

All rates are in Peruvian sol (unless otherwise stated).

Philippines

All rates are in Philippine peso (unless otherwise stated).

Cebu, Philippines

Manila, philippines.

All rates are in Poland zloty (unless otherwise stated).

Warsaw, Poland

Azores, portugal, funchal (madeira), portugal, lisbon, portugal, oporto, portugal, portimao, portugal.

All rates are in Qatari rial (unless otherwise stated).

Doha, Qatar

All rates are in Romanian leu (unless otherwise stated).

Bucharest, Romania

All rates are in Russian ruble (unless otherwise stated).

Ekaterinburg, Russia

Moscow, russia, st petersburg, russia.

All rates are in Rwandan franc (unless otherwise stated).

Kigali, Rwanda

Countries s to u.

All rates are in Samoan tala (unless otherwise stated).

Apia, Samoa

Saudi arabia.

All rates are in Saudi riyal (unless otherwise stated).

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Ticket prices and travelcards

Fares for Moscow's public transport network are the same for every mode of transport making it really easy to travel. See all the different tickets here !

Troika Ticket

This is the most economical option if you're spending a few days in the Russian capital. The card can be purchased and recharged at various station machines or even with the special Moscow Metro application. Your balance can be checked on the app or in the small yellow terminals inside the metro stations. A trip works out at ₽ 42 ( US$ 0.40), but if you change transport within 90 minutes, you'll only pay ₽ 23 ( US$ 0.20) for the next trip.

The day ticket for the Moscow metro can be purchased at any of the stops in the city. The price is ₽ 265 ( US$ 2.80) per day and ₽ 500 ( US$ 5.30) for three days.

90-Minute Ticket

The most convenient card if you want to take several types of transport within an hour and a half period. It costs  ₽ 65 ( US$ 0.70) per person and allows one metro ride and an unlimited number of trips on other types of public transport in Moscow during the time of its duration.

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America's 'most endangered rivers' list: Sewage, toxic algae, construction feed the crisis

Water scarcity, overuse and development are among the reasons why 10 waterways across the nation were ranked this year’s most endangered rivers by the advocacy group American Rivers .

Billed as “a call to action" to defend streams and rivers, the 39th annual America's Most Endangered Rivers list is not all bad news, says Amy Souers Kober, spokesperson for the Washington, D.C.-based group. "These are rivers where the public has a chance to speak up and make good things happen."

River nominations are solicited each year, and they're evaluated based on waterways' significance to people and wildlife, the magnitude of threats and pending decisions in the coming year that the public can influence. Reports for each river spell out how people can take action to speak up on behalf of the river, Kober said.

This year, the rivers of New Mexico were named most imperiled because of concerns about a Supreme Court decision last May that experts say limited the ability of the U.S. Environmental Protection Agency to enforce provisions of the Clean Water Act for many streams and wetlands.

"We don’t typically list an entire state," but most of the rivers in New Mexico are without protection because of the court decision, Kober said.

Other river threats mentioned in the report include longer droughts, rising temperatures, competition for limited water supplies, and infrastructure such as highways and dams that affect water flow and wetlands.

What are the other most endangered rivers?

The remaining nine on the list and the threats they face, according to American Rivers:

2. Big Sunflower and Yazoo Rivers, Mississippi . The Big Sunflower flows for 250 miles before it reaches the Yazoo River, supporting more than 450 species of birds, fish and other wildlife. The report cites the threat of a planned Army Corps of Engineers flood control project, known as the Yazoo Backwater Pumps, saying it would reduce the number of spawning days for fish and reinforce racial and environmental injustice in some of the nation's poorest communities.

3. Duck River, Tennessee . The Duck, which flows 269 miles through seven counties, is a source of drinking water for nearly 250,000 people and supports outdoor recreation, and it is recognized for its fish and mussel biodiversity. It faces an "unsustainable overconsumption of water that threatens to drain the river" thanks to population and industry growth and faces several pending water withdrawal permits.

4. Santa Cruz River, Sonora, Arizona . The Santa Cruz has provided water to people living in the region for more than 12,000 years, including the Tohono O'odham Nation. Though water quality and habitat have improved, the recovery remains tenuous, the report says, because of longer droughts, warmer temperatures and competition for limited water supplies threatening its flow.

5. Little Pee Dee River, North and South Carolina . The river traverses more than 118 miles through forested wetlands, oxbow lakes, cypress gum swamps, sandhills and bluffs. The report cites its biggest threat as the planned construction of Interstate 73, expected to damage 313 acres of wetlands along one section of highway and disturb 13 streams. The report suggests Horry County residents vote no on a proposed transportation sales tax that would help finance construction.

6. Farmington River, Connecticut and Massachusetts. Covering more than 600 square miles in the two states, this watershed includes a wild and scenic river and provides public drinking water. An aging hydropower dam obstructs fish migration and is poorly maintained, creating conditions upstream that reduce water quality and feed toxic algal blooms, the report says.

7. Trinity River, California . The largest tributary of the Klamath River, the Trinity flows 165 miles through the Klamath Mountains and Coast ranges and is considered the lifeblood of the Hoopa Valley Tribe, Yurok Tribe and the Nor El Muk Band of Wintu Indians. Although designated a wild and scenic river, the Trinity is diverted into the Sacramento River, and water management fails to protect cold water storage that could benefit salmon spawning, the report says, and proposed actions in the region, including plans to build a new reservoir, could further impair the river.

8. Kobuk River, Alaska . This 380-mile-long river begins to flow in the Brooks Ranch and runs west to the Arctic Ocean, past five remote Iñupiat communities, and freezing over from October to May to become "a winter highway." The reports says a new 211-mile road would allow open-pit mines, reduce subsistence access for 66 remote villages, further weaken permafrost, and require thousands of damaging crossings over streams, rivers and wetlands, which could endanger the state's second-largest caribou herd.

9. Tijuana River/Rio Tijuana, California and Mexico . The Tijuana flows 120 miles across northwestern Baja California and through the Tijuana estuary, the largest remaining natural coastal wetland in southern California, the report says. The river is threatened by outdated and failing wastewater treatment plants that allow sewage discharges into the Pacific. The discharges travel northward along the coast and were linked to as many as 34,000 illnesses reported in 2017, based on a study by Scripps Institution for Oceanography.

10. Blackwater River, West Virginia . Flowing 34 miles, the river is home to a stretch of Class 4 and 5 whitewater rapids as well as several endangered and rare species. The report says the river's watershed is threatened by a proposed four-lane highway that could severely harm the region's cultural, historical and environmental integrity as well as marring views and disrupting recreational cycling routes.

Why are New Mexico's rivers endangered?

The Supreme Court ruled in May that the Clean Water Act applied only to wetlands directly connected to permanent bodies of water, siding with an Idaho couple who ran afoul of the Environmental Protection Agency's rules while backfilling a lot with dirt where they planned to build a home. The EPA had contended the filling took place near a ditch that fed into a nearby lake.

New Mexico was placed at the top of the list because the state is the "hardest hit" by the court's decision, Kober said. "It's this desert environment, and a lot of these streams only flow when it rains."

The decision left 96% of New Mexico's streams vulnerable to pollution and harmful effects downstream, including the Rio Grande, Gila, San Juan and Pecos rivers, Kober said. It also angered state officials.

Gov. Michelle Lujan Grisham said the decision weakens federal protections and put many of the state’s fragmented rivers and streams at risk. 

Vicente Fernandez, a mayordomo for an acequia or irrigation ditch, meaning he's in charge of coordinating water distribution along the ditch, said people depend on New Mexico's rivers for water. 

“This is our tradition, this is our culture,” Fernandez said. “We don’t want to be a people that loses its traditions because we haven’t taken the right steps to protect our rivers.”

Finding solutions to protect rivers

Advocates say the court ruling overturned decades of federal Clean Water Act protections, put millions of miles of streams nationwide at risk and stripped protections for many wetlands.

Reports for each river suggest specific actions people can take to find "creative solutions" that can benefit the rivers, communities and local economies, said Tom Kiernan, president and CEO of American Rivers.

The reports encourage people to press state governments across the nation to "shore up protections for clean water," Kober said.

It's also a call to protect drinking water, Kiernan said. "There are few things more important than drinking water."

“Our leaders must hold polluters accountable and strengthen the Clean Water Act to safeguard our health and communities," he said. "There are absolutely opportunities for people to take actions to generate solutions that work for the rivers, for communities and for people's lives."

What were the most endangered rivers in previous years?

Ranking No. 1 in each of the previous two years was the beleaguered Colorado River . Last year it was the stretch of river through the Grand Canyon in Arizona . In 2022, it was the length of the river through five states, from Colorado to California .

CHAPTER 57—TRAVEL, TRANSPORTATION, AND SUBSISTENCE

Subchapter i—travel and subsistence expenses; mileage allowances.

SUBCHAPTER II—TRAVEL AND TRANSPORTATION EXPENSES; NEW APPOINTEES, STUDENT TRAINEES, AND TRANSFERRED EMPLOYEES

Subchapter iii—transportation of remains, dependents, and effects, subchapter iv—miscellaneous provisions.

2010 —Pub. L. 111–292, §3(b), Dec. 9, 2010, 124 Stat. 3173, added item 5711.

Pub. L. 111–178, §2(c), June 9, 2010, 124 Stat. 1263, added item 5724d.

2009 —Pub. L. 111–117, div. B, title II, §219(b), Dec. 16, 2009, 123 Stat. 3142, added item 5761.

2008 —Pub. L. 110–181, div. A, title XI, §1104(b), Jan. 28, 2008, 122 Stat. 347, added item 5737a.

2006 —Pub. L. 109–163, div. A, title XI, §1121(b), Jan. 6, 2006, 119 Stat. 3452, added item 5760.

2004 —Pub. L. 108–447, div. B, title I, §113(b), Dec. 8, 2004, 118 Stat. 2869, added item 5759.

Pub. L. 108–411, title I, §101(a)(2), Oct. 30, 2004, 118 Stat. 2309, substituted “Retention bonuses” for “Retention allowances” in item 5754.

2002 —Pub. L. 107–273, div. A, title II, §207(a)(2), Nov. 2, 2002, 116 Stat. 1780, added item 5757 “Extended assignment incentive”.

2001 —Pub. L. 107–107, div. A, title XI, §1112(b), Dec. 28, 2001, 115 Stat. 1239, added item 5757 “Payment of expenses to obtain professional credentials”.

1998 —Pub. L. 105–264, §§4(b), 5(c), Oct. 19, 1998, 112 Stat. 2354, 2355, added items 5706c, 5710, and 5739.

1996 —Pub. L. 104–201, div. A, title XVI, §1605(a)(2), title XVII, §1723(c), Sept. 23, 1996, 110 Stat. 2736, 2759, added items 5736 to 5738 and 5756.

1994 —Pub. L. 103–337, div. A, title III, §345(a)(2), Oct. 5, 1994, 108 Stat. 2724, added item 5735.

1992 —Pub. L. 102–378, §2(46), Oct. 2, 1992, 106 Stat. 1353, struck out “; manpower shortage positions” after “trainees” in item 5723 and added item 5755.

1990 —Pub. L. 101–509, title V, §529 [title II, §§206(a)(2), 208(b)], Nov. 5, 1990, 104 Stat. 1427, 1457, 1460, added items 5706b, 5753, and 5754.

Pub. L. 101–391, §4(b), Sept. 25, 1990, 104 Stat. 750, added item 5707a.

1986 —Pub. L. 99–234, title I, §§103(b), 106(b), Jan. 2, 1986, 99 Stat. 1758, 1759, added items 5706a and 5734.

1983 —Pub. L. 98–151, §118(a)(7)(A)(ii), Nov. 14, 1983, 97 Stat. 979, added items 5724b and 5724c.

1978 —Pub. L. 95–454, title IV, §409(c), Oct. 13, 1978, 92 Stat. 1173, added item 5752.

1975 —Pub. L. 94–22, §7, May 19, 1975, 89 Stat. 86, inserted “and reports” after “Regulations” in item 5707.

1970 —Pub. L. 91–563, §4(b), Dec. 19, 1970, 84 Stat. 1477, added heading of Subchapter IV and item 5751.

Pub. L. 91–481, §1(2), Oct. 21, 1970, 84 Stat. 1081, added item 5709.

1967 —Pub. L. 90–206, title II, §222(c)(2), Dec. 16, 1967, 81 Stat. 641, added item 5733.

Pub. L. 90–83 §1(37)(B), Sept. 11, 1967, 81 Stat. 205, added item 5724a.

1  So in original. Two sections 5757 have been enacted.

§5701. Definitions

Except as otherwise provided in section 5707(d), 1 for the purpose of this subchapter—

(1) “agency” means—

(A) an Executive agency;

(B) a military department;

(C) an office, agency, or other establishment in the legislative branch;

(D) an office, agency, or other establishment in the judicial branch; and

(E) the government of the District of Columbia;

but does not include—

(i) a Government controlled corporation;

(ii) a Member of Congress; or

(iii) an office or committee of either House of Congress or of the two Houses;

(2) “employee” means an individual employed in or under an agency including an individual employed intermittently in the Government service as an expert or consultant and paid on a daily when-actually-employed basis and an individual serving without pay or at $1 a year;

(3) “subsistence” means lodging, meals, and other necessary expenses for the personal sustenance and comfort of the traveler;

(4) “per diem allowance” means a daily payment instead of actual expenses for subsistence and fees or tips to porters and stewards;

(5) “Government” means the Government of the United States and the government of the District of Columbia; and

(6) “continental United States” means the several States and the District of Columbia, but does not include Alaska or Hawaii.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 498; Pub. L. 94–22, §2(a), May 19, 1975, 89 Stat. 84; Pub. L. 99–234, title I, §101, Jan. 2, 1986, 99 Stat. 1756; Pub. L. 101–391, §5(a)(2), Sept. 25, 1990, 104 Stat. 751.)

In paragraph (1), the word “agency” is substituted for “departments and establishments”. The terms “Executive agency” and “military department” are substituted for “any executive department, independent commission, board, bureau, office, agency, or other establishment in the executive branch of the Government, including wholly owned Government corporations” in view of the definitions in sections 105 and 102. The exception of “a Government controlled corporation” is added in subparagraph (i) to preserve the application of this subchapter to “wholly owned Government corporations”.

Paragraph (2) is added for convenience and to eliminate the necessity of referring to “civilian officers and employees of the agencies” elsewhere in the text of the subchapter.

In paragraph (4), the words “for subsistence and fees or tips to porters and stewards” are added on authority of the words “in lieu of their actual expenses of subsistence and all fees or tips to porters and stewards” and “in lieu of subsistence” in former sections 836 and 73b–2, which are carried into sections 5702 and 5703, respectively.

Paragraph (5) is added for convenience and is based in part on former section 835(1)(A) and, insofar as concerns section 5703, on section 18 of the Act of Aug. 2, 1946, ch. 744, 60 Stat. 811.

Paragraph (6), insofar as concerns section 5703, is based in part on section 18 of the Act of Aug. 2, 1946, ch. 744, 60 Stat. 811.

The definition of “Member of Congress” in former section 835(4) is omitted as unnecessary in view of the definition of “Member of Congress” in section 2106.

Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.

References in Text

Section 5707(d) of this title, referred to in text, was repealed by Pub. L. 104–201, div. A, title XVI, §1614(a)(1), Sept. 23, 1996, 110 Stat. 2739.

1990 —Pub. L. 101–391 substituted “Except as otherwise provided in section 5707(d), for the purpose” for “For the purpose”.

1986 —Par. (4). Pub. L. 99–234 amended par. (4) generally, striking out “flat rate” before “payment”.

1975 —Par. (2). Pub. L. 94–22 redefined “employee” to include individuals employed intermittently as experts or consultants and paid on a daily when-actually-employed basis, and individuals serving without pay at $1 a year.

Effective Date of 1986 Amendment; Regulations

Section 301 of Pub. L. 99–234 provided that:

“(a) The Administrator of General Services shall promulgate regulations implementing the amendments made by sections 101, 102, 103, 104, and 106 of this Act [enacting sections 5706a and 5734 of this title and amending this section and sections 5702 and 5707 of this title] not later than 150 days after the date of enactment of this Act [Jan. 2, 1986]. The amendments made by title I of this Act [enacting sections 5706a and 5734 of this title and amending this section, sections 5702, 5707, and 5724a of this title, section 476 of Title 2, The Congress, section 2396 of Title 22, Foreign Relations and Intercourse, section 4941 of Title 26, Internal Revenue Code, section 456 of Title 28, Judiciary and Judicial Procedure, section 326 of Title 31, Money and Finance, and section 2477 of Title 42, The Public Health and Welfare] shall take effect on the effective date of such regulations, or 180 days after the date of enactment of this Act [Jan. 2, 1986], whichever occurs first.

“(b) The amendments made by section 201 of this Act [enacting section 420 of Title 41, Public Contracts] shall take effect 30 days after the effective date of the amendments made by title I.”

Short Title of 1998 Amendment

Pub. L. 105–264, §1, Oct. 19, 1998, 112 Stat. 2350, provided that: “This Act [enacting sections 5706c, 5710, and 5739 of this title, amending sections 5721 to 5724, 5724a, 5725, 5727 to 5729, 5731, and 5732 of this title, section 3413 of Title 12, Banks and Banking, and sections 3322, 3528, and 3726 of Title 31, Money and Finance, and enacting provisions set out as notes under this section, section 5706c of this title, and section 3322 of Title 31] may be cited as the ‘Travel and Transportation Reform Act of 1998’.”

Short Title of 1996 Amendment

Pub. L. 104–201, div. A, title XVII, §1701, Sept. 23, 1996, 110 Stat. 2752, provided that: “This title [enacting sections 5737, 5738, and 5756 of this title, amending sections 3375, 5722 to 5724c, 5726 to 5729, and 5731 of this title, section 1348 of Title 31, Money and Finance, section 707 of Title 38, Veterans’ Benefits, and sections 290aa and 299c–4 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under section 5722 of this title] may be cited as the ‘Federal Employee Travel Reform Act of 1996’.”

Short Title of 1986 Amendment

Section 1 of Pub. L. 99–234 provided that: “This Act [enacting sections 5706a and 5734 of this title and section 420 of Title 41, Public Contracts, amending this section, sections 5702, 5707, and 5724a of this title, section 476 of Title 2, The Congress, section 2396 of Title 22, Foreign Relations and Intercourse, section 4941 of Title 26, Internal Revenue Code, section 456 of Title 28, Judiciary and Judicial Procedure, section 326 of Title 31, Money and Finance, and section 2477 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under this section and section 420 of Title 41] may be cited as the ‘Federal Civilian Employee and Contractor Travel Expenses Act of 1985’.”

Short Title of 1975 Amendment

Section 1 of Pub. L. 94–22 provided: “That this Act [amending this section, sections 5702, 5703, 5704, 5705, and 5707 of this title, and section 68b of Title 2, The Congress, and enacting provisions set out as a note under section 5707 of this title] may be cited as the “Travel Expense Amendments Act of 1975’.”

eTravel Service

Pub. L. 108–447, div. G, title II, §209, Dec. 8, 2004, 118 Stat. 3193, provided that: “Notwithstanding any other provision of law, no entity within the legislative branch shall be required to use the eTravel Service established by the Administrator of General Services for official travel by officers or employees of the entity during fiscal year 2005 or any succeeding fiscal year.”

Creditworthiness of Individuals To Be Issued Government Charge Cards

Pub. L. 112–74, div. C, title VII, §736, Dec. 23, 2011, 125 Stat. 937, provided that: “Each executive department and agency shall evaluate the creditworthiness of an individual before issuing the individual a government travel charge card. Such evaluations for individually billed travel charge cards shall include an assessment of the individual's consumer report from a consumer reporting agency as those terms are defined in section 603 of the Fair Credit Reporting Act (Public Law 91–508 [Pub. L. 90–321]) [15 U.S.C. 1681a]: Provided , That the department or agency may not issue a government travel charge card to an individual that either lacks a credit history or is found to have an unsatisfactory credit history as a result of this evaluation: Provided further , That this restriction shall not preclude issuance of a restricted-use charge, debit, or stored value card made in accordance with agency procedures to: (1) an individual with an unsatisfactory credit history where such card is used to pay travel expenses and the agency determines there is no suitable alternative payment mechanism available before issuing the card; or (2) an individual who lacks a credit history. Each executive department and agency shall establish guidelines and procedures for disciplinary actions to be taken against agency personnel for improper, fraudulent, or abusive use of government charge cards, which shall include appropriate disciplinary actions for use of charge cards for purposes, and at establishments, that are inconsistent with the official business of the Department or agency or with applicable standards of conduct.”

Similar provisions were contained in the following prior appropriations acts:

Pub. L. 111–117, div. C, title VII, §738, Dec. 16, 2009, 123 Stat. 3214.

Pub. L. 111–8, div. D, title VII, §741, Mar. 11, 2009, 123 Stat. 691.

Pub. L. 110–161, div. D, title VII, §743, Dec. 26, 2007, 121 Stat. 2032.

Pub. L. 109–115, div. A, title VIII, §846, Nov. 30, 2005, 119 Stat. 2507.

Pub. L. 108–447, div. H, title VI, §639, Dec. 8, 2004, 118 Stat. 3281.

Pub. L. 108–199, div. F, title VI, §638, Jan. 23, 2004, 118 Stat. 358.

Requiring Use of Travel Charge Card

Pub. L. 105–264, §2, Oct. 19, 1998, 112 Stat. 2350, provided that:

“(a) In General .—Under regulations issued by the Administrator of General Services after consultation with the Secretary of the Treasury, the Administrator shall require that Federal employees use the travel charge card established pursuant to the United States Travel and Transportation Payment and Expense Control System, or any Federal contractor-issued travel charge card, for all payments of expenses of official Government travel. The Administrator shall exempt any payment, person, type or class of payments, or type or class of personnel from any requirement established under the preceding sentence in any case in which—

“(1) it is in the best interest of the United States to do so;

“(2) payment through a travel charge card is impractical or imposes unreasonable burdens or costs on Federal employees or Federal agencies; or

“(3) the Secretary of Defense or the Secretary of Transportation (with respect to the Coast Guard) requests an exemption with respect to the members of the uniformed services.

“(b) Agency Exemption .—The head of a Federal agency or the designee of such head may exempt any payment, person, type or class of payments, or type or class of agency personnel from subsection (a) if the agency head or the designee determines the exemption to be necessary in the interest of the agency. Not later than 30 days after granting such an exemption, the head of such agency or the designee shall notify the Administrator of General Services in writing of such exemption stating the reasons for the exemption.

“(c) Limitation on Restriction on Disclosure.—

“(1) In general .—[Amended section 3413 of Title 12, Banks and Banking.]

“(2) Effective date .—The amendment made by paragraph (1) is effective as of October 1, 1983, and applies to any records created pursuant to the United States Travel and Transportation Payment and Expense Control System or any Federal contractor-issued travel charge card issued for official Government travel.

“(d) Collection of Amounts Owed.—

“(1) In general .—Under regulations issued by the Administrator of General Services and upon written request of a Federal contractor, the head of any Federal agency or a disbursing official of the United States may, on behalf of the contractor, collect by deduction from the amount of pay owed to an employee of the agency any amount of funds the employee owes to the contractor as a result of delinquencies not disputed by the employee on a travel charge card issued for payment of expenses incurred in connection with official Government travel. The amount deducted from the pay owed to an employee with respect to a pay period may not exceed 15 percent of the disposable pay of the employee for that pay period, except that a greater percentage may be deducted upon the written consent of the employee.

“(2) Due process protections .—Collection under this subsection shall be carried out in accordance with procedures substantially equivalent to the procedures required under section 3716(a) of title 31, United States Code.

“(3) Definitions .—For the purpose of this subsection:

“(A) Agency .—The term ‘agency’ has the meaning that term has under section 101 of title 31, United States Code.

“(B) Employee .—The term ‘employee’ means an individual employed in or under an agency, including a member of any of the uniformed services. For purposes of this subsection, a member of one of the uniformed services is an employee of that uniformed service.

“(C) Member; uniformed service .—Each of the terms ‘member’ and ‘uniformed service’ has the meaning that term has in section 101 of title 37, United States Code.

“(e) Regulations .—Within 270 days after the date of the enactment of this Act [Oct. 19, 1998], the Administrator of General Services shall promulgate regulations implementing this section, that—

“(1) make the use of the travel charge card established pursuant to the United States Travel and Transportation System and Expense Control System, or any Federal contractor-issued travel charge card, mandatory for all payments of expenses of official Government travel pursuant to this section;

“(2) specify the procedures for effecting under subsection (d) a deduction from pay owed to an employee, and ensure that the due process protections provided to employees under such procedures are no less than the protections provided to employees pursuant to section 3716 of title 31, United States Code;

“(3) provide that any deduction under subsection (d) from pay owed to an employee may occur only after reimbursement of the employee for the expenses of Government travel with respect to which the deduction is made; and

“(4) require agencies to promptly reimburse employees for expenses charged on a travel charge card pursuant to this section, and by no later than 30 days after the submission of a claim for reimbursement.

“(f) Reports.—

“(1) In general .—The Administrator of General Services shall submit 2 reports to the Congress on agency compliance with this section and regulations that have been issued under this section.

“(2) Timing .—The first report under this subsection shall be submitted before the end of the 180-day period beginning on the date of the enactment of this Act [Oct. 19, 1998], and the second report shall be submitted after that period and before the end of the 540-day period beginning on that date of enactment.

“(3) Preparation .—Each report shall be based on a sampling survey of agencies that expended more than $5,000,000 during the previous fiscal year on travel and transportation payments, including payments for employee relocation. The head of an agency shall provide to the Administrator the necessary information in a format prescribed by the Administrator and approved by the Director of the Office of Management and Budget.

“(g) Reimbursement of Travel Expenses .—In accordance with regulations prescribed by the Administrator of General Services, the head of an agency shall ensure that the agency reimburses an employee who submits a proper voucher for allowable travel expenses in accordance with applicable travel regulations within 30 days after submission of the voucher. If an agency fails to reimburse an employee who has submitted a proper voucher within 30 days after submission of the voucher, the agency shall pay the employee a late payment fee as prescribed by the Administrator.”

[For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.]

1  See References in Text note below.

§5702. Per diem; employees traveling on official business

(a)(1) Under regulations prescribed pursuant to section 5707 of this title, an employee, when traveling on official business away from the employee's designated post of duty, or away from the employee's home or regular place of business (if the employee is described in section 5703 of this title), is entitled to any one of the following:

(A) a per diem allowance at a rate not to exceed that established by the Administrator of General Services for travel within the continental United States, and by the President or his designee for travel outside the continental United States;

(B) reimbursement for the actual and necessary expenses of official travel not to exceed an amount established by the Administrator for travel within the continental United States or an amount established by the President or his designee for travel outside the continental United States; or

(C) a combination of payments described in subparagraphs (A) and (B) of this paragraph.

(2) Any per diem allowance or maximum amount of reimbursement shall be established, to the extent feasible, by locality.

(3) For travel consuming less than a full day, the payment prescribed by regulation shall be allocated in such manner as the Administrator may prescribe.

(b)(1) Under regulations prescribed pursuant to section 5707 of this title, an employee who is described in subsection (a) of this section and who abandons the travel assignment prior to its completion—

(A) because of an incapacitating illness or injury which is not due to the employee's own misconduct is entitled to reimbursement for expenses of transportation to the employee's designated post of duty, or home or regular place of business, as the case may be, and to payments pursuant to subsection (a) of this section until that location is reached; or

(B) because of a personal emergency situation (such as serious illness, injury, or death of a member of the employee's family, or an emergency situation such as fire, flood, or act of God), may be allowed, with the approval of an appropriate official of the agency concerned, reimbursement for expenses of transportation to the employee's designated post of duty, or home or regular place of business, as the case may be, and payments pursuant to subsection (a) of this section until that location is reached.

(2)(A) Under regulations prescribed pursuant to section 5707 of this title, an employee who is described in subsection (a) of this section and who, with the approval of an appropriate official of the agency concerned, interrupts the travel assignment prior to its completion for a reason specified in subparagraph (A) or (B) of paragraph (1) of this subsection, may be allowed (subject to the limitation provided in subparagraph (B) of this paragraph)—

(i) reimbursement for expenses of transportation to the location where necessary medical services are provided or the emergency situation exists,

(ii) payments pursuant to subsection (a) of this section until that location is reached, and

(iii) such reimbursement and payments for return to such assignment.

(B) The reimbursement which an employee may be allowed pursuant to subparagraph (A) of this paragraph shall be the employee's actual costs of transportation to the location where necessary medical services are provided or the emergency exists, and return to assignment from such location, less the costs of transportation which the employee would have incurred had such travel begun and ended at the employee's designated post of duty, or home or regular place of business, as the case may be. The payments which an employee may be allowed pursuant to subparagraph (A) of this paragraph shall be based on the additional time (if any) which was required for the employee's transportation as a consequence of the transportation's having begun and ended at a location on the travel assignment (rather than at the employee's designated post of duty, or home or regular place of business, as the case may be).

(3) Subject to the limitations contained in regulations prescribed pursuant to section 5707 of this title, an employee who is described in subsection (a) of this section and who interrupts the travel assignment prior to its completion because of an incapacitating illness or injury which is not due to the employee's own misconduct is entitled to payments pursuant to subsection (a) of this section at the location where the interruption occurred.

(c) This section does not apply to a justice or judge, except to the extent provided by section 456 of title 28.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 498; Pub. L. 91–114, §1, Nov. 10, 1969, 83 Stat. 190; Pub. L. 94–22, §3, May 19, 1975, 89 Stat. 84; Pub. L. 96–54, §2(a)(36), Aug. 14, 1979, 93 Stat. 383; Pub. L. 96–346, §1, Sept. 10, 1980, 94 Stat. 1148; Pub. L. 99–234, title I, §102, Jan. 2, 1986, 99 Stat. 1756; Pub. L. 102–378, §2(47), Oct. 2, 1992, 106 Stat. 1353.)

In subsection (a), the term “employee” is substituted for “civilian officers and employees of the departments and establishments” in view of the definition of “employee” in sections 5701 and 2105. The words “in lieu of their actual expenses for subsistence and all fees or tips to porters and stewards” are omitted as unnecessary in view of the definition of “per diem allowance” in section 5701(4).

In subsection (b), the words “Under regulations prescribed under section 5707 of this title” are substituted for “in accordance with regulations promulgated and approved under sections 835–842 of this title”.

In subsection (c), the words “Under regulations prescribed under section 5707 of this title” are substituted for “in accordance with regulations promulgated by the Director, Bureau of the Budget, pursuant to section 840 of this title.”

1992 —Pub. L. 102–378 substituted “employees” for “employee” in section catchline.

1986 —Subsec. (a). Pub. L. 99–234, §102(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Under regulations prescribed under section 5707 of this title, an employee while traveling on official business away from his designated post of duty, or in the case of an individual described under section 5703 of this title, his home or regular place of business, is entitled to (1) a per diem allowance for travel inside the continental United States at a rate not to exceed $50, and (2) a per diem allowance for travel outside the continental United States, that may not exceed the rate established by the President, or his designee, for each locality where travel is to be performed. For travel consuming less than a full day, such rate may be allocated proportionately.”

Subsec. (b). Pub. L. 99–234, §102(a), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “Under regulations prescribed under section 5707 of this title, an employee who, while traveling on official business away from his designated post of duty or, in the case of an individual described under section 5703 of this title, his home or regular place of business, becomes incapacitated by illness or injury not due to his own misconduct, is entitled to the per diem allowance and appropriate transportation expenses to his designated post of duty, or home or regular place of business, as the case may be.”

Subsec. (c). Pub. L. 99–234, §102, redesignated subsec. (e) as (c) and struck out former subsec. (c) which read as follows: “Under regulations prescribed under section 5707 of this title, the Administrator of General Services, or his designee, may prescribe conditions under which an employee may be reimbursed for the actual and necessary expenses of official travel when the maximum per diem allowance would be less than these expenses, except that such reimbursement shall not exceed $75 for each day in a travel status within the continental United States when the per diem otherwise allowable is determined to be inadequate (1) due to the unusual circumstances of the travel assignment, or (2) for travel to high rate geographical areas designated as such in regulations prescribed under section 5707 of this title.”

Subsec. (d). Pub. L. 99–234, §102(a), struck out subsec. (d) which read as follows: “Under regulations prescribed under section 5707 of this title, for travel outside the continental United States, the Administrator of General Services or his designee, may prescribe conditions under which an employee may be reimbursed for the actual and necessary expenses of official travel when the per diem allowance would be less than these expenses, except that such reimbursement shall not exceed $33 for each day in a travel status outside the continental United States plus the locality per diem rate prescribed for such travel.”

Subsec. (e). Pub. L. 99–234, §102(b), redesignated subsec. (e) as (c).

1980 —Subsec. (a). Pub. L. 96–346, §1(1), increased to $50 from $35 the maximum per diem allowance for travel inside the continental United States.

Subsec. (c). Pub. L. 96–346, §1(2), increased to $75 from $50 the maximum reimbursement for actual and necessary expenses for travel within the continental United States.

Subsec. (d). Pub. L. 96–346, §1(3), increased to $33 from $21 the maximum reimbursement for travel outside the continental United States.

1979 —Subsec. (c). Pub. L. 96–54 substituted “(1)” for “(A)” and “(2)” for “(B)”.

1975 —Subsec. (a). Pub. L. 94–22 substituted provision relating to determination of per diem allowance under regulations prescribed under section 5707 for provision allowing for such determination by agency concerned, inserted provisions relating to an individual described under section 5703 and to proportionate allocation of rates for travel consuming less than a full day, struck out provision relating to Director of Bureau of Budget or another officer of Government of the United States as persons who may be designees, and raised maximum allowance from $25 to $35.

Subsec. (b). Pub. L. 94–22 inserted provision relating to an individual described under section 5703, inserted “appropriate” before “transportation”, and “or home or regular place of business, as the case may be.” after “expenses to his designated post of duty”.

Subsec. (c). Pub. L. 94–22 substituted the Administrator of General Services, or his designee, for the head of the agency concerned, as the party who may prescribe conditions for reimbursement for actual and necessary expenses, raised from $40 to $50 the maximum reimbursement for travel within the continental United States when the rate otherwise allowable is inadequate due to unusual circumstances or due to travel to areas designated as high rate areas, and struck out a provision, now covered by subsec. (d), for a maximum allowance per day for travel outside the continental United States.

Subsecs. (d), (e). Pub. L. 94–22 transferred from subsec. (c) to (d) provisions for reimbursement for actual and necessary expenses for travel outside the continental United States and raised from $18 to $21 the maximum reimbursement for such expenses, and redesignated former subsec. (d) as (e).

1969 —Subsec. (a). Pub. L. 91–114 increased the per diem allowance for travel inside the continental United States from not to exceed the rate of $16 to not to exceed the rate of $25.

Subsec. (c). Pub. L. 91–114 in cl. (1) increased the amount authorized to be named in the travel authorization for each day in a travel status inside the continental United States from not to exceed $30 to not to exceed $40, and in cl. (2) increased the amount authorized to be named in the travel authorization for each day in a travel status outside the continental United States from not to exceed the maximum per diem allowance plus $10 to not to exceed the maximum per diem allowance plus $18.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–234 effective (1) on effective date of regulations to be promulgated not later than 150 days after Jan. 2, 1986, or (2) 180 days after Jan. 2, 1986, whichever occurs first, see section 301(a) of Pub. L. 99–234, set out as a note under section 5701 of this title.

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–54 effective July 12, 1979, see section 2(b) of Pub. L. 96–54, set out as a note under section 305 of this title.

Delegation of Functions

Authority of President under subsec. (a) of this section to establish maximum rates of per diem allowances to extent that such authority pertains to travel status of employees while enroute to, from, or between localities situated outside 48 contiguous States of United States and District of Columbia delegated to Administrator of General Services, see section 1(2) of Ex. Ord. No. 11609, July 22, 1971, 36 F.R. 13747, set out as a note under section 301 of Title 3, The President.

Authority of President under subsec. (a) of this section to establish maximum rates of per diem allowances and reimbursements for actual and necessary expenses of official travel for employees of Government to extent that such authority pertains to travel status in localities in Alaska, Hawaii, the Commonwealth of Puerto Rico, and possessions of United States delegated to Secretary of Defense, see section 1(h) of Ex. Ord. No. 10621, set out as a note under section 301 of Title 3.

Retention of Travel Promotional Items

Pub. L. 107–107, div. A, title XI, §1116, Dec. 28, 2001, 115 Stat. 1241, provided that:

“(a) Definition .—In this section, the term ‘agency’ has the meaning given that term under section 5701 of title 5, United States Code.

“(b) Retention of Travel Promotional Items .—To the extent provided under subsection (c), a Federal employee, member of the Foreign Service, member of a uniformed service, any family member or dependent of such an employee or member, or other individual who receives a promotional item (including frequent flyer miles, upgrade, or access to carrier clubs or facilities) as a result of using travel or transportation services obtained at Federal Government expense or accepted under section 1353 of title 31, United States Code, may retain the promotional item for personal use if the promotional item is obtained under the same terms as those offered to the general public and at no additional cost to the Federal Government.

“(c) Limitation .—Subsection (b)—

“(1) applies only to travel that—

“(A) is at the expense of an agency; or

“(B) is accepted by an agency under section 1353 of title 31, United States Code; and

“(2) does not apply to travel by any officer, employee, or other official of the Government who is not in or under any agency.

“(d) Regulatory Authority .—Any agency with authority to prescribe regulations governing the acquisition, acceptance, use, or disposal of any travel or transportation services obtained at Government expense or accepted under section 1353 of title 31, United States Code, may prescribe regulations to carry out subsection (b) with respect to those travel or transportation services.

“(e) Repeal of Superseded Law .—[Repealed section 6008 of Pub. L. 103–355, formerly set out as a note below.]

“(f) Applicability .—This section shall apply with respect to promotional items received before, on, or after the date of enactment of this Act [Dec. 28, 2001].”

Cost Savings for Official Travel

Pub. L. 103–355, title VI, §6008, Oct. 13, 1994, 108 Stat. 3367, related to maximizing practicable cost savings for official travel through use of frequent traveler programs, prior to repeal by Pub. L. 107–107, div. A, title XI, §1116(e), Dec. 28, 2001, 115 Stat. 1241.

Reports to Congress of Per Diem and Mileage Allowance Payments for Fiscal Years 1979 Through 1981; Rules and Regulations

Section 3 of Pub. L. 96–346, for fiscal years 1979 to 1981, directed the Administrator of General Services to collect by fiscal year information with respect to agencies spending more than $5,000,000 annually on transportation of people, identifying general causes and purposes of travel and estimates of total payments, average cost and duration of trip, and identifying by specific agency of travel practices which appear to be inefficient and recommendations to Congress on the applicability of alternatives to travel as well as other techniques to improve use of travel in carrying out program objectives relating travel to mission.

Ex. Ord. No. 12561. Delegation of Functions Relating to Travel Outside Continental United States

Ex. Ord. No. 12561, July 1, 1986, 51 F.R. 24299, provided:

By the authority vested in me as President by the Constitution and laws of the United States of America, including Section 102(a) of the Federal Civilian Employee and Contractor Travel Expenses Act of 1985 (Public Law 99–234) (“the Act”) [amending this section] and Section 301 of Title 3 of the United States Code, it is ordered as follows:

Section 1. Section 1 of Executive Order No. 10621 of July 1, 1955, as amended [3 U.S.C. 301 note], is further amended by redesignating the current subsection (i) as subsection (g); by revoking the current subsection ( o ); and by adding the following new subsection (h):

“(h) The authority vested in the President by Section 102(a) of the Federal Civilian Employee and Contractor Travel Expenses Act of 1985, 5 U.S.C. 5702(a), to establish maximum rates of per diem allowances and reimbursements for the actual and necessary expenses of official travel for employees of the Government to the extent that such authority pertains to travel status in localities in Alaska, Hawaii, the Commonwealth of Puerto Rico, and possessions of the United States.”

Sec . 2. There is hereby delegated to the Secretary of State the authority vested in the President by Section 102(a) of the Act (5 U.S.C. 5702(a)) to establish maximum rates of per diem allowances and reimbursements for the actual and necessary expenses of official travel for employees of the Government to the extent that such authority pertains to travel status in localities (including the Trust Territories of the Pacific Islands) in any area situated outside the United States, the Commonwealth of Puerto Rico, and possessions of the United States.

Sec . 3. Executive Order No. 11294 of August 4, 1966, is revoked.

Ronald Reagan.      

§5703. Per diem, travel, and transportation expenses; experts and consultants; individuals serving without pay

An employee serving intermittently in the Government service as an expert or consultant and paid on a daily when-actually-employed basis, or serving without pay or at $1 a year, may be allowed travel or transportation expenses, under this subchapter, while away from his home or regular place of business and at the place of employment or service.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 499; Pub. L. 91–114, §2, Nov. 10, 1969, 83 Stat. 190; Pub. L. 94–22, §4, May 19, 1975, 89 Stat. 85.)

Subsection (a) is added on authority of section 18 of the Act of Aug. 2, 1946, ch. 744, 60 Stat. 811.

In subsection (b), the words “in lieu of subsistence” are omitted as unnecessary in view of the definition of “per diem allowance” in section 5701(4). The words “this subchapter” are substituted for “the Standardized Government Travel Regulations, Subsistence Expense Act of 1926, as amended (5 U.S.C. 821–833) and the Act of February 14, 1931, as amended by this Act” as the Subsistence Expense Act of 1926 and the Act of February 14, 1931, were repealed by section 9(a) of the Travel Expense Act of 1949, 63 Stat. 167, part of which appeared in former section 842 and is carried into section 5708, and as the authority for the Standardized Government Travel Regulations in former section 840 is carried into section 5707.

In subsection (c), the words “this subchapter” are substituted for “said regulations and said Act of February 14, 1931, as so amended” as the Act of February 14, 1931, was repealed by section 9(a) of the Travel Expense Act of 1949, 63 Stat. 167, part of which appeared in former section 842 and is carried into section 5708, and as the authority for the Standardized Government Travel Regulations in former section 840 is carried into section 5707. The words “in lieu of subsistence” are omitted as unnecessary in view of the definition of “per diem allowance” in section 5701(4).

In subsection (d), the words “Under regulations prescribed under section 5707 of this title” are substituted for “in accordance with regulations promulgated by the Director, Bureau of the Budget, pursuant to section 840 of this title”.

1975 —Pub. L. 94–22 struck out separate provisions for per diem allowances of employees serving as experts, consultants, or serving without pay or at $1 a year.

1969 —Subsec. (c)(1). Pub. L. 91–114 increased the per diem allowance for travel inside continental United States from not to exceed the rate of $16 to not to exceed the rate of $25.

Subsec. (d). Pub. L. 91–114 in cl. (1) increased amount authorized to be named in travel authorization for each day in a travel status inside continental United States from not to exceed $30 to not to exceed $40, and in cl. (2) increased amount authorized to be named in travel authorization for each day in a travel status outside continental United States from not to exceed maximum per diem allowance plus $10 to not to exceed the maximum per diem allowance plus $18.

§5704. Mileage and related allowances

(a)(1) Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to a rate per mile established by the Administrator of General Services, instead of the actual expenses of transportation, for the use of a privately owned automobile when that mode of transportation is authorized or approved as more advantageous to the Government. In any year in which the Internal Revenue Service establishes a single standard mileage rate for optional use by taxpayers in computing the deductible costs of operating their automobiles for business purposes, the rate per mile established by the Administrator shall not exceed the single standard mileage rate established by the Internal Revenue Service.

(2) Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to a rate per mile established by the Administrator of General Services, instead of the actual expenses of transportation, for the use of a privately owned airplane or a privately owned motorcycle when that mode of transportation is authorized or approved as more advantageous to the Government.

(b) A determination that travel by a privately owned vehicle is more advantageous to the Government is not required under subsection (a) of this section when payment on a mileage basis is limited to the cost of travel by common carrier including per diem.

(c) Notwithstanding the provisions of subsections (a) and (b) of this section, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle.

(d) In addition to the rate per mile authorized under subsection (a) of this section, the employee may be reimbursed for—

(1) parking fees;

(2) ferry fees;

(3) bridge, road, and tunnel costs; and

(4) airplane landing and tie-down fees.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 499; Pub. L. 94–22, §5, May 19, 1975, 89 Stat. 85; Pub. L. 96–346, §2, Sept. 10, 1980, 94 Stat. 1148; Pub. L. 103–329, title VI, §634(a), Sept. 30, 1994, 108 Stat. 2428.)

The word “employee” is substituted for “Civilian officers and employees of departments and establishments” in view of the definition of “employee” in sections 5701 and 2105.

In subsection (a), the words “Under regulations prescribed under section 5707 of this title” are substituted for “under regulations prescribed by the Director of the Bureau of the Budget”.

1994 —Pub. L. 103–329 amended text generally. Prior to amendment, text read as follows:

“(a) Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to not in excess of—

“(1) 20 cents a mile for the use of a privately owned motorcycle;

“(2) 25 cents a mile for the use of a privately owned automobile; or

“(3) 45 cents a mile for the use of a privately owned airplane;

instead of actual expenses of transportation when that mode of transportation is authorized or approved as more advantageous to the Government. A determination of such advantage is not required when payment on a mileage basis is limited to the cost of travel by common carrier including per diem. Notwithstanding the preceding provisions of this subsection, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle.

“(b) In addition to the mileage allowance authorized under subsection (a) of this section, the employee may be reimbursed for—

“(1) parking fees;

“(2) ferry fees;

“(3) bridge, road, and tunnel costs; and

“(4) airplane landing and tie-down fees.”

1980 —Subsec. (a)(1). Pub. L. 96–346, §2(1), substituted “20 cents” for “11 cents”.

Subsec. (a)(2). Pub. L. 96–346, §2(2), substituted “25 cents” for “20 cents”.

Subsec. (a)(3). Pub. L. 96–346, §2(3), substituted “45 cents” for “24 cents”.

1975 —Subsec. (a). Pub. L. 94–22 struck out “or other individual performing services for the Government” after “employee”, substituted “for the Government” for “inside or outside his designated post of duty or place of service”, increased from 8 to 11 cents the allowance for use of a motorcycle, from 12 to 20 cents the allowance for use of an automobile, and from 12 to 24 cents the allowance for use of an airplane, and inserted provision relating to the limitation of an allowance to the cost of travel by Government vehicle when an employee chooses a privately owned vehicle in lieu of a Government vehicle.

Subsec. (b). Pub. L. 94–22 inserted “authorized” after “allowance”, struck out “or other individual performing service for the Government” after “employee”, and provided for reimbursement of airplane landing and tie-down fee.

§5705. Advancements and deductions

An agency may advance, through the proper disbursing official, to an employee entitled to per diem or mileage allowances under this subchapter, a sum considered advisable with regard to the character and probable duration of the travel to be performed. A sum advanced and not used for allowable travel expenses is recoverable from the employee or his estate by—

(1) setoff against accrued pay, retirement credit, or other amount due the employee;

(2) deduction from an amount due from the United States; and

(3) such other method as is provided by law.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500; Pub. L. 94–22, §2(b), May 19, 1975, 89 Stat. 84.)

The words “disbursing official” are substituted for “disbursing officer” because of the definition of “officer” in section 2104 which excludes a member of a uniformed service. Application to section 5703 is based on former section 73b–2, which is carried into section 5703.

1975 —Pub. L. 94–22 struck out “or individual” after “employee” wherever appearing.

§5706. Allowable travel expenses

Except as otherwise permitted by this subchapter or by statutes relating to members of the uniformed services, only actual and necessary travel expenses may be allowed to an individual holding employment or appointment under the United States.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500.)

The words “members of the uniformed services” are substituted for “military personnel”.

§5706a. Subsistence and travel expenses for threatened law enforcement personnel

(a) Under regulations prescribed pursuant to section 5707 of this title, when the life of an employee who serves in a law enforcement, investigative, or similar capacity, or members of such employee's immediate family, is threatened as a result of the employee's assigned duties, the head of the agency concerned may approve appropriate subsistence payments for the employee or members of the employee's family (or both) while occupying temporary living accommodations at or away from the employee's designated post of duty.

(b) When a situation described in subsection (a) of this section requires the employee or members of the employee's family (or both) to be temporarily relocated away from the employee's designated post of duty, the head of the agency concerned may approve transportation expenses to and from such alternate location.

(Added Pub. L. 99–234, title I, §103(a), Jan. 2, 1986, 99 Stat. 1757.)

Effective Date

Section effective (1) on effective date of regulations to be promulgated not later than 150 days after Jan. 2, 1986, or (2) 180 days after Jan. 2, 1986, whichever occurs first, see section 301(a) of Pub. L. 99–234, set out as an Effective Date of 1986 Amendment note under section 5701 of this title.

§5706b. Interview expenses

An individual being considered for employment by an agency may be paid travel or transportation expenses under this subchapter for travel to and from pre-employment interviews determined necessary by the agency.

(Added Pub. L. 101–509, title V, §529 [title II, §206(a)(1)], Nov. 5, 1990, 104 Stat. 1427, 1457.)

Section effective on such date as the President shall determine, but not earlier than 90 days, and not later than 180 days, after Nov. 5, 1990, see section 529 [title III, §305] of Pub. L. 101–509, set out as an Effective Date of 1990 Amendment note under section 5301 of this title.

§5706c. Reimbursement for taxes incurred on money received for travel expenses

(a) Under regulations prescribed pursuant to section 5707 of this title, the head of an agency or department, or his or her designee, may use appropriations or other funds available to the agency for administrative expenses, for the reimbursement of Federal, State, and local income taxes incurred by an employee of the agency or by an employee and such employee's spouse (if filing jointly), for any travel or transportation reimbursement made to an employee for which reimbursement or an allowance is provided.

(b) Reimbursements under this section shall include an amount equal to all income taxes for which the employee and spouse, as the case may be, would be liable due to the reimbursement for the taxes referred to in subsection (a). In addition, reimbursements under this section shall include penalties and interest, for the tax years 1993 and 1994 only, as a result of agencies failing to withhold the appropriate amounts for tax liabilities of employees affected by the change in the deductibility of travel expenses made by Public Law 102–486.

(Added Pub. L. 105–264, §4(a), Oct. 19, 1998, 112 Stat. 2354.)

Public Law 102–486, referred to in subsec. (b), is Pub. L. 102–486, Oct. 24, 1992, 106 Stat. 2776, known as the Energy Policy Act of 1992. For complete classification of this Act to the Code, see Short Title note set out under section 13201 of Title 42, The Public Health and Welfare, and Tables.

Pub. L. 105–264, §4(c), Oct. 19, 1998, 112 Stat. 2354, provided that: “This section [enacting this section] shall be effective as of January 1, 1993.”

§5707. Regulations and reports

(a)(1) The Administrator of General Services shall prescribe regulations necessary for the administration of this subchapter, except that the Director of the Administrative Office of the United States Courts shall prescribe such regulations with respect to official travel by employees of the judicial branch of the Government.

(2) Regulations promulgated to implement section 5702 or 5706a of this title shall be transmitted to the appropriate committees of the Congress and shall not take effect until 30 days after such transmittal.

(b) The Administrator of General Services shall prescribe the mileage reimbursement rates for use on official business of privately owned airplanes, privately owned automobiles, and privately owned motorcycles while engaged on official business as provided for in section 5704 of this title as follows:

(1)(A) The Administrator of General Services, in consultation with the Secretary of Transportation, the Secretary of Defense, and representatives of organizations of employees of the Government, shall conduct periodic investigations of the cost of travel and the operation of privately owned vehicles to employees while engaged on official business, and shall report the results of such investigations to Congress at least once a year.

(B) In conducting the periodic investigations, the Administrator shall review and analyze among other factors—

(i) depreciation of original vehicle cost;

(ii) gasoline and oil (excluding taxes);

(iii) maintenance, accessories, parts, and tires;

(iv) insurance; and

(v) State and Federal taxes.

(2)(A) The Administrator shall issue regulations under this section which—

(i) shall prescribe a mileage reimbursement rate which reflects the current costs as determined by the Administrator of operating privately owned automobiles, and which shall not exceed, as provided in section 5704(a)(1) of this title, the single standard mileage rate established by the Internal Revenue Service, and

(ii) shall prescribe mileage reimbursement rates which reflect the current costs as determined by the Administrator of operating privately owned airplanes and motorcycles.

(B) At least once each year after the issuance of the regulations described in subparagraph (A) of this paragraph, the Administrator shall determine, based upon the results of the cost investigation, specific figures, each rounded to the nearest half cent, of the average, actual cost per mile during the period for the use of a privately owned airplane, automobile, and motorcycle.

(C) The Administrator shall report the specific figures to Congress not later than five working days after the Administrator makes the cost determination. Each such report shall be printed in the Federal Register.

(D) The mileage reimbursement rates contained in the regulations prescribed under this section shall be adjusted within thirty days following the submission of the report under subparagraph (C) of this paragraph.

(c) The Administrator of General Services shall periodically, but at least every 2 years, submit to the Director of the Office of Management and Budget an analysis of estimated total agency payments for such items as travel and transportation of people, average costs and duration of trips, and purposes of official travel; and of estimated total agency payments for employee relocation. This analysis shall be based on a sampling survey of agencies each of which spent more than $5,000,000 during the previous fiscal year on travel and transportation payments, including payments for employee relocation. Agencies shall provide to the Administrator the necessary information in a format prescribed by the Administrator and approved by the Director.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500; Pub. L. 94–22, §6(a), May 19, 1975, 89 Stat. 85; Pub. L. 99–234, title I, §104, Jan. 2, 1986, 99 Stat. 1758; Pub. L. 101–391, §5(a)(1), Sept. 25, 1990, 104 Stat. 750; Pub. L. 103–329, title VI, §634(b), (c), Sept. 30, 1994, 108 Stat. 2429, 2430; Pub. L. 104–201, div. A, title XVI, §1614(a)(1), Sept. 23, 1996, 110 Stat. 2739; Pub. L. 104–316, title I, §103(e), Oct. 19, 1996, 110 Stat. 3829.)

The first sentence is based in part on former sections 73b–2, 836, and 837, which are carried into this subchapter. Application of the second sentence to section 5703, and the third sentence, are based on former section 73b–2, which is carried into section 5703.

1996 —Subsec. (b)(1)(A). Pub. L. 104–316 struck out “the Comptroller General of the United States,” after “in consultation with”.

Subsec. (d). Pub. L. 104–201 struck out subsec. (d) which provided that agencies ensure that their approved accommodation percentages be not less than specified percentages for fiscal years beginning 4 and 5 years after Sept. 25, 1990, and that their percentages be not less than 90 percent for fiscal years beginning 6 years after Sept. 25, 1990, and thereafter.

1994 —Subsec. (b). Pub. L. 103–329, §634(b), amended subsec. (b) generally, revising and restructuring text.

Subsec. (c). Pub. L. 103–329, §634(c), redesignated par. (1) as entire subsec. and struck out par. (2) which read as follows: “The requirements of paragraph (1) of this subsection shall expire upon the Administrator's submission of the analysis that includes the fiscal year that ends September 30, 1991.”

1990 —Subsec. (d). Pub. L. 101–391 added subsec. (d).

1986 —Subsec. (a). Pub. L. 99–234 designated existing provisions as par. (1) and added par. (2).

Subsec. (c). Pub. L. 99–234 added subsec. (c).

1975 —Pub. L. 94–22 inserted “and reports” in section catchline, designated existing provisions as subsec. (a), substituted “Administrator of General Services” for “Director of the Bureau of the Budget”, struck out provision for fixing, payment, advancement and recovery of travel allowances and expenses in accordance with the regulations and provision for the non-applicability of this section to per diem allowances under section 5703(c), and inserted provision for regulations for travel by employees of the judicial branch of the Government by the Director of the Administrative Office of the United States Courts, and added subsec. (b).

Regulations; Time for Issuance

Section 6(b) of Pub. L. 94–22 provided that regulations required under the first sentence of subsec. (b)(2) of this section, as amended by subsec. (a) of section 6 of Pub. L. 94–22, were to be issued no later than 30 days after May 19, 1975.

Termination of Reporting Requirements

For termination, effective May 15, 2000, of provisions in subsection (b)(1) of this section relating to reporting results of investigations to Congress, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and page 174 of House Document No. 103–7.

Reports Regarding Foreign Travel

Pub. L. 105–277, div. G, subdiv. B, title XXV, §2505, Oct. 21, 1998, 112 Stat. 2681–837, as amended by Pub. L. 106–113, div. B, §1000(a)(7) [div. A, title VII, §707], Nov. 29, 1999, 113 Stat. 1536, 1501A–461; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814, provided that:

“(a) Prohibition .—Except as provided in subsection (e), none of the funds authorized to be appropriated for the Department of State for fiscal year 2000 or 2001 may be used to pay for the expenses of foreign travel by an officer or employee of an Executive branch agency to attend an international conference, or for the routine services that a United States diplomatic mission or consular post provides in support of foreign travel by such an officer or employee to attend an international conference, unless that officer or employee has submitted a preliminary report with respect to that foreign travel in accordance with subsection (b), and has not previously failed to submit a final report with respect to foreign travel to attend an international conference required by subsection (c).

“(b) Preliminary Reports .—A preliminary report referred to in subsection (a) is a report by an officer or employee of an Executive branch agency with respect to proposed foreign travel to attend an international conference, submitted to the Director prior to commencement of the travel, setting forth—

“(1) the name and employing agency of the officer or employee;

“(2) the name of the official who authorized the travel; and

“(3) the purpose and duration of the travel.

“(c) Final Reports .—A final report referred to in subsection (a) is a report by an officer or employee of an Executive branch agency with respect to foreign travel to attend an international conference, submitted to the Director not later than 30 days after the conclusion of the travel—

“(1) setting forth the actual duration and cost of the travel; and

“(2) updating any other information included in the preliminary report.

“(d) Report to Congress .—The Director shall submit a report on January 31 of the years 2000 and 2001 and July 31 of the years 2000 and 2001, to the Committees on Foreign Relations and Appropriations of the Senate and the Committees on International Relations and Appropriations of the House of Representatives, setting forth with respect to each international conference for which reports described in subsection (c) were required to be submitted to the Director during the preceding six months—

“(1) the names and employing agencies of all officers and employees of Executive branch agencies who attended the international conference;

“(2) the names of all officials who authorized travel to the international conference, and the total number of officers and employees who were authorized to travel to the conference by each such official; and

“(3) the total cost of travel by officers and employees of Executive branch agencies to the international conference.

“(e) Exceptions .—This section shall not apply to travel by—

“(1) the President or the Vice President;

“(2) any officer or employee who is carrying out an intelligence or intelligence-related activity, who is performing a protective function, or who is engaged in a sensitive diplomatic mission; or

“(3) any officer or employee who travels prior to January 1, 1999.

“(f) Definitions .—In this section:

“(1) Director .—The term ‘Director’ means the Director of the Office of International Conferences of the Department of State.

“(2) Executive branch agency .—The terms ‘Executive branch agency’ and ‘Executive branch agencies’ mean—

“(A) an entity or entities, other than the Government Accountability Office, defined in section 105 of title 5, United States Code; and

“(B) the Executive Office of the President (except as provided in subsection (e)).

“(3) International conference .—The term ‘international conference’ means any meeting held under the auspices of an international organization or foreign government, at which representatives of more than two foreign governments are expected to be in attendance, and to which United States Executive branch agencies will send a total of ten or more representatives.

“(g) Report .—Not later than 180 days after the date of enactment of this Act [Oct. 21, 1998], and annually thereafter, the President shall submit to the appropriate congressional committees a report describing—

“(1) the total Federal expenditure of all official international travel in each Executive branch agency during the previous fiscal year; and

“(2) the total number of individuals in each agency who engaged in such travel.”

Reporting of Employee Relocation Expenses

Pub. L. 105–61, title VI, §635, Oct. 10, 1997, 111 Stat. 1316, provided that: “No later than 30 days after the enactment of this Act [Oct. 10, 1997], the Director of the Office of Management and Budget shall require all Federal departments and agencies to report total obligations for the expenses of employee relocation. All obligations incident to employee relocation authorized under either chapter 57 of title 5, United States Code, or section 901 of the Foreign Service Act of 1980 (22 U.S.C. 4081; Public Law 96–465), shall be included. Such information for the past, current, and budget years shall be included in the agency budget submission to the President. The Director of the Office of Management and Budget shall prepare a table presenting obligations for the expenses of employee relocation for all departments and agencies, and such table shall be transmitted to Congress each year as part of the President's annual budget.”

GAO Audit of Agency Compliance

Section 5(b) of Pub. L. 101–391, which provided that not later than 6 months after the last day of the first fiscal year during which lodging expenses were subject to the requirements of former subsec. (d) of this section, and not later than 6 months after the last day of every fiscal year thereafter, the Comptroller General was to conduct an audit of the compliance of agencies with the requirements of such subsection, and was to submit a report to Congress describing the results of such audit, was repealed by Pub. L. 104–201, div. A, title XVI, §1614(a)(2), Sept. 23, 1996, 110 Stat. 2739, and Pub. L. 104–316, title I, §103(f), Oct. 19, 1996, 110 Stat. 3829.

§5707a. Adherence to fire safety guidelines in establishing rates and discounts for lodging expenses

(a)(1) For the purpose of making payments under this chapter for lodging expenses incurred in a State, each agency shall ensure that not less than 90 percent of the commercial-lodging room nights for employees of that agency for a fiscal year are booked in approved places of public accommodation.

(2) Each agency shall establish explicit procedures to satisfy the percentage requirement of paragraph (1).

(3) An agency shall be considered to be in compliance with the percentage requirement of paragraph (1) until September 30, 2002, and after that date if travel arrangements of the agency, whether made for civilian employees, members of the uniformed services, or foreign service personnel, are made through travel management processes designed to book commercial lodging in approved places of public accommodation, whenever available.

(b) Studies or surveys conducted for the purposes of establishing per diem rates for lodging expenses under this chapter shall be limited to approved places of public accommodation. The provisions of this subsection shall not apply with respect to studies and surveys that are conducted in any jurisdiction that is not a State.

(c) The Administrator of General Services may not include in any directory which lists lodging accommodations any hotel, motel, or other place of public accommodation that is not an approved place of public accommodation.

(d) The Administrator of General Services shall include in each directory which lists lodging accommodations a description of the access and safety devices, including appropriate emergency alerting devices, which each listed place of public accommodation provides for guests who are hearing-impaired or visually or physically handicapped.

(e) The Administrator of General Services may take any additional actions the Administrator determines appropriate to facilitate the ability of employees traveling on official business to stay at approved places of public accommodation.

(f) For purposes of this section:

(1) The term “agency” does not include the government of the District of Columbia.

(2) The term “approved places of public accommodation” means hotels, motels, and other places of public accommodation that are listed by the Administrator of the Federal Emergency Management Agency as meeting the requirements of the fire prevention and control guidelines described in section 29 of the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2225).

(3) The term “State” means any State, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the Virgin Islands, Guam, American Samoa, or any other territory or possession of the United States.

(Added Pub. L. 101–391, §4(a), Sept. 25, 1990, 104 Stat. 749; amended Pub. L. 105–85, div. A, title XI, §1107(a)–(c), Nov. 18, 1997, 111 Stat. 1924, 1925; Pub. L. 109–295, title VI, §612(c), Oct. 4, 2006, 120 Stat. 1410.)

1997 —Subsec. (a). Pub. L. 105–85, §1107(a)(2), added subsec. (a). Former subsec. (a) redesignated (b).

Subsec. (b). Pub. L. 105–85, §1107(c)(1), substituted “approved places of public accommodation” for “places of public accommodation that meet the requirements of the fire prevention and control guidelines described in section 29 of the Federal Fire Prevention and Control Act of 1974” and struck out “as defined in section 4 of the Federal Fire Prevention and Control Act of 1974” after “that is not a State”.

Pub. L. 105–85, §1107(a)(1), redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c).

Subsec. (c). Pub. L. 105–85, §1107(c)(2), substituted “is not an approved place of public accommodation” for “does not meet the requirements of the fire prevention and control guidelines described in section 29 of the Federal Fire Prevention and Control Act of 1974”.

Pub. L. 105–85, §1107(a)(1), redesignated subsec. (b) as (c). Former subsec. (c) redesignated (d).

Subsec. (d). Pub. L. 105–85, §1107(a)(1), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).

Subsec. (e). Pub. L. 105–85, §1107(c)(3), substituted “facilitate the ability of” for “encourage” and “approved places of public accommodation” for “places of public accommodation that meet the requirements of the fire prevention and control guidelines described in section 29 of the Federal Fire Prevention and Control Act of 1974”.

Pub. L. 105–85, §1107(a)(1), redesignated subsec. (d) as (e).

Subsec. (f). Pub. L. 105–85, §1107(b), added subsec. (f).

Change of Name

“Administrator of the Federal Emergency Management Agency” substituted for “Director of the Federal Emergency Management Agency” in subsec. (f)(2) on authority of section 612(c) of Pub. L. 109–295, set out as a note under section 313 of Title 6, Domestic Security. Any reference to the Administrator of the Federal Emergency Management Agency in title VI of Pub. L. 109–295 or an amendment by title VI to be considered to refer and apply to the Director of the Federal Emergency Management Agency until Mar. 31, 2007, see section 612(f)(2) of Pub. L. 109–295, set out as a note under section 313 of Title 6.

Section 4(c) of Pub. L. 101–391 provided that: “The amendments made by this section [enacting this section] shall take effect 60 days after the date of the publication in the Federal Register [Nov. 24, 1992, 57 F.R. 55314] of the master list of certified places of public accommodation maintained by the Director [now Administrator] of the Federal Emergency Management Agency pursuant to section 28(b) of the Federal Fire Prevention and Control Act of 1974 [15 U.S.C. 2224(b)] (as added by section 3 of this Act).”

Termination of Trust Territory of the Pacific Islands

For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.

§5708. Effect on other statutes

This subchapter does not modify or repeal—

(1) any statute providing for the traveling expenses of the President;

(2) any statute providing for mileage allowances for Members of Congress;

(3) any statute fixing or permitting rates higher than the maximum rates established under this subchapter; or

(4) any appropriation statute item for examination of estimates in the field.

In paragraph (2), the words “Members of Congress” are substituted for “the President of the Senate or Members of Congress” in view of the definition of “Member of Congress” in section 2106.

The first sentence of section 9 of the Act of June 9, 1949, which repealed the Subsistence Act of 1926 and the Auto Mileage Act of February 14, 1931, is omitted as executed.

The first proviso of former section 842, which related to appropriation Acts for the years 1949 and 1950, is omitted as obsolete. The remainder of former section 842, other than the parenthetical expressions, is omitted as executed and existing rights are preserved by technical section 8.

§5709. Air evacuation patients: furnished subsistence

Notwithstanding any other provision of law, and under regulations prescribed under section 5707 of this title, an employee and his dependents may be furnished subsistence without charge while being evacuated as a patient by military aircraft of the United States.

(Added Pub. L. 91–481, §1(1), Oct. 21, 1970, 84 Stat. 1081.)

§5710. Authority for travel expenses test programs

(a)(1) Notwithstanding any other provision of this subchapter, under a test program which the Administrator of General Services determines to be in the interest of the Government and approves, an agency may pay through the proper disbursing official for a period not to exceed 24 months any necessary travel expenses in lieu of any payment otherwise authorized or required under this subchapter. An agency shall include in any request to the Administrator for approval of such a test program an analysis of the expected costs and benefits and a set of criteria for evaluating the effectiveness of the program.

(2) Any test program conducted under this section shall be designed to enhance cost savings or other efficiencies that accrue to the Government.

(3) Nothing in this section is intended to limit the authority of any agency to conduct test programs.

(b) The Administrator shall transmit a copy of any test program approved by the Administrator under this section to the appropriate committees of the Congress at least 30 days before the effective date of the program.

(c) An agency authorized to conduct a test program under subsection (a) shall provide to the Administrator and the appropriate committees of the Congress a report on the results of the program no later than 3 months after completion of the program.

(d) No more than 10 test programs under this section may be conducted simultaneously.

(e) The authority to conduct test programs under this section shall expire 7 years after the date of the enactment of the Travel and Transportation Reform Act of 1998.

(Added Pub. L. 105–264, §5(a), Oct. 19, 1998, 112 Stat. 2354.)

The date of the enactment of the Travel and Transportation Reform Act of 1998, referred to in subsec. (e), is the date of enactment of Pub. L. 105–264, which was approved Oct. 19, 1998.

§5711. Authority for telework travel expenses test programs

(a) Except as provided under subsection (f)(1), in this section, the term “appropriate committees of Congress” means—

(1) the Committee on Homeland Security and Governmental Affairs of the Senate; and

(2) the Committee on Oversight and Government Reform of the House of Representatives.

(b)(1) Notwithstanding any other provision of this subchapter, under a test program which the Administrator of General Services determines to be in the interest of the Government and approves, an employing agency may pay through the proper disbursing official any necessary travel expenses in lieu of any payment otherwise authorized or required under this subchapter for employees participating in a telework program. Under an approved test program, an agency may provide an employee with the option to waive any payment authorized or required under this subchapter. An agency shall include in any request to the Administrator for approval of such a test program an analysis of the expected costs and benefits and a set of criteria for evaluating the effectiveness of the program.

(3) Under any test program, if an agency employee voluntarily relocates from the pre-existing duty station of that employee, the Administrator may authorize the employing agency to establish a reasonable maximum number of occasional visits to the pre-existing duty station before that employee is eligible for payment of any accrued travel expenses by that agency.

(4) Nothing in this section is intended to limit the authority of any agency to conduct test programs.

(c) The Administrator shall transmit a copy of any test program approved by the Administrator under this section, and the rationale for approval, to the appropriate committees of Congress at least 30 days before the effective date of the program.

(d)(1) An agency authorized to conduct a test program under subsection (b) shall provide to the Administrator, the Telework Managing Officer of that agency, and the appropriate committees of Congress a report on the results of the program not later than 3 months after completion of the program.

(2) The results in a report described under paragraph (1) may include—

(A) the number of visits an employee makes to the pre-existing duty station of that employee;

(B) the travel expenses paid by the agency;

(C) the travel expenses paid by the employee; or

(D) any other information the agency determines useful to aid the Administrator, Telework Managing Officer, and Congress in understanding the test program and the impact of the program.

(e) No more than 10 test programs under this section may be conducted simultaneously.

(f)(1) In this subsection, the term “appropriate committee of Congress” means—

(A) the Committee on Homeland Security and Governmental Affairs of the Senate;

(B) the Committee on Oversight and Government Reform of the House of Representatives;

(C) the Committee on the Judiciary of the Senate; and

(D) the Committee on the Judiciary of the House of Representatives.

(2) The Patent and Trademark Office shall conduct a test program under this section, including the provision of reports in accordance with subsection (d)(1).

(3) In conducting the program under this subsection, the Patent and Trademark Office may pay any travel expenses of an employee for travel to and from a Patent and Trademark Office worksite or provide an employee with the option to waive any payment authorized or required under this subchapter, if—

(A) the employee is employed at a Patent and Trademark Office worksite and enters into an approved telework arrangement;

(B) the employee requests to telework from a location beyond the local commuting area of the Patent and Trademark Office worksite; and

(C) the Patent and Trademark Office approves the requested arrangement for reasons of employee convenience instead of an agency need for the employee to relocate in order to perform duties specific to the new location.

(4)(A) The Patent and Trademark Office shall establish an oversight committee comprising an equal number of members representing management and labor, including representatives from each collective bargaining unit.

(B) The oversight committee shall develop the operating procedures for the program under this subsection to—

(i) provide for the effective and appropriate functioning of the program; and

(ii) ensure that—

(I) reasonable technological or other alternatives to employee travel are used before requiring employee travel, including teleconferencing, videoconferencing or internet-based technologies;

(II) the program is applied consistently and equitably throughout the Patent and Trademark Office; and

(III) an optimal operating standard is developed and implemented for maximizing the use of the telework arrangement described under paragraph (2) while minimizing agency travel expenses and employee travel requirements.

(5)(A) The test program under this subsection shall be designed to enhance cost savings or other efficiencies that accrue to the Government.

(B) The Director of the Patent and Trademark Office shall—

(i) prepare an analysis of the expected costs and benefits and a set of criteria for evaluating the effectiveness of the program; and

(ii) before the test program is implemented, submit the analysis and criteria to the Administrator of General Services and to the appropriate committees of Congress.

(C) With respect to an employee of the Patent and Trademark Office who voluntarily relocates from the pre-existing duty station of that employee, the operating procedures of the program may include a reasonable maximum number of occasional visits to the pre-existing duty station before that employee is eligible for payment of any accrued travel expenses by the Office.

(g) The authority to conduct test programs under this section shall expire 7 years after the date of the enactment of the Telework Enhancement Act of 2010.

(Added Pub. L. 111–292, §3(a), Dec. 9, 2010, 124 Stat. 3171.)

The date of the enactment of the Telework Enhancement Act of 2010, referred to in subsec. (g), is the date of enactment of Pub. L. 111–292, which was approved Dec. 9, 2010.

§5721. Definitions

For the purpose of this subchapter—

(C) a court of the United States;

(D) the Administrative Office of the United States Courts;

(E) the Library of Congress;

(F) the Botanic Garden;

(G) the Architect of the Capitol;

(H) the Government Printing Office; and

(I) the government of the District of Columbia;

but does not include a Government controlled corporation;

(2) “employee” means an individual employed in or under an agency;

(3) “continental United States” means the several States and the District of Columbia, but does not include Alaska or Hawaii;

(4) “Government” means the Government of the United States and the government of the District of Columbia;

(5) “appropriation” includes funds made available by statute under section 9104 of title 31;

(6) “United States” means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, the territories and possessions of the United States, and the areas and installations in the Republic of Panama that are made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements (as described in section 3(a) of the Panama Canal Act of 1979); and

(7) “Foreign Service of the United States” means the Foreign Service as constituted under the Foreign Service Act of 1980.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 500; Pub. L. 97–258, §3(a)(14), Sept. 13, 1982, 96 Stat. 1063; Pub. L. 105–264, §6(1), Oct. 19, 1998, 112 Stat. 2356; Pub. L. 110–161, div. H, title I, §1303(a), Dec. 26, 2007, 121 Stat. 2242.)

Historical and Revision Notes

The section is based on sections 18 and 19 of the Act of Aug. 2, 1946, ch. 744, 60 Stat. 811, 812. Sections 18 and 19 of the Act of Aug. 2, 1946, are omitted from this title and transferred to other titles of the United States Code since such sections apply also to sections 9, 11, and 16(a) of the Act of Aug. 2, 1946, which sections appear in titles 31 and 41 of the United States Code.

Section 3(a) of the Panama Canal Act of 1979, referred to in par. (6), is classified to section 3602(a) of Title 22, Foreign Relations and Intercourse.

The Foreign Service Act of 1980, referred to in par. (7), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, which is classified principally to chapter 52 (§3901 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

2007 —Par. (1)(G) to (I). Pub. L. 110–161 added subpar. (G) and redesignated former subpars. (G) and (H) as (H) and (I), respectively.

1998 —Pars. (6), (7). Pub. L. 105–264 added pars. (6) and (7).

1982 —Par. (5). Pub. L. 97–258 substituted “section 9104” for “section 849”.

§5722. Travel and transportation expenses of new appointees; posts of duty outside the continental United States

(a) Under regulations prescribed under section 5738 of this title and subject to subsections (b) and (c) of this section, an agency may pay from its appropriations—

(1) travel expenses of a new appointee and transportation expenses of his immediate family and his household goods and personal effects from the place of actual residence at the time of appointment to the place of employment outside the continental United States;

(2) these expenses on the return of an employee from his post of duty outside the continental United States to the place of his actual residence at the time of assignment to duty outside the continental United States; and

(3) the expenses of transporting a privately owned motor vehicle as authorized under section 5727(c) of this title.

(b) An agency may pay expenses under subsection (a)(1) of this section only after the individual selected for appointment agrees in writing to remain in the Government service for a minimum period of—

(1) one school year as determined under chapter 25 of title 20, if selected for appointment to a teaching position, except as a substitute, in the Department of Defense under that chapter; or

(2) 12 months after his appointment, if selected for appointment to any other position;

unless separated for reasons beyond his control which are acceptable to the agency concerned. If the individual violates the agreement, the money spent by the Government for the expenses is recoverable from the individual as a debt due the Government.

(c) An agency may pay expenses under subsection (a)(2) of this section only after the individual has served for a minimum period of—

(1) one school year as determined under chapter 25 of title 20, if employed in a teaching position, except as a substitute, in the Department of Defense under that chapter; or

(2) not less than one nor more than 3 years prescribed in advance by the head of the agency, if employed in any other position;

unless separated for reasons beyond his control which are acceptable to the agency concerned. These expenses are payable whether the separation is for Government purposes or for personal convenience.

(d) This section does not apply to appropriations for the Foreign Service of the United States.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 501; Pub. L. 104–201, div. A, title XVII, §§1715(b)(1), 1723(b)(1), Sept. 23, 1996, 110 Stat. 2755, 2759; Pub. L. 105–264, §6(2), Oct. 19, 1998, 112 Stat. 2356.)

In subsections (b)(1) and (c)(1), the words “under chapter 25 of title 20” are substituted for “under the Defense Department Overseas Teachers Pay and Personnel Practices Act” to reflect the scheduled transfer of that Act from chapter 34 of title 5 to chapter 25 of title 20.

1998 —Subsec. (a)(2). Pub. L. 105–264, §6(2)(A), substituted “continental United States;” for “United States;”.

Subsec. (b). Pub. L. 105–264, §6(2)(B), substituted “Government” for “United States” in two places in concluding provisions.

1996 —Subsec. (a). Pub. L. 104–201, §1723(b)(1), in introductory provisions, substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

Subsec. (a)(3). Pub. L. 104–201, §1715(b)(1), added par. (3).

Effective Date of 1996 Amendment

Section 1725(a) of title XVII of div. A of Pub. L. 104–201 provided that: “The amendments made by this title [enacting sections 5737, 5738, and 5756 of this title, amending this section, sections 3375, 5723 to 5724c, 5726 to 5729, and 5731 of this title, section 1348 of Title 31, Money and Finance, section 707 of Title 38, Veterans’ Benefits, and sections 290aa and 299c–4 of Title 42, The Public Health and Welfare] shall take effect 180 days after the date of the enactment of this Act [Sept. 23, 1996].”

Regulations

Section 1725(b) of title XVII of div. A of Pub. L. 104–201 provided that: “The Administrator of General Services shall, not later than the effective date set forth under subsection (a) [set out above], issue final regulations implementing the amendments made by this title [see Effective Date of 1996 Amendment note above].”

Assessment of Cost Savings

Section 1724 of title XVII of div. A of Pub. L. 104–201 directed Comptroller General, not later than one year after the effective date set forth in section 1725(a) of Pub. L. 104–201, to submit to Congress an assessment of costs of Federal travel administration that were saved as a result of the amendments made by title XVII of div. A of Pub. L. 104–201 and the regulations prescribed to carry out the amendments.

§5723. Travel and transportation expenses of new appointees and student trainees

(1) travel expenses (A) of a new appointee, or a student trainee when assigned on completion of college work, to any position, (B) of a new appointee to the Senior Executive Service or the Federal Bureau of Investigation and Drug Enforcement Administration Senior Executive Service, or (C) of any person appointed by the President to a position the rate of pay for which is equal to or higher than the minimum rate of pay payable for a position classified above GS–15 pursuant to section 5108;

(2) transportation expenses of his immediate family and his household goods and personal effects to the extent authorized by section 5724 of this title; and

(3) the expenses of transporting a privately owned motor vehicle as authorized under section 5727(c) of this title;

from his place of residence at the time of selection or assignment to his duty station. If the travel and transportation expenses of a student trainee were paid when he was appointed, they may not be paid when he is assigned after completion of college work. Travel expenses payable under this subsection may include the per diem and mileage allowances authorized for employees by subchapter I of this chapter. Advances of funds may be made for the expenses authorized by this subsection to the extent authorized by section 5724(f) of this title. In the case of an appointee described in paragraph (1) who has performed transition activities under section 3 of the Presidential Transition Act of 1963 (3 U.S.C. 102 note), the provisions of paragraphs (1) and (2) may apply to travel and transportation expenses from the place of residence of such appointee (at the time of relocation following the most recent general elections held to determine the electors of the President) to the assigned duty station of such appointee.

(b) An agency may pay travel and transportation expenses under subsection (a) of this section only after the individual selected or assigned agrees in writing to remain in the Government service for 12 months after his appointment or assignment, unless separated for reasons beyond his control which are acceptable to the agency concerned. If the individual violates the agreement, the money spent by the Government for the expenses is recoverable from the individual as a debt due the Government.

(c) An agency may pay travel and transportation expenses under subsection (a) of this section whether or not the individual selected has been appointed at the time of the travel. In the case of an appointee described in subsection (a)(1) who has performed transition activities under section 3 of the Presidential Transition Act of 1963 (3 U.S.C. 102 note), the travel or transportation shall take place at any time after the most recent general elections held to determine the electors of the President.

(d) This section does not impair or otherwise affect the authority of an agency under existing statute to pay travel and transportation expenses of individuals named by subsection (a) of this section.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 502; Pub. L. 95–454, title III, §305, title IV, §409(a), title IX, §906(a)(2), (3), Oct. 13, 1978, 92 Stat. 1147, 1173, 1224; Pub. L. 98–151, §118(a)(1), Nov. 14, 1983, 97 Stat. 977; Pub. L. 98–473, title I, §120(a), Oct. 12, 1984, 98 Stat. 1968; Pub. L. 100–325, §2(j), May 30, 1988, 102 Stat. 582; Pub. L. 100–398, §6, Aug. 17, 1988, 102 Stat. 987; Pub. L. 101–509, title V, §529 [title II, §206(b)], Nov. 5, 1990, 104 Stat. 1427, 1457; Pub. L. 102–378, §2(48), Oct. 2, 1992, 106 Stat. 1353; Pub. L. 104–201, div. A, title XVII, §§1715(b)(2), 1723(b)(1), Sept. 23, 1996, 110 Stat. 2755, 2759; Pub. L. 105–264, §6(3), Oct. 19, 1998, 112 Stat. 2356.)

Section 3 of the Presidential Transition Act of 1963, referred to in subsecs. (a) and (c), is section 3 of Pub. L. 88–277, which is set out as a note under section 102 of Title 3, The President.

1998 —Subsec. (b). Pub. L. 105–264 substituted “spent by the Government” for “spent by the United States” and “due the Government” for “due the United States”.

Subsec. (a)(3). Pub. L. 104–201, §1715(b)(2), which directed amendment of subsec. (a) by adding par. (3) at the end, was executed by adding par. (3) after par. (2) to reflect the probable intent of Congress.

1992 —Pub. L. 102–378, §2(48)(A), struck out “; manpower shortage positions” after “trainees” in section catchline.

Subsecs. (d), (e). Pub. L. 102–378, §2(48)(B), redesignated subsec. (e) as (d) and struck out former subsec. (d) which authorized Office to delegate its authority to determine positions for which there was a manpower shortage for purposes of this section.

1990 —Subsec. (a)(1)(A). Pub. L. 101–509, §529 [title II, §206(b)(1)], substituted “any position” for “a position in the United States for which the Office of Personnel Management determines there is a manpower shortage”.

Subsec. (a)(1)(C). Pub. L. 101–509, §529 [title II, §206(b)(2)], substituted “the minimum rate of pay payable for a position classified above GS–15 pursuant to section 5108; and” for “the minimum rate of pay prescribed for GS–16; and”.

1988 —Subsec. (a). Pub. L. 100–398, §6(2), inserted at end “In the case of an appointee described in paragraph (1) who has performed transition activities under section 3 of the Presidential Transition Act of 1963 (3 U.S.C. 102 note), the provisions of paragraphs (1) and (2) may apply to travel and transportation expenses from the place of residence of such appointee (at the time of relocation following the most recent general elections held to determine the electors of the President) to the assigned duty station of such appointee.”

Subsec. (a)(1). Pub. L. 100–398, §6(1), which directed that par. (1) be amended by striking out “or (B)” and inserting “or (C)”, could not be executed because phrase “or (B)” did not appear in par. (1) after the intervening amendment by Pub. L. 100–325, see below.

Pub. L. 100–325 inserted reference to Federal Bureau of Investigation and Drug Enforcement Administration Senior Executive Service in cl. (B) and redesignated a second cl. (B) as (C).

Subsec. (c). Pub. L. 100–398, §6(3), inserted at end “In the case of an appointee described in subsection (a)(1) who has performed transition activities under section 3 of the Presidential Transition Act of 1963 (3 U.S.C. 102 note), the travel or transportation shall take place at any time after the most recent general elections held to determine the electors of the President.”

1984 —Subsec. (a)(1). Pub. L. 98–473 directed amendment of subpar. (C) by striking out “, by and with the advice and consent of the Senate,” which was executed to second subpar. (B) by striking out that phrase following “appointed by the President”, as probable intent of Congress.

1983 —Subsec. (a)(1). Pub. L. 98–151, designated existing provisions as subpars. (A) and (B), and added a second subpar. (B) relating to any person appointed by President.

1978 —Subsec. (a)(1). Pub. L. 95–454, §906(a)(2), substituted “Office of Personnel Management” for “Civil Service Commission”.

Pub. L. 95–454, §409(a), inserted reference to a new appointee to the Senior Executive Service.

Subsec. (d). Pub. L. 95–454, §§305, 906(a)(3), struck out “not” before “delegate”, and substituted “Office” for “Commission”.

Amendment by Pub. L. 104–201 effective 180 days after Sept. 23, 1996, see section 1725(a) of Pub. L. 104–201, set out as a note under section 5722 of this title.

Effective Date of 1990 Amendment

Amendment by Pub. L. 101–509 effective on such date as the President shall determine, but not earlier than 90 days, and not later than 180 days, after Nov. 5, 1990, see section 529 [title III, §305] of Pub. L. 101–509, set out as a note under section 5301 of this title.

Effective Date of 1983 Amendment; Regulations

Amendment by Pub. L. 98–151 and promulgation of regulations for amendments by Pub. L. 98–151 effective Nov. 14, 1983, see section 118(c) of Pub. L. 98–151, set out as a note under section 5724 of this title.

Effective Date of 1978 Amendment

Amendment by sections 305 and 906(a)(2), (3) of Pub. L. 95–454 effective 90 days after Oct. 13, 1978, see section 907 of Pub. L. 95–454, set out as a note under section 1101 of this title.

Amendment by section 409(a) of Pub. L. 95–454 effective 9 months after Oct. 13, 1978, and congressional review of provisions of sections 401 through 412 of Pub. L. 95–454, see section 415 of Pub. L. 95–454, set out as an Effective Date note under section 3131 of this title.

Funding of Amendments by Pub. L. 98–151

Amendments by Pub. L. 98–151 to be carried out by agencies by use of funds appropriated or otherwise available for administrative expenses of such agencies, and do not authorize appropriation of funds in amounts exceeding sums already authorized to be appropriated for such agencies, see section 118(b) of Pub. L. 98–151, set out as a note under section 5724 of this title.

§5724. Travel and transportation expenses of employees transferred; advancement of funds; reimbursement on commuted basis

(a) Under regulations prescribed under section 5738 of this title and when the head of the agen cy concerned or his designee authorizes or approves, the agency shall pay from Government funds—

(1) the travel expenses of an employee transferred in the interest of the Government from one official station or agency to another for permanent duty, and the transportation expenses of his immediate family, or a commutation thereof under section 5704 of this title;

(2) the expenses of transporting, packing, crating, temporarily storing, draying, and unpacking his household goods and personal effects not in excess of 18,000 pounds net weight; and

(3) upon the separation (or death in service) of a career appointee, as defined in section 3132(a)(4) of this title, the travel expenses of that individual (if applicable), the transportation expenses of the immediate family of such individual, and the expenses of moving (including transporting, packing, crating, temporarily storing, draying, and unpacking) the household goods of such individual and personal effects not in excess of eighteen thousand pounds net weight, to the place where the individual will reside (or, in the case of a career appointee who dies in service or who dies after separating but before the travel, transportation, and moving is completed, to the place where the family will reside) within the United States, if such individual—

(A) during or after the five years preceding eligibility to receive an annuity under subchapter III of chapter 83, or of chapter 84 of this title, has been transferred in the interest of the Government from one official station to another for permanent duty as a career appointee in the Senior Executive Service or as a director under section 4103(a)(8) of title 38 (as in effect on November 17, 1988); and

(B) is eligible to receive an annuity upon such separation (or, in the case of death in service, met the requirements for being considered eligible to receive an annuity, as of date of death) under the provisions of subchapter III of chapter 83 or chapter 84 of this title.

(b) Under regulations prescribed under section 5738 of this title, an employee who transports a house trailer or mobile dwelling inside the continental United States, inside Alaska, or between the continental United States and Alaska, for use as a residence, and who otherwise would be entitled to transportation of household goods and personal effects under subsection (a) of this section, is entitled, instead of that transportation, to—

(1) a reasonable allowance for transportation of the house trailer or mobile dwelling, if the trailer or dwelling is transported by the employee; or

(2) commercial transportation of the house trailer or mobile dwelling, at Government expense, or reimbursement to the employee therefor, including the payment of necessary tolls, charges, and permit fees, if the trailer or dwelling is not transported by the employee.

However, payment under this subsection may not exceed the maximum payment to which the employee otherwise would be entitled under subsection (a) of this section for transportation and temporary storage of his household goods and personal effects in connection with this transfer.

(c) Under regulations prescribed under section 5738 of this title, an employee who transfers between points inside the continental United States, instead of being paid for the actual expenses of transporting, packing, crating, temporarily storing, draying, and unpacking of household goods and personal effects, shall be reimbursed on a commuted basis at the rates per 100 pounds that are fixed by zones in the regulations. The reimbursement may not exceed the amount which would be allowable for the authorized weight allowance. However, under regulations prescribed under section 5738 of this title, payment of actual expenses may be made when the head of the agency determines that payment of actual expenses is more economical to the Government.

(d) When an employee transfers to a post of duty outside the continental United States, his expenses of travel and transportation to and from the post shall be allowed to the same extent and with the same limitations prescribed for a new appointee under section 5722 of this title.

(e) When an employee transfers from one agency to another, the agency to which he transfers pays the expenses authorized by this section. However, under regulations prescribed under section 5738 of this title, in a transfer from one agency to another because of a reduction in force or transfer of function, expenses authorized by this section and sections 5726(b) and 5727 of this title (other than expenses authorized in connection with a transfer to a foreign country) and by section 5724a(a) through (f) of this title may be paid in whole or in part by the agency from which the employee transfers or by the agency to which he transfers, as may be agreed on by the heads of the agencies concerned.

(f) An advance of funds may be made to an employee under regulations prescribed under section 5738 of this title with the same safeguards required under section 5705 of this title.

(g) The allowances authorized by this section do not apply to an employee transferred under the Foreign Service Act of 1980.

(h) When a transfer is made primarily for the convenience or benefit of an employee, including an employee in the Foreign Service of the United States, or at his request, his expenses of travel and transportation and the expenses of transporting, packing, crating, temporarily storing, draying, and unpacking of household goods and personal effects may not be allowed or paid from Government funds.

(i) An agency may pay travel and transportation expenses (including storage of household goods and personal effects) and other relocation allowances under this section and sections 5724a, 5724b, and 5726(c) of this title when an employee is transferred within the continental United States only after the employee agrees in writing to remain in the Government service for 12 months after his transfer, unless separated for reasons beyond his control that are acceptable to the agency concerned. If the employee violates the agreement, the money spent by the Government for the expenses and allowances is recoverable from the employee as a debt due the Government.

(j) The regulations prescribed under this section shall provide that the reassignment or transfer of any employee, for permanent duty, from one official station or agency to another which is outside the employee's commuting area shall take effect only after the employee has been given advance notice for a reasonable period. Emergency circumstances shall be taken into account in determining whether the period of advance notice is reasonable.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 502; Pub. L. 90–83, §1(36), Sept. 11, 1967, 81 Stat. 204; Pub. L. 90–623, §1(14), Oct. 22, 1968, 82 Stat. 1313; Pub. L. 96–465, title II, §2314(d), Oct. 17, 1980, 94 Stat. 2168; Pub. L. 98–151, §118(a)(2)–(4), (7)(B), Nov. 14, 1983, 97 Stat. 977, 979; Pub. L. 100–440, title VI, §629(a), Sept. 22, 1988, 102 Stat. 1758; Pub. L. 100–566, §3, Oct. 31, 1988, 102 Stat. 2845; Pub. L. 102–378, §2(49), Oct. 2, 1992, 106 Stat. 1353; Pub. L. 103–338, §§3(a), 4, Oct. 6, 1994, 108 Stat. 3114; Pub. L. 104–201, div. A, title XVII, §1723(a)(1)(B), (b)(1), (2), Sept. 23, 1996, 110 Stat. 2759; Pub. L. 105–85, div. C, title XXXV, §3550(c)(1), Nov. 18, 1997, 111 Stat. 2074; Pub. L. 105–264, §6(4), Oct. 19, 1998, 112 Stat. 2356.)

In subsections (a)(1) and (f), the words “section 5704 of this title” and “section 5705 of this title”, respectively, are substituted for “the Act of February 14, 1931 (5 U.S.C. 73a)” and “the Subsistence Expense Act of 1926 (5 U.S.C. 828)”, respectively, on authority of sections 4, 5, and 9(a) of the Travel Expense Act of 1949, as amended, which are carried into sections 5704, 5705, and 5708.

Subsection (a)(1), (3) of section 1 of the act of July 21, 1966, was effected in the codification of 5 U.S.C. 5724(a)(1), (f); accordingly, no further amendments to 5 U.S.C. 5724 are necessary.

In subsection (e), the word “However” is substituted for “and notwithstanding the provisions of the fourth proviso of section 1(a) of this Act” to reflect the codification of that proviso in 5 U.S.C. 5724(e). The words “agency” and “agencies” are substituted for “department” and “departments”, respectively, to conform to the definition in 5 U.S.C. 5721(1). The words “this section and sections 5726(b) and 5727 of this title” and “section 5724a (a), (b) of this title” are substituted for “section 1, subsections (a) and (b) and subsections (e) and (f)” and “sections 23 and 24 of this Act”, respectively, to reflect the codification of the cited sections in 5 U.S.C. The word “employee” is substituted for “officer or employee” to conform to the definitions in 5 U.S.C. 5721(2) and 2105.

In subsection (i), the words “An agency may pay * * * expenses * * * and allowances under this section and sections 5724a and 5726(c) of this title * * * only after” are substituted for “Notwithstanding the provisions of subsections (a) and (b) of section 1, and of sections 23, 24, 25, and 27 of this Act, the * * * expenses * * * and * * * allowances shall not be allowed thereunder * * * unless and until” for clarity and to conform to the style of 5 U.S.C., and to reflect the codification of the cited sections in 5 U.S.C. The word “employee” is substituted for “civilian officer or employee” and “such officer or employee” to conform to the definitions in 5 U.S.C. 5721(2) and 2105. The words “continental United States” are substituted for “continental United States, excluding Alaska” to conform to the definition in 5 U.S.C. 5721(3). The word “agency” is substituted for “department or agency” to conform to the definition in 5 U.S.C. 5721(1). In the last sentence, the words “money spent by the United States for the expenses and allowances” are substituted for “moneys expended by the United States under said sections of this act on account of such officer or employee.”

Section 4103 of title 38, referred to in subsec. (a)(3)(A), was repealed by Pub. L. 102–40, title IV, §401(a)(3), May 7, 1991, 105 Stat. 210. See section 7306 of Title 38, Veterans’ Benefits.

The Foreign Service Act of 1980, referred to in subsec. (g), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, which is classified principally to chapter 52 (§3901 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

1998 —Subsec. (a)(3). Pub. L. 105–264, §6(4)(A), struck out “, its territories or possessions, the Commonwealth of Puerto Rico, or the areas and installations in the Republic of Panama made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements, as described in section 3(a) of the Panama Canal Act of 1979” after “United States”.

Subsec. (i). Pub. L. 105–264, §6(4)(B), substituted “Government” for “United States” in two places in last sentence.

1997 —Subsec. (a)(3). Pub. L. 105–85, which directed the substitution of “or the Commonwealth of Puerto Rico” for “, the Commonwealth of Puerto Rico, or the areas and installations in the Republic of Panama made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements, as described in section 3(a) of the Panama Canal Act of 1979”, effective Jan. 1, 1999, could not be executed because such language did not appear in text subsequent to amendment by Pub. L. 105–264. See 1998 Amendment note above.

1996 —Subsecs. (a), (b). Pub. L. 104–201, §1723(b)(1), in introductory provisions, substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

Subsec. (c). Pub. L. 104–201, §1723(b)(2)(A), substituted “under regulations prescribed under section 5738 of this title” for “under regulations prescribed by the President”.

Pub. L. 104–201, §1723(b)(1), substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

Subsec. (e). Pub. L. 104–201, §1723(b)(2)(A), substituted “under regulations prescribed under section 5738 of this title” for “under regulations prescribed by the President”.

Pub. L. 104–201, §1723(a)(1)(B), substituted “section 5724a(a) through (f)” for “section 5724a(a), (b)”.

Subsec. (f). Pub. L. 104–201, §1723(b)(2)(B), substituted “under regulations prescribed under section 5738 of this title” for “under the regulations of the President”.

1994 —Subsec. (a)(3). Pub. L. 103–338, §4, amended par. (3) generally. Prior to amendment, par. (3) read as follows: “upon the separation of a career appointee (as defined in section 3132(a)(4) of this title), the travel expenses of that individual, the transportation expenses of the immediate family of such individual, and the expenses of moving (including transporting, packing, crating, temporarily storing, draying, and unpacking) the household goods of such individual and personal effects not in excess of eighteen thousand pounds net weight, to the place where the individual will reside within the United States, its territories or possessions, the Commonwealth of Puerto Rico, or the areas and installations in the Republic of Panama made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements, as described in section 3(a) of the Panama Canal Act of 1979 (or, if the individual dies before the travel, transportation, and moving is completed, to the place where the family will reside) if such individual—

“(A) during or after the five years preceding eligibility to receive an annuity under subchapter III of chapter 83, or of chapter 84 of this title, has been transferred in the interest of the Government from one official station to another for permanent duty as a career appointee in the Senior Executive Service or as a director under section 4103(a)(8) of title 38 (as in effect on November 17, 1988); and

“(B) is eligible to receive an annuity upon such separation under the provisions of subchapter III of chapter 83 or chapter 84 of this title.”

Subsec. (a)(3)(A). Pub. L. 103–338, §3(a), substituted “November 17, 1988” for “November 27, 1988”.

1992 —Subsec. (a)(3)(A). Pub. L. 102–378 substituted “Service or as a director under section 4103(a)(8) of title 38 (as in effect on November 27, 1988)” for “Service”.

1988 —Subsec. (a)(3). Pub. L. 100–440 added par. (3).

Subsec. (a)(3)(A). Pub. L. 100–566 substituted “during or after the five” for “during the five” and struck out “, and thereafter” after “of this title”.

1983 —Subsec. (a)(2). Pub. L. 98–151, §118(a)(2), substituted “18,000” for “11,000”.

Subsec. (b)(1). Pub. L. 98–151, §118(a)(3), struck out “not in excess of 20 cents a mile” after “allowance”.

Subsec. (i). Pub. L. 98–151, §118(a)(7)(B), inserted reference to section 5724b of this title.

Subsec. (j). Pub. L. 98–151, §118(a)(4), added subsec. (j).

1980 —Subsec. (g). Pub. L. 96–465 substituted “the Foreign Service Act of 1980” for “chapter 14 of title 22”.

1968 —Subsec. (e). Pub. L. 90–623 substituted “section 5724a(a), (b)” for “section 5724(a), (b)”.

Effective Date of 1997 Amendment

Section 3550(c)(3) of Pub. L. 105–85 provided that: “The amendments made by this subsection [amending this section and section 5724a of this title] shall take effect on January 1, 1999.”

Effective Date of 1994 Amendment

Section 3(b) of Pub. L. 103–338 provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in the Technical and Miscellaneous Civil Service Amendments Act of 1992 (Public Law 102–378; 106 Stat. 1346; 5 U.S.C. 1101 note).”

Section 5(a) of Pub. L. 103–338 provided that: “This Act [amending this section and enacting provisions set out as notes under this section] and the amendment made by this Act shall take effect on October 1, 1994, or, if later, the date of the enactment of this Act [Oct. 6, 1994].”

Effective Date of 1992 Amendment

Amendment by Pub. L. 102–378 applicable with respect to a separation that takes effect on or after Oct. 2, 1992, see section 9(b)(11) of Pub. L. 102–378, set out as a note under section 6303 of this title.

Effective Date of 1983 Amendment; Promulgation of Regulations

Section 118(c) of Pub. L. 98–151 provided that:

“(1) The amendments made by subsection (a) [enacting sections 5724b and 5724c of this title and amending this section and sections 5723, 5724a, and 5726 of this title] shall take effect on the date of the enactment of this joint resolution [Nov. 14, 1983].”

“(2) Not later than thirty days after the date of the enactment of this joint resolution, the President shall prescribe the regulations required under the amendments made by subsection (a). Such regulations shall take effect as of such date of enactment.”

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–465 effective Feb. 15, 1981, except as otherwise provided, see section 2403 of Pub. L. 96–465, set out as an Effective Date note under section 3901 of Title 22, Foreign Relations and Intercourse.

Effective Date of 1968 Amendment

Amendment by Pub. L. 90–623 effective as of Sept. 11, 1967, for all purposes, see section 6 of Pub. L. 90–623, set out as a note under section 5334 of this title.

Moving Expenses for Family of Career Appointees Dying in Service Between January 1, 1994, and October 6, 1994

Section 5(b) of Pub. L. 103–338 provided that:

“(1) In general .—Under regulations prescribed by the President or his designee, an agency shall, as appropriate, pay or make reimbursement for any moving expenses which would be payable under the provisions of section 5724(a)(3) of title 5, United States Code, as amended by section 4 (but which would not have been payable under such provisions, as last in effect before being so amended).

“(2) Applicability .—The moving expenses to which this subsection applies are those incurred by the family of an individual who died—

“(i) before separating from Government service; and

“(ii) during the period beginning on January 1, 1994, and ending on the effective date of this Act [Oct. 6, 1994].

“(3) Condition .—Payment or reimbursement under this subsection may not be made except upon appropriate written application submitted within 12 months after the date on which the regulations referred to in paragraph (1) take effect.”

Funding of Amendments by Pub. L. 100–440

Section 629(b) of Pub. L. 100–440 provided that: “The amendments made by subsection (a) [amending this section] shall be carried out by agencies by the use of funds appropriated or otherwise available for the administrative expenses of each of such respective agencies. The amendments made by such subsection do not authorize the appropriation of funds in amounts exceeding the sums otherwise authorized to be appropriated for such agencies.”

Section 118(b) of Pub. L. 98–151 provided that: “The amendments made by subsection (a) [enacting sections 5724b and 5724c of this title and amending this section and sections 5723, 5724a, and 5726 of this title] shall be carried out by agencies by the use of funds appropriated or otherwise available for the administrative expenses of each of such respective agencies. The amendments made by such subsection do not authorize the appropriation of funds in amounts exceeding the sums already authorized to be appropriated for such agencies.”

Rates of Reimbursement

Administrator of General Services empowered to prescribe regulations relating to establishment of rates used in reimbursing civilian officers or employees of Government on a commuted basis in lieu of payment of actual expenses of transportation, etc., of their household goods and personal effects upon transfer from one official station to another, see Ex. Ord. No. 11012, Mar. 28, 1962, 27 F.R. 2983, set out as a note under section 301 of Title 3, The President.

§5724a. Relocation expenses of employees transferred or reemployed

(a) Under regulations prescribed under section 5738, an agency shall pay to or on behalf of an employee who transfers in the interest of the Government, a per diem allowance or the actual subsistence expenses, or a combination thereof, of the immediate family of the employee for en route travel of the immediate family between the employee's old and new official stations.

(b)(1) Under regulations prescribed under section 5738, an agency may pay to or on behalf of an employee who transfers in the interest of the Government between official stations located within the United States—

(A) the expenses of transportation of the employee and the employee's spouse for travel to seek permanent residence quarters at a new official station; and

(B) either—

(i) a per diem allowance or the actual subsistence expenses (or a combination of both); or

(ii) an amount for subsistence expenses, that may not exceed a maximum amount determined by the Administrator of General Services.

(2) Expenses may be allowed under paragraph (1) only for one round trip in connection with each change of station of the employee.

(c)(1) Under regulations prescribed under section 5738, an agency may pay to or on behalf of an employee who transfers in the interest of the Government—

(A) actual subsistence expenses of the employee and the employee's immediate family for a period of up to 60 days while the employee or family is occupying temporary quarters when the new official station is located within the United States; or

(B) an amount for subsistence expenses, that may not exceed a maximum amount determined by the Administrator of General Services, instead of the actual subsistence expenses authorized in subparagraph (A) of this paragraph.

(2) The period authorized in paragraph (1) of this subsection for payment of expenses for residence in temporary quarters may be extended up to an additional 60 days if the head of the agency concerned or the designee of such head of the agency determines that there are compelling reasons for the continued occupancy of temporary quarters.

(3) The regulations implementing paragraph (1)(A) shall prescribe daily rates and amounts for subsistence expenses per individual.

(d)(1) Under regulations prescribed under section 5738, an agency shall pay to or on behalf of an employee who transfers in the interest of the Government, expenses of the sale of the residence (or the settlement of an unexpired lease) of the employee at the old official station and purchase of a residence at the new official station that are required to be paid by the employee, when the old and new official stations are located within the United States.

(2) Under regulations prescribed under section 5738, an agency shall pay to or on behalf of an employee who transfers in the interest of the Government from a post of duty located outside the United States to an official station within the United States (other than the official station within the United States from which the employee was transferred when assigned to the foreign tour of duty)—

(A) expenses required to be paid by the employee of the sale of the residence (or the settlement of an unexpired lease) of the employee at the old official station from which the employee was transferred when the employee was assigned to the post of duty located outside the United States; and

(B) expenses required to be paid by the employee of the purchase of a residence at the new official station within the United States.

(3) Reimbursement of expenses under paragraph (2) of this subsection shall not be allowed for any sale (or settlement of an unexpired lease) or purchase transaction that occurs prior to official notification that the employee's return to the United States would be to an official station other than the official station from which the employee was transferred when assigned to the post of duty outside the United States.

(4) Reimbursement for brokerage fees on the sale of the residence and other expenses under this subsection may not exceed those customarily charged in the locality where the residence is located.

(5) Reimbursement may not be made under this subsection for losses incurred by the employee on the sale of the residence.

(6) This subsection applies regardless of whether title to the residence or the unexpired lease is—

(A) in the name of the employee alone;

(B) in the joint names of the employee and a member of the employee's immediate family; or

(C) in the name of a member of the employee's immediate family alone.

(7)(A) In connection with the sale of the residence at the old official station, reimbursement under this subsection shall not exceed 10 percent of the sale price.

(B) In connection with the purchase of a residence at the new official station, reimbursement under this subsection shall not exceed 5 percent of the purchase price.

(8) Under regulations prescribed under section 5738, an agency may pay to or on behalf of an employee who transfers in the interest of the Government expenses of property management services, instead of expenses under paragraph (1) or (2) of this subsection for sale of the employee's residence, when the agency determines that such transfer is advantageous and cost-effective for the Government.

(e) Under regulations prescribed under section 5738, an agency may pay to or on behalf of an employee who transfers in the interest of the Government, the expenses of property management services when the employee transfers to a post of duty outside the United States. Such payment shall terminate upon return of the employee to an official station within the United States.

(f)(1) Under regulations prescribed under section 5738 and subject to paragraph (2), an employee who is reimbursed under subsections (a) through (e) of this section or section 5724(a) of this title is entitled to an amount for miscellaneous expenses—

(A) not to exceed two weeks’ basic pay, if such employee has an immediate family; or

(B) not to exceed one week's basic pay, if such employee does not have an immediate family.

(2) Amounts paid under paragraph (1) may not exceed amounts determined at the maximum rate payable for a position at GS–13 of the General Schedule.

(g) A former employee separated by reason of reduction in force or transfer of function who within one year after the separation is reemployed by a nontemporary appointment at a different geographical location from that where the separation occurred, may be allowed and paid the expenses authorized by sections 5724, 5725, 5726(b), and 5727 of this title, and may receive the benefits authorized by subsections (a) through (f) of this section, in the same manner as though the employee had been transferred in the interest of the Government without a break in service to the location of reemployment from the location where separated.

(h) Payments for subsistence expenses, including amounts in lieu of per diem or actual subsistence expenses or a combination thereof, authorized under this section may not exceed the maximum payment allowed under regulations which implement section 5702 of this title.

(Added Pub. L. 90–83, §1(37)(A), Sept. 11, 1967, 81 Stat. 204; amended Pub. L. 96–70, title I, §1231(d), Sept. 27, 1979, 93 Stat. 470; Pub. L. 98–151, §118(a)(5), (6), Nov. 14, 1983, 97 Stat. 977, 978; Pub. L. 99–234, title I, §105, Jan. 2, 1986, 99 Stat. 1758; Pub. L. 100–202, §101(m) [title VI, §628(a)(1)], Dec. 22, 1987, 101 Stat. 1329–390, 1329–430; Pub. L. 101–510, div. A, title XII, §1206(c), Nov. 5, 1990, 104 Stat. 1661; Pub. L. 104–201, div. A, title XVII, §§1711–1713(a), 1714, 1718, Sept. 23, 1996, 110 Stat. 2753–2755, 2757; Pub. L. 105–85, div. C, title XXXV, §3550(c)(2), Nov. 18, 1997, 111 Stat. 2074; Pub. L. 105–264, §§6(5), 7, Oct. 19, 1998, 112 Stat. 2356, 2357.)

In subsection (a), the word “agency” is substituted for “department” to conform to the definition in 5 U.S.C. 5721(1). The word “employee” is substituted for “officers or employees” and “officer or employee” to conform to the definitions in 5 U.S.C. 5721(2) and 2105. The words “section 5724(a) of this title” and “section 5702 of this title” are substituted for “subsection (a) of section 1 of this Act” and “section 3 of the Travel Expense Act of 1949 (63 Stat. 166, as amended; 5 U.S.C. 836)” to reflect the codification of the cited acts in 5 U.S.C. In subsection (a)(2), the words “within the continental United States” are coextensive with and substituted for “within the continental United States, excluding Alaska” on authority of the definition of “continental United States” in 5 U.S.C. 5721(3).

In subsection (b), the words “this subchapter” and “subsection (a) of this section or section 5724(a) of this title” are substituted for “this Act” and “section 1(a) or section 23 of this Act”, respectively, to reflect the codification of the act in 5 U.S.C. The word “officer” is omitted as included in “employee”. The words “in the General Schedule of the Classification Act of 1949, as amended” are omitted as unnecessary.

In subsection (c), the word “officer” is omitted as included in “employee”. The words “sections 5724, 5725, 5726(b), and 5727 of this title” and “subsections (a) and (b) of this section” are substituted for “section 1 of this Act” and “sections 23 and 24 of this Act”, respectively, to reflect the codification of the act in title 5, United States Code.

The General Schedule, referred to in subsec. (f)(2), is set out under section 5332 of this title.

1998 —Subsec. (a). Pub. L. 105–264, §7(1), substituted “Under regulations prescribed under section 5738, an agency shall pay” for “An agency shall pay”.

Subsec. (b)(1). Pub. L. 105–264, §7(2), substituted “Under regulations prescribed under section 5738, an agency may pay” for “An agency may pay” in introductory provisions.

Subsec. (b)(1)(B)(ii). Pub. L. 105–264, §7(3), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “an amount for subsistence expenses.”

Subsec. (c)(1). Pub. L. 105–264, §7(2), substituted “Under regulations prescribed under section 5738, an agency may pay” for “An agency may pay” in introductory provisions.

Subsec. (c)(1)(B). Pub. L. 105–264, §7(4), substituted “an amount for subsistence expenses, that may not exceed a maximum amount determined by the Administrator of General Services,” for “an amount for subsistence expenses”.

Subsec. (d)(1), (2). Pub. L. 105–264, §7(1), substituted “Under regulations prescribed under section 5738, an agency shall pay” for “An agency shall pay”.

Subsec. (d)(2)(A). Pub. L. 105–264, §7(5), substituted “of the sale” for “for the sale”.

Subsec. (d)(2)(B). Pub. L. 105–264, §7(6), substituted “of the purchase” for “for the purchase”.

Subsec. (d)(8). Pub. L. 105–264, §7(2), (7), substituted “Under regulations prescribed under section 5738, an agency may pay” for “An agency may pay” and “paragraph (1) or (2)” for “paragraph (2) or (3)”.

Subsec. (e). Pub. L. 105–264, §7(2), substituted “Under regulations prescribed under section 5738, an agency may pay” for “An agency may pay”.

Subsec. (f)(1). Pub. L. 105–264, §7(8), substituted “Under regulations prescribed under section 5738 and subject to paragraph (2),” for “Subject to paragraph (2),” in introductory provisions.

Subsec. (i). Pub. L. 105–264, §7(9), struck out subsec. (i) which read as follows: “Subsections (a), (b), and (c) shall be implemented under regulations issued under section 5738 of this title.”

Subsec. (j). Pub. L. 105–264, §6(5), struck out subsec. (j) which read as follows: “For purposes of subsections (c), (d), and (e), the term ‘United States’ includes the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, the territories and possessions of the United States, and the areas and installations in the Republic of Panama that are made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements (as described in section 3(a) of the Panama Canal Act of 1979 (22 U.S.C. 3602(a))).”

1997 —Subsec. (j). Pub. L. 105–85, which directed the amendment of subsec. (j) by inserting “and” after “Northern Mariana Islands,” and by substituting “United States.” for “United States, and the areas and installations in the Republic of Panama that are made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements (as described in section 3(a) of the Panama Canal Act of 1979 (22 U.S.C. 3602(a))).”, effective Jan. 1, 1999, could not be executed because subsec. (j) did not appear subsequent to amendment by Pub. L. 105–264. See 1998 Amendment note above.

1996 —Pub. L. 104–201, §1711, amended section generally, substituting subsecs. (a) and (b) for former subsecs. (a) to (c) which made funds available to pay certain expenses of employees for whom Government pays travel and transportation expenses under section 5724(a) of this title, provided for entitlement to certain amounts of basic pay to such employees, and provided for payment of expenses of certain former employees.

Subsec. (c). Pub. L. 104–201, §1712, added subsec. (c).

Subsec. (d). Pub. L. 104–201, §1713(a), added subsec. (d).

Subsec. (d)(8). Pub. L. 104–201, §1714(1), added par. (8).

Subsec. (e). Pub. L. 104–201, §1714(2), added subsec. (e).

Subsecs. (f) to (j). Pub. L. 104–201, §1718, added subsecs. (f) to (j).

1990 —Subsec. (a)(2). Pub. L. 101–510 struck out “continental” before “United States” in second sentence.

1987 —Subsec. (a)(4)(A). Pub. L. 100–202 inserted provisions authorizing reimbursement of expenses of selling residence of employee at official station from which employee was transferred when assigned to duty outside United States, its territories or possessions, Puerto Rico, or parts of Panama, provisions authorizing reimbursement of expenses of purchasing residence at new official station in United States, its territories or possessions, Puerto Rico, or parts of Panama, and provisions disallowing reimbursement of expenses in connection with transfers from a post of duty located outside the United States, its territories or possessions, Puerto Rico, or parts of Panama, for any transaction that occurs prior to official notification that employee's return to the United States would be to official station other than official station from which employee was transferred.

1986 —Subsec. (a)(1). Pub. L. 99–234, §105(1), (2), substituted “allowance or” for “allowance instead of” and “maximum payment permitted under regulations which implement section 5702 of this title” for “maximum per diem rates prescribed by or under section 5702 of this title”.

Subsec. (a)(2). Pub. L. 99–234, §105(1), (2), substituted “allowance or” for “allowance instead of” and “maximum payment permitted under regulations which implement section 5702 of this title” for “maximum per diem rates prescribed by or under section 5702 of this title”.

Subsec. (a)(3). Pub. L. 99–234, §105(2), (3), substituted “maximum payment permitted under regulations which implement section 5702 of this title” for “maximum per diem rates prescribed by or under section 5702 of this title” and “daily rates and amounts” for “average daily rates”.

1983 —Subsec. (a)(3). Pub. L. 98–151, §118(a)(5)(A), in first sentence substituted “60 days” for “30 days”.

Pub. L. 98–151, §118(a)(5)(B), substituted provisions authorizing extension for an additional 60 days if agency head or designee determines existence of compelling reasons for continued occupancy, for provisions authorizing extension for an additional 30 days if the employee moves to or from Alaska, Hawaii, the territories or possessions, etc., and struck out provisions relating to additional limitations on daily rates for reimbursement for subsistence expenses.

Subsec. (a)(4). Pub. L. 98–151, §118(a)(6), redesignated existing provisions as subpar. (A) and added subpar. (B).

1979 —Subsec. (a)(3), (4). Pub. L. 96–70 substituted in pars. (3) and (4) “areas and installations in the Republic of Panama made available to the United States pursuant to the Panama Canal Treaty of 1977 and related agreements (as described in section 3(a) of the Panama Canal Act of 1979)” for “Canal Zone” wherever appearing.

Amendment by Pub. L. 105–85 effective Jan. 1, 1999, see section 3550(c)(3) of Pub. L. 105–85, set out as a note under section 5724 of this title.

Effective Date of 1987 Amendment

Section 101(m) [title VI, §628(a)(2)] of Pub. L. 100–202 provided that: “The amendments made by paragraph (2) [probably means par. (1) which amended this section] shall be applicable with respect to any employee transferred to or from a post of duty on or after 60 days after the date of enactment of this section [Dec. 22, 1987].”

Amendment by Pub. L. 96–70 effective Oct. 1, 1979, see section 3304 of Pub. L. 96–70, set out as an Effective Date note under section 3601 of Title 22, Foreign Relations and Intercourse.

Extension of Payment of Relocation Expenses to Puerto Rico, Northern Mariana Islands, and Territories and Possessions of the United States

Pub. L. 105–277, div. A, §101(b) [title I, §125], Oct. 21, 1998, 112 Stat. 2681–50, 2681–74, provided that: “Effective with the enactment of this Act [Oct. 21, 1998], and in any fiscal year hereafter, the Attorney General and the Secretary of the Treasury may, for their respective agencies, extend the payment of relocation expenses listed in section 5724a(b)(1) of Title 5 of the United States Code to include the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, and the territories and possessions of the United States.”

Amendments by Pub. L. 98–151 to be carried out be agencies by use of funds appropriated or otherwise available for administrative expenses of such agencies, and do not authorize appropriation of funds in amounts exceeding sums already authorized to be appropriated for such agencies, see section 118(b) of Pub. L. 98–151, set out as a note under section 5724 of this title.

§5724b. Taxes on reimbursements for travel, transportation, and relocation expenses of employees transferred

(a) Under regulations prescribed under section 5738 of this title and to the extent considered necessary and appropriate, as provided therein, appropriations or other funds available to an agency for administrative expenses are available for the reimbursement of substantially all of the Federal, State, and local income taxes incurred by an employee, or by an employee and such employee's spouse (if filing jointly), for any moving or storage expenses furnished in kind, or for which reimbursement or an allowance is provided (but only to the extent of the expenses paid or incurred). Reimbursements under this subsection shall also include an amount equal to all income taxes for which the employee and spouse, as the case may be, 1 would be liable due to the reimbursement for the taxes referred to in the first sentence of this subsection.

(b) For the purposes of this section, “moving or storage expenses” means travel and transportation expenses (including storage of household goods and personal effects under section 5724 of this title) and other relocation expenses under sections 5724a and 5724c of this title.

(Added Pub. L. 98–151, §118(a)(7)(A)(i), Nov. 14, 1983, 97 Stat. 978; amended Pub. L. 98–473, title I, §120(b), Oct. 12, 1984, 98 Stat. 1969; Pub. L. 104–201, div. A, title XVII, §1723(b)(1), Sept. 23, 1996, 110 Stat. 2759.)

Codification

Prior to amendment by Pub. L. 98–473, the words “as the case may be” were preceded by “the employee, or the employee and spouse,”.

1996 —Subsec. (a). Pub. L. 104–201 substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

1984 —Pub. L. 98–473 amended section generally, substituting “reimbursement of substantially all of the Federal, State, and local income taxes” for “reimbursement of all or part of the Federal, State, and city income taxes” and “for which the employee and spouse, as the case may be” for “for which the employee, or the employee and spouse, as the case may be” in subsec. (a) and “5724c” for “5726(c)” in subsec. (b).

Effective Date; Promulgation of Regulations

Enactment by Pub. L. 98–151 and promulgation of regulations for amendments by Pub. L. 98–151 effective Nov. 14, 1983, see section 118(c) of Pub. L. 98–151, set out as an Effective Date of 1983 Amendment; Promulgation of Regulations note under section 5724 of this title.

1  See Codification note below.

§5724c. Relocation services

Under regulations prescribed under section 5738 of this title, each agency may enter into contracts to provide relocation services to agencies and employees for the purpose of carrying out this subchapter. An agency may pay a fee for such services. Such services include arranging for the purchase of a transferred employee's residence.

(Added Pub. L. 98–151, §118(a)(7)(A)(i), Nov. 14, 1983, 97 Stat. 978; amended Pub. L. 98–473, title I, §120(b), Oct. 12, 1984, 98 Stat. 1969; Pub. L. 104–201, div. A, title XVII, §1713(b), Sept. 23, 1996, 110 Stat. 2754.)

1996 —Pub. L. 104–201 amended section generally. Prior to amendment, section read as follows: “Under such regulations as the President may prescribe, each agency is authorized to enter into contracts to provide relocation services to agencies and employees for the purpose of carrying out the provisions of this subchapter. Such services include but need not be limited to arranging for the purchase of a transferred employee's residence.”

1984 —Pub. L. 98–473 amended section generally, adding authority of the President to prescribe regulations.

§5724d. Transportation and moving expenses for immediate family of certain deceased Federal employees

(a) In General .—Under regulations prescribed by the President, the head of the agency concerned (or a designee) may determine that a covered employee died as a result of personal injury sustained while in the performance of the employee's duty and authorize or approve the payment by the agency, from Government funds, of—

(1) any qualified expense of the immediate family of the covered employee attributable to a change in their place of residence, if the place where the immediate family will reside following the death of the employee is—

(A) different from the place where the immediate family resided at the time of the employee's death; and

(B) within the United States; and

(2) any expense of preparing and transporting the remains of the deceased to—

(A) the place where the immediate family will reside following the death of the employee; or

(B) such other place appropriate for interment as is determined by the agency head (or designee).

(b) No Duplicate Payment of Expenses .—No expenses may be paid under this section if those expenses are paid from Government funds under section 5742 or any other authority.

(c) Definitions .—For purposes of this section—

(1) the term “covered employee” means—

(A) a law enforcement officer, as defined in section 5541;

(B) any employee in or under the Federal Bureau of Investigation who is not described in subparagraph (A); and

(C) a customs and border protection officer, as defined in section 8331(31); and

(2) the term “qualified expense”, as used with respect to an immediate family changing its place of residence, means the transportation expenses of the immediate family, the expenses of moving (including transporting, packing, crating, temporarily storing, draying, and unpacking) the household goods and personal effects of such immediate family, not in excess of 18,000 pounds net weight, and, when authorized or approved by the agency head (or designee), the transportation of 1 privately owned motor vehicle.

(Added Pub. L. 111–178, §2(a), June 9, 2010, 124 Stat. 1262.)

No Relevance as to Compensation Claims

Pub. L. 111–178, §2(b), June 9, 2010, 124 Stat. 1263, provided that: “No determination made under section 5724d of title 5, United States Code, shall be deemed relevant to or be considered in connection with any claim for compensation under chapter 81 of that title or under any other law under which compensation may be provided on account of death or personal injury, nor shall any determination made with respect to any such claim be deemed relevant to or be considered in connection with any request for payment of expenses under such section 5724d.”

Delegation Under Section 2(a) of the Special Agent Samuel Hicks Families of Fallen Heroes Act

Memorandum of President of the United States, Sept. 12, 2011, 76 F.R. 57621, provided:

Memorandum for the Administrator of General Services

By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 301 of title 3, United States Code, I hereby delegate to you the function conferred upon the President by section 2(a) of the Special Agent Samuel Hicks Families of Fallen Heroes Act (Public Law 111–178) to prescribe the applicable regulations.

You are authorized and directed to publish this memorandum in the Federal Register.

Barack Obama.      

§5725. Transportation expenses; employees assigned to danger areas

(a) When an employee of the Government is on duty, or is transferred or assigned to duty, at a place designated by the head of the agency concerned as inside a zone—

(1) from which his immediate family should be evacuated; or

(2) to which they are not permitted to accompany him;

because of military or other reasons which create imminent danger to life or property, or adverse living conditions which seriously affect the health, safety, or accommodations of the immediate family, Government funds may be used to transport his immediate family and household goods and personal effects, under regulations prescribed by the head of the agency, to a location designated by the employee. When circumstances prevent the employee from designating a location, or it is administratively impracticable to determine his intent, the immediate family may designate the location. When the designated location is inside a zone to which movement of families is prohibited under this subsection, the employee or his immediate family may designate an alternate location.

(b) When the employee is assigned to a duty station from which his immediate family is not excluded by the restrictions in subsection (a) of this section, Government funds may be used to transport his immediate family and household goods and personal effects from the designated or alternate location to the duty station.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 503; Pub. L. 105–264, §6(6), Oct. 19, 1998, 112 Stat. 2356.)

The word “employee” is substituted for “civilian officers and employees” in view of the definition of “employee” in sections 5721 and 2105.

1998 —Subsec. (a). Pub. L. 105–264 substituted “Government” for “United States” in introductory provisions.

§5726. Storage expenses; household goods and personal effects

(a) For the purpose of subsection (b) of this section, “household goods and personal effects” means such personal property of an employee and his dependents as authorized under regulations prescribed under section 5738 of this title to be transported or stored, including, in emergencies, motor vehicles authorized to be shipped at Government expense.

(b) Under regulations prescribed under section 5738 of this title, an employee, including a new appointee and a student trainee to the extent authorized by sections 5722 and 5723 of this title, assigned to a permanent duty station outside the continental United States may be allowed storage expenses and related transportation and other expenses for his household goods and personal effects when—

(1) the duty station is one to which he cannot take or at which he is unable to use his household goods and personal effects; or

(2) the head of the agency concerned authorizes storage of the household goods and personal effects in the public interest or for reasons of economy.

The weight of the household goods and personal effects stored under this subsection, together with the weight of property transported under section 5724(a), may not exceed 18,000 pounds net weight, excluding a motor vehicle described by subsection (a) of this section.

(c) Under regulations prescribed under section 5738 of this title, when an employee, including a new appointee and a student trainee to the extent authorized by section 5723 of this title, is assigned to a permanent duty station at an isolated location in the continental United States to which he cannot take or at which he is unable to use his household goods and personal effects because of the absence of residence quarters at the location, nontemporary storage expenses or storage at Government expense in Government-owned facilities (including related transportation and other expenses), whichever is more economical, may be allowed the employee under regulations prescribed by the head of the agency concerned. The weight of property stored under this subsection, together with the weight of property transported under sections 5723(a) and 5724(a) of this title, may not exceed the total maximum weight the employee would be entitled to have moved. The period of nontemporary storage under this subsection may not exceed 3 years.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 504; Pub. L. 90–83, §1(38), Sept. 11, 1967, 81 Stat. 205; Pub. L. 98–151, §118(a)(2), Nov. 14, 1983, 97 Stat. 977; Pub. L. 104–201, div. A, title XVII, §1723(b)(1), (3), Sept. 23, 1996, 110 Stat. 2759.)

The word “employee” is substituted for “civilian officer or employee” in view of the definition of “employee” in sections 5721 and 2105.

In subsection (b), the words “including a new appointee and a student trainee to the extent authorized by sections 5722 and 5723 of this title” are substituted for “including any new appointee in accordance with section 73b–3 of this title” for clarity and reflect the codification of former section 73b–3 in this title.

The amendment of subsection (a) of 5 U.S.C. 5726 reflects the addition of a new subsection (c).

Subsection (b) of 5 U.S.C. 5726 was derived from subsection (e) of section 1 of the Administrative Expenses Act of 1946, as amended (74 Stat. 796). In the codification of subsection (e), the words “7,000 pounds net weight” were substituted for “the maximum weight limitation provided by subsection (a)”. During the pendency of the codification bill, section 1(a)(2) of Public Law 89–516, amended subsection (a) of section 1 of the Administrative Expenses Act of 1946 to increase the maximum weight limitation from 7,000 to 11,000 pounds. Thus, the amendment of subsection (b) is necessary to reflect the current weight limitation applicable.

In subsection (c), the word “employee” is substituted for “civilian officer or employee” to conform to the definitions in 5 U.S.C. 5721(2) and 2105. The words “including a new appointee and a student trainee to the extent authorized by section 5723 of this title” are substituted for “including any new appointee in accordance with section 7(b) of this Act, as amended” for clarity and to reflect the codification of section 7(b) in 5 U.S.C. 5723. The words “continental United States” are coextensive with and substituted for “continental United States, excluding Alaska” on authority of the definition of “continental United States” in 5 U.S.C. 5721(3). The words “head of the agency concerned” are substituted for “head of the Executive Department or agency concerned” to conform to the definition in 5 U.S.C. 5721(1). In the penultimate sentence, the words “sections 5723(a) and 5724(a) of this title” are substituted for “section 1 or 7(b) of this Act” to reflect the codification of sections 1 and 7(b) in 5 U.S.C. 5723(a) and 5724(a); and the word “officer” is omitted as included in “employee”. In the last sentence, the words “under this subsection” are inserted for clarity.

Subsection (b) of section 25 of the Administrative Expenses Act of 1946 (added by section 2 of Public Law 89–516) is omitted as executed.

1996 —Subsec. (a). Pub. L. 104–201, §1723(b)(3), substituted “as authorized under regulations prescribed under section 5738 of this title” for “as the President may by regulation authorize”.

Subsecs. (b), (c). Pub. L. 104–201, §1723(b)(1), substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

1983 —Subsec. (b). Pub. L. 98–151 substituted “18,000” for “11,000”.

§5727. Transportation of motor vehicles

(a) Except as specifically authorized by statute, an authorization in a statute or regulation to transport the effects of an employee or other individual at Government expense is not an authorization to transport an automobile.

(b) Under regulations prescribed under section 5738 of this title, the privately owned motor vehicle of an employee, including a new appointee and a student trainee to the extent authorized by sections 5722 and 5723 of this title, may be transported at Government expense to, from, and between the continental United States and a post of duty outside the continental United States, or between posts of duty outside the continental United States, when—

(1) the employee is assigned to the post of duty for other than temporary duty; and

(2) the head of the agency concerned determines that it is in the interest of the Government for the employee to have the use of a motor vehicle at the post of duty.

(c) Under regulations prescribed under section 5738 of this title, the privately owned motor vehicle or vehicles of an employee, including a new appointee or a student trainee for whom travel and transportation expenses are authorized under section 5723 of this title, may be transported at Government expense to a new official station of the employee when the agency determines that such transport is advantageous and cost-effective to the Government.

(d) An employee may transport only one motor vehicle under subsection (b) of this section during a 4-year period, except when the head of the agency concerned determines that replacement of the motor vehicle during the period is necessary for reasons beyond the control of the employee and is in the interest of the Government, and authorizes in advance the transportation under subsection (b) of this section of one additional privately owned motor vehicle as a replacement. When an employee has remained in continuous service outside the continental United States during the 4-year period after the date of transportation under subsection (b) of this section of his motor vehicle, the head of the agency concerned may authorize transportation under subsection (b) of this section of a replacement for that motor vehicle.

(e) When the head of an agency authorizes transportation under subsection (b) or (c) of this section of a privately owned motor vehicle, the transportation may be by—

(1) commercial means, if available at reasonable rates and under reasonable conditions; or

(2) Government means on a space-available basis.

(f)(1) This section, except subsection (a), does not apply to—

(A) the Foreign Service of the United States; or

(B) the Central Intelligence Agency.

(2) This section, except subsection (a), does not affect section 403e(4) of title 50.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 504; Pub. L. 96–465, title II, §2314(e), Oct. 17, 1980, 94 Stat. 2168; Pub. L. 104–201, div. A, title XVII, §§1715(a), 1723(b)(1), Sept. 23, 1996, 110 Stat. 2755, 2759; Pub. L. 105–264, §6(7), Oct. 19, 1998, 112 Stat. 2356.)

In subsection (a), the proviso in former section 73c is omitted as superseded by section 2634 of title 10, and by former section 73b–1(f), which is carried into subsections (b)–(e).

In subsection (b), the words “including a new appointee and a student trainee to the extent authorized by sections 5722 and 5723 of this title” are substituted for “including any new appointee, in accordance with section 73b–3 of this title” for clarity and reflect the codification of former section 73b–3 in this title. The words “at Government expense” are inserted for clarity.

The last sentence of subsection (f) of former section 73b–1 which provided that for the purposes of that subsection and subsection (e), which is carried into section 5726, Alaska shall be considered to be outside the continental limits of the United States is omitted as unnecessary in view of the definition of “continental United States” in section 5721(4).

1998 —Subsec. (d). Pub. L. 105–264 substituted “continental United States” for “United States”.

1996 —Subsec. (b). Pub. L. 104–201, §1723(b)(1), in introductory provisions, substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

Subsec. (c). Pub. L. 104–201, §1715(a)(2), added subsec. (c). Former subsec. (c) redesignated (d).

Subsec. (d). Pub. L. 104–201, §1715(a)(1), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).

Subsec. (e). Pub. L. 104–201, §1715(a)(3), inserted “or (c)” after “subsection (b)”.

Pub. L. 104–201, §1715(a)(1), redesignated subsec. (d) as (e). Former subsec. (e) redesignated (f).

Subsec. (f). Pub. L. 104–201, §1715(a)(1), redesignated subsec. (e) as (f).

1980 —Subsec. (e)(2). Pub. L. 96–465 substituted “section 403e(4) of title 50” for “(A) section 1138 of title 22; or” and struck out “(B) section 403e(4) of title 50”.

§5728. Travel and transportation expenses; vacation leave

(a) Under regulations prescribed under section 5738 of this title, an agency shall pay from its appropriations the expenses of round-trip travel of an employee, and the transportation of his immediate family, but not household goods, from his post of duty outside the continental United States, Alaska, and Hawaii to the place of his actual residence at the time of appointment or transfer to the post of duty, after he has satisfactorily completed an agreed period of service outside the continental United States, Alaska, and Hawaii and is returning to his actual place of residence to take leave before serving another tour of duty at the same or another post of duty outside the continental United States, Alaska, and Hawaii under a new written agreement made before departing from the post of duty.

(b) Under regulations prescribed under section 5738 of this title, an agency shall pay from its appropriations the expenses of round-trip travel of an employee of the Government appointed by the President, by and with the advice and consent of the Senate, for a term fixed by statute, and of transportation of his immediate family, but not household goods, from his post of duty outside the continental United States, Alaska, and Hawaii to the place of his actual residence at the time of appointment to the post of duty, after he has satisfactorily completed each 2 years of service outside the continental United States, Alaska, and Hawaii and is returning to his actual place of residence to take leave before serving at least 2 more years of duty outside the continental United States, Alaska, and Hawaii.

(c)(1) Under regulations prescribed under section 5738 of this title, an agency may pay, subject to paragraph (3) of this subsection, the expenses described in paragraph (2) of this subsection in any case in which the head of the agency determines that the payment of such expenses is necessary for the purpose of recruiting or retaining an employee for service of a tour of duty at a post of duty in Alaska or Hawaii.

(2) The expenses payable under paragraph (1) of this subsection are the expenses of round-trip travel of an employee, and the transportation of his immediate family, but not household goods, from his post of duty in Alaska or Hawaii to the place of his actual residence at the time of appointment or transfer to the post of duty, incurred after he has satisfactorily completed an agreed period of service in Alaska or Hawaii and in returning to his actual place of residence to take leave before serving another tour of duty at the same or another post of duty in Alaska or Hawaii under a new written agreement made before departing from the post of duty.

(3) The payment of expenses of any employee and the transportation of his family under paragraph (1) of this subsection is limited to the expenses of travel and transportation incurred for not more than two round trips commenced within 5 years after the date the employee first commences any period of consecutive tours of duty in Alaska or Hawaii.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 505; Pub. L. 97–253, title III, §351(a), (b), Sept. 8, 1982, 96 Stat. 800; Pub. L. 104–201, div. A, title XVII, §1723(b)(1), Sept. 23, 1996, 110 Stat. 2759; Pub. L. 105–264, §6(8), Oct. 19, 1998, 112 Stat. 2356.)

The first 14 words of subsections (a) and (b), and subsection (c), are added on authority of former section 73b–3(a) (less 3d–6th provisos), which is carried into section 5722.

1998 —Subsec. (b). Pub. L. 105–264 substituted “an employee of the Government” for “an employee of the United States”.

1996 —Subsecs. (a) to (c)(1). Pub. L. 104–201, §1723(b)(1), substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

1982 —Subsecs. (a), (b). Pub. L. 97–253, §351(a), inserted “, Alaska, and Hawaii” after “continental United States” wherever appearing.

Subsecs. (c), (d). Pub. L. 97–253, §351(b), added subsec. (c) and redesignated former subsec. (c) as (d).

Effective Date of 1982 Amendment

Section 351(c), (d) of Pub. L. 97–253, as amended by Pub. L. 97–346, §3(m), Oct. 15, 1982, 96 Stat. 1649, provided that:

“(c)(1) Except as provided in paragraph (2), the amendments made by subsection (a) [amending this section] shall take effect with respect to expenses incurred after the date of enactment of this Act [Sept. 8, 1982] for round-trip travel (commenced after such date) of an employee or transportation of his immediate family from his post of duty to the place of his actual residence at the time of appointment or transfer to the post of duty.

“(2) The amendments made by this section [amending this section] shall not apply to any employee who is serving a tour of duty at a post of duty in Alaska or Hawaii on the date of the enactment of this Act [Sept. 8, 1982] during—

“(A) such tour of duty, and

“(B) any other consecutive tour of duty following such tour of duty.

“(d) For the purposes of subsection (c), the term ‘employee’ shall have the same meaning as provided in section 5721(2) of title 5, United States Code.”

§5729. Transportation expenses; prior return of family

(a) Under regulations prescribed under section 5738 of this title, an agency shall pay from its appropriations, not more than once before the return to the United States of an employee whose post of duty is outside the continental United States, the expenses of transporting his immediate family and of shipping his household goods and personal effects from his post of duty to his actual place of residence when—

(1) he has acquired eligibility for that transportation; or

(2) the public interest requires the return of the immediate family for compelling personal reasons of a humanitarian or compassionate nature, such as may involve physical or mental health, death of a member of the immediate family, or obligation imposed by authority or circumstances over which the individual has no control.

(b) Under regulations prescribed under section 5738 of this title, an agency shall reimburse from its appropriations an employee whose post of duty is outside the continental United States for the proper transportation expenses of returning his immediate family and his household goods and personal effects to the United States, when—

(1) their return was made at the expense of the employee before his return and for other than reasons of public interest; and

(2) he acquires eligibility for those transportation expenses.

(c) This section does not apply to appropriations for the Foreign Service of the United States.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 505; Pub. L. 104–201, div. A, title XVII, §1723(b)(1), Sept. 23, 1996, 110 Stat. 2759; Pub. L. 105–264, §6(9), Oct. 19, 1998, 112 Stat. 2356.)

The first 14 words of subsections (a) and (b), and subsection (c), are added on authority of former section 73b–3(a) (less 3d–6th provisos), which is carried into section 5722. The words “household effects” and “household goods” in the 5th and 6th provisos of former section 73b–3(a) are changed to “household goods and personal effects” for clarity and consistency in the use of the words elsewhere in this subchapter.

1998 —Subsecs. (a), (b). Pub. L. 105–264 struck out “or its territories or possessions” after “to the United States”.

1996 —Subsecs. (a), (b). Pub. L. 104–201 substituted “Under regulations prescribed under section 5738 of this title” for “Under such regulations as the President may prescribe”.

§5730. Funds available

Funds available for travel expenses of an employee are available for expenses of transportation of his immediate family, and funds available for transportation of things are available for transportation of household goods and personal effects, as authorized by this subchapter.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 506.)

§5731. Expenses limited to lowest first-class rate

(a) The allowance for actual expenses for transportation may not exceed the lowest first-class rate by the transportation facility used unless it is certified, in accordance with regulations prescribed under section 5738 of this title, that—

(1) lowest first-class accommodations are not available; or

(2) use of a compartment or other accommodation authorized or approved by the head of the agency concerned or his designee is required for security purposes.

(b) Instead of the maximum fixed by subsection (a) of this section, the allowance to an employee of the Government for actual expenses for transportation on an inter-island steamship in Hawaii may not exceed the rate for accommodations on the steamship that is equivalent as nearly as possible to the rate for the lowest first-class accommodations on trans-pacific steamships.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 506; Pub. L. 104–201, div. A, title XVII, §1723(b)(4), Sept. 23, 1996, 110 Stat. 2759; Pub. L. 105–264, §6(10), Oct. 19, 1998, 112 Stat. 2356.)

In subsection (a), the words “by or under authority of law” are omitted as surplusage.

In subsection (b), the words “by or under authority of law” are omitted as surplusage. The words “after the date of the enactment of this Act” are omitted as obsolete.

1998 —Subsec. (b). Pub. L. 105–264 substituted “Government” for “United States”.

1996 —Subsec. (a). Pub. L. 104–201 substituted “in accordance with regulations prescribed under section 5738 of this title” for “in accordance with regulations prescribed by the President”.

§5732. General average contribution; payment or reimbursement

Under such regulations as the President may prescribe, appropriations chargeable for the transportation of baggage and household goods and personal effects of employees of the Government, volunteers as defined by section 8142(a) of this title, and members of the uniformed services are available for the payment or reimbursement of general average contributions required. Appropriations are not available for the payment or reimbursement of general average contributions—

(1) required in connection with and applicable to quantities of baggage and household goods and personal effects in excess of quan tities authorized by statute or regulation to be transported;

(2) when the individual concerned is allowed under statute or regulation a commutation instead of actual transportation expenses; or

(3) when the individual concerned selected the means of shipment.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 506; Pub. L. 105–264, §6(11), Oct. 19, 1998, 112 Stat. 2356.)

The word “personal” is added before the word “effects” for clarity and to preserve consistency throughout this subchapter. The words “employees of the United States . . . and members of the uniformed services” are substituted for “military personnel and civilian employees of departments and agencies of the Federal Government”. The words “a volunteer as defined by section 8142(a) of this title” are based on sections 2504(a), 2505, and 2507 (a) of title 22. The words “pursuant to law” are omitted as unnecessary.

1998 —Pub. L. 105–264 substituted “Government” for “United States” in introductory provisions.

Ex. Ord. No. 10614. Payment of General-Average Contributions in Connection With Transportation of Effects

Ex. Ord. No. 10614, May 25, 1955, 20 F.R. 3699, provided:

Section 1. Definitions . As used in these regulations:

(a) The term “military personnel” means members and former and deceased members of the uniformed services as defined in section 102 of the Career Compensation Act of 1949 (63 Stat. 804) [37 U.S.C. 101].

(b) The term “civilian employees” means civilian officers and employees of a department, including Foreign Service personnel, and former and deceased civilian officers and employees.

(c) The terms “military personnel” and “civilian employees” shall also include those individuals enumerated under the term “person” as defined in section 1 of the Missing Persons Act, as amended [now section 5561 of this title].

(d) The term “department” means an executive department, independent establishment, or other agency of the Federal Government, including wholly-owned or controlled Government corporations.

(e) The term “general-average contribution” means the contribution by all parties to a sea venture (1) to make good the loss sustained by any one of their number on account of voluntary sacrifices made of part of the ship or cargo to save the residue or the lives of those on board from impending peril, or (2) for extraordinary expenses necessarily incurred for the common benefit and safety of all.

(f) The term “household goods” means such baggage, household goods, and effects, including privately-owned automobiles and professional books, papers, and equipment, of military personnel and civilian employees as are authorized to be transported at Government expense by law or regulations pursuant to law.

Sec . 2. Allowance of general-average contributions . Whenever military personnel or civilian employees of a department are liable for general-average contributions arising out of shipments of household goods (as defined in section 1 (f) hereof), authorized or approved under law or regulations pursuant to law, disbursements shall be made, under rules and regulations prescribed by the head of the department concerned, from appropriations chargeable for the transportation of baggage and household goods and effects (a) for the payment of the general-average contributions for which such military personnel or civilian employees are liable, or (b) for the reimbursement of such military personnel or civilian employees in the amounts of their general-average liability paid by them and for which receipts are furnished, subject to the limitations set forth in section 3 hereof.

Sec . 3. Limitations . The provisions of section 2 hereof shall not apply:

(a) In case the shipment of household goods is made under law or regulation pursuant to law which provides for reimbursement to the military person or civilian employee concerned on a commuted basis in lieu of payment by the Government of the actual costs of the shipment; or

(b) In case the military person or civilian employee concerned has himself selected the means of shipment; or

(c) To quantities of household goods (excluding automobiles) shipped in excess of quantities authorized to be transported by law or regulation pursuant to law. In any case of such excess shipment, the liability of the Government for the employee's general-average contribution shall not exceed the proportion that the applicable limitation, by weight or volume, bears to the total quantity, by weight or volume, of the household goods shipped.

Sec . 4. Effective date . This order shall be effective in any case in which the loss involved occurs, or has occurred, on or after June 4, 1954.

Dwight D. Eisenhower.      

§5733. Expeditious travel

The travel of an employee shall be by the most expeditious means of transportation practicable and shall be commensurate with the nature and purpose of the duties of the employee requiring such travel.

(Added Pub. L. 90–206, title II, §222(c)(1), Dec. 16, 1967, 81 Stat. 641.)

Section effective thirty days after Dec. 16, 1967, see section 220(a)(4) of Pub. L. 90–206, set out as an Effective Date of 1967 Amendment note under section 5542 of this title.

§5734. Travel, transportation, and relocation expenses of employees transferred from the Postal Service

Notwithstanding the provisions of any other law, officers and employees of the United States Postal Service promoted or transferred under section 1006 of title 39, United States Code, from the Postal Service to an agency (as defined in section 5721 of this title), for permanent duty may be authorized travel, transportation, and relocation expenses and allowances under the same conditions and to the same extent authorized by this subchapter for other transferred employees within the meaning of this chapter.

(Added Pub. L. 99–234, title I, §106(a), Jan. 2, 1986, 99 Stat. 1758.)

§5735. Travel, transportation, and relocation expenses of employees transferring to the United States Postal Service

(a) In General .—Notwithstanding any other provision of law, employees of the Department of Defense described in subsection (b) may be authorized travel, transportation, and relocation expenses and allowances in connection with appointments referred to in such subsection under the same conditions and to the same extent authorized by this subchapter for transferred employees.

(b) Covered Employees .—Subsection (a) applies to any employee of the Department of Defense who—

(1) is scheduled for separation from the Department, other than for cause;

(2) is selected for appointment to a continuing position with the United States Postal Service; and

(3) accepts the appointment.

(Added Pub. L. 103–337, div. A, title III, §345(a)(1), Oct. 5, 1994, 108 Stat. 2723.)

Section 345(b) of Pub. L. 103–337 provided that: “The amendments made by subsection (a) [enacting this section] shall apply to persons separated from employment with the Department of Defense on or after the date of the enactment of this Act [Oct. 5, 1994].”

§5736. Travel, transportation, and relocation expenses of certain nonappropriated fund employees

An employee of a nonappropriated fund instrumentality of the Department of Defense or the Coast Guard described in section 2105(c) of this title who moves, without a break in service of more than 3 days, to a position in the Department of Defense or the Coast Guard, respectively, may be authorized travel, transportation, and relocation expenses and allowances under the same conditions and to the same extent authorized by this subchapter for transferred employees.

(Added Pub. L. 104–201, div. A, title XVI, §1605(a)(1), Sept. 23, 1996, 110 Stat. 2736.)

Section 1605(b) of Pub. L. 104–201 provided that: “Section 5736 of title 5, United States Code (as added by subsection (a)(1)), shall apply to moves between positions as described in such section that are effective on or after October 1, 1996.”

Transfer of Functions

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

§5737. Relocation expenses of an employee who is performing an extended assignment

(a) Under regulations prescribed under section 5738 of this title, an agency may pay to or on behalf of an employee assigned from the employee's official station to a duty station for a period of not less than six months and not greater than 30 months, the following expenses in lieu of payment of expenses authorized under subchapter I of this chapter:

(1) Travel expenses to and from the assignment location in accordance with section 5724 of this title.

(2) Transportation expenses of the immediate family and household goods and personal effects to and from the assignment location in accordance with section 5724 of this title.

(3) A per diem allowance for en route travel of the employee's immediate family to and from the assignment location in accordance with section 5724a(a) of this title.

(4) Travel and transportation expenses of the employee and spouse to seek new residence quarters at the assignment location in accordance with section 5724a(b) of this title.

(5) Subsistence expenses of the employee and the employee's immediate family while occupying temporary quarters upon commencement and termination of the assignment in accordance with section 5724a(c) of this title.

(6) An amount, in accordance with section 5724a(f), to be used by the employee for miscellaneous expenses of this title. 1

(7) The expenses of transporting a privately owned motor vehicle or vehicles to the assignment location in accordance with section 5727 of this title.

(8) An allowance as authorized under section 5724b of this title for Federal, State, and local income taxes incurred on reimbursement of expenses paid under this section or on services provided in kind under this section.

(9) Expenses of nontemporary storage of household goods and personal effects as defined in section 5726(a) of this title, subject to the limitation that the weight of the household goods and personal effects stored, together with the weight of property transported under section 5724(a) of this title, may not exceed the total maximum weight which could be transported in accordance with section 5724(a) of this title.

(10) Expenses of property management services.

(b) An agency shall not make payment under this section to or on behalf of the employee for expenses incurred after termination of the temporary assignment.

(Added Pub. L. 104–201, div. A, title XVII, §1716, Sept. 23, 1996, 110 Stat. 2756.)

Section effective 180 days after Sept. 23, 1996, see section 1725(a) of Pub. L. 104–201, set out as an Effective Date of 1996 Amendment note under section 5722 of this title.

1  So in original.

§5737a. Employees temporarily deployed in contingency operations

(a) Definitions .—For purposes of this section—

(1) the term “covered employee” means an individual who—

(A) is an employee of an Executive agency or a military department, excluding a Government controlled corporation; and

(B) is assigned on a temporary change of station in support of a contingency operation;

(2) the term “temporary change of station”, as used with respect to an employee, means an assignment—

(A) from the employee's official duty station to a temporary duty station; and

(B) for which such employee is eligible for expenses under section 5737; and

(3) the term “contingency operation” has the meaning given such term by section 1482a(c) of title 10.

(b) Quarters and Rations .—The head of an agency may provide quarters and rations, without charge, to any covered employee of such agency during the period of such employee's temporary assignment (as described in subsection (a)(1)(B)).

(c) Storage of Motor Vehicle .—The head of an agency may provide for the storage, without charge, or for the reimbursement of the cost of storage, of a motor vehicle that is owned or leased by a covered employee of such agency (or by a dependent of such an employee) and that is for the personal use of the covered employee. This subsection shall apply—

(1) with respect to storage during the period of the employee's temporary assignment (as described in subsection (a)(1)(B)); and

(2) in the case of a covered employee, with respect to not more than one motor vehicle as of any given time.

(d) Relationship to Other Benefits .—Any benefits under this section shall be in addition to (and not in lieu of) any other benefits for which the covered employee is otherwise eligible.

(Added Pub. L. 110–181, div. A, title XI, §1104(a), Jan. 28, 2008, 122 Stat. 346.)

§5738. Regulations

(a)(1) Except as specifically provided in this subchapter, the Administrator of General Services shall prescribe regulations necessary for the administration of this subchapter.

(2) The Administrator of General Services shall include in the regulations authority for the head of an agency or his designee to waive any limitation of this subchapter or in any implementing regulation for any employee relocating to or from a remote or isolated location who would suffer hardship if the limitation were not waived. A waiver of a limitation under authority provided in the regulations pursuant to this paragraph shall be effective notwithstanding any other provision of this subchapter.

(b) In prescribing regulations for the implementation of section 5724b of this title, the Administrator of General Services shall consult with the Secretary of the Treasury.

(c) The Secretary of Defense shall prescribe regulations necessary for the implementation of section 5735 of this title.

(Added Pub. L. 104–201, div. A, title XVII, §1722, Sept. 23, 1996, 110 Stat. 2758.)

§5739. Authority for relocation expenses test programs

(a)(1) Notwithstanding any other provision of this subchapter, under a test program which the Administrator of General Services determines to be in the interest of the Government and approves, an agency may pay through the proper disbursing official any necessary relocation expenses in lieu of any payment otherwise authorized or required under this subchapter. An agency shall include in any request to the Administrator for approval of such a test program an analysis of the expected costs and benefits and a set of criteria for evaluating the effectiveness of the program.

(b) The Administrator shall transmit a copy of any test program approved or extended by the Administrator under this section to the appropriate committees of the Congress at least 30 days before the effective date of the program or extension.

(c)(1) An agency authorized to conduct a test program under subsection (a) shall annually submit a report on the results of the program to date to the Administrator.

(2) Not later than 3 months after completion of a test program, the agency conducting the program shall submit a final report on the results of the program to the Administrator and the appropriate committees of Congress.

(d) No more than 12 test programs under this section may be conducted simultaneously.

(e)(1) The Administrator may not approve any test program for an initial period of more than 4 years.

(2)(A) Upon the request of the agency administering a test program, the Administrator may extend the program.

(B) An extension under subparagraph (A) may not exceed 4 years.

(C) The Administrator may exercise more than 1 extension under subparagraph (A) with respect to any test program.

(Added Pub. L. 105–264, §5(b), Oct. 19, 1998, 112 Stat. 2355; amended Pub. L. 109–325, §1(a), Oct. 11, 2006, 120 Stat. 1760; Pub. L. 111–112, §1(a), Nov. 30, 2009, 123 Stat. 3024.)

2009 —Subsec. (a)(3). Pub. L. 111–112, §1(a)(1), struck out par. (3) which read as follows: “Nothing in this section is intended to limit the authority of any agency to conduct test programs.”

Subsec. (b). Pub. L. 111–112, §1(a)(2), inserted “or extended” after “approved” and “or extension” after “of the program”.

Subsec. (c). Pub. L. 111–112, §1(a)(3), added subsec. (c) and struck out former subsec. (c) which read as follows: “An agency authorized to conduct a test program under subsection (a) shall provide to the Administrator and the appropriate committees of the Congress a report on the results of the program no later than 3 months after completion of the program.”

Subsec. (d). Pub. L. 111–112, §1(a)(4), substituted “12” for “10”.

Subsec. (e). Pub. L. 111–112, §1(a)(5), added subsec. (e) and struck out former subsec. (e) which read as follows: “The authority to conduct test programs under this section shall expire 11 years after the date of the enactment of the Travel and Transportation Reform Act of 1998.”

2006 —Subsec. (a)(1). Pub. L. 109–325, §1(a)(1), struck out “for a period not to exceed 24 months” after “disbursing official”.

Subsec. (e). Pub. L. 109–325, §1(a)(2), substituted “11 years” for “7 years”.

Effective Date of 2009 Amendment

Pub. L. 111–112, §1(b), Nov. 30, 2009, 123 Stat. 3025, provided that: “This section [amending this section] shall take effect on December 18, 2009.”

Effective Date of 2006 Amendment

Pub. L. 109–325, §1(b), Oct. 11, 2006, 120 Stat. 1760, provided that: “The amendments made by this section [amending this section] shall take effect as though enacted as part of the Travel and Transportation Reform Act of 1998 (Public Law 105–264; 112 Stat. 2350).”

§5741. General prohibition

Except as specifically authorized by statute, the head of an Executive department or military department may not authorize an expenditure in connection with the transportation of remains of a deceased employee.

The words “a military department” are inserted to preserve the application of the source law. Before enactment of the National Security Act Amendments of 1949 (63 Stat. 578), the Department of the Army, the Department of the Navy, and the Department of the Air Force were Executive departments. The National Security Act Amendments of 1949 established the Department of Defense as an Executive Department including the Department of the Army, the Department of the Navy, and the Department of the Air Force as military departments, not as Executive departments. However, the source law for this section, which was in effect in 1949, remained applicable to the Secretaries of the military departments by virtue of section 12(g) of the National Security Act Amendments of 1949 (63 Stat. 591), which is set out in the reviser's note for section 301.

§5742. Transportation of remains, dependents, and effects; death occurring away from official station or abroad

(a) For the purpose of this section, “agency” means—

(1) an Executive agency;

(2) a military department;

(3) an agency in the legislative branch; and

(4) an agency in the judicial branch.

(b) When an employee dies, the head of the agency concerned, under regulations prescribed by the President and, except as otherwise provided by law, may pay from appropriations available for the activity in which the employee was engaged—

(1) the expense of preparing and transporting the remains to the home or official station of the employee, or such other place appropriate for interment as is determined by the head of the agency concerned, if death occurred while the employee was in a travel status away from his official station in the United States or while performing official duties outside the continental United States or in transit thereto or therefrom;

(2) the expense of transporting his dependents, including expenses of packing, crating, draying, and transporting household effects and other personal property to his former home or such other place as is determined by the head of the agency concerned, if—

(A) the employee died while performing official duties outside the continental United States or in transit thereto or therefrom; or

(B) in the case of an employee who was a party to a mandatory mobility agreement that was in effect when the employee died—

(i) the employee died in the circumstances described in subparagraph (A); or

(ii)(I) the employee died as a result of disease or injury incurred while performing official duties—

(aa) in an overseas location that, at the time such employee was performing such official duties, was within the area of responsibility of the Commander of the United States Central Command; and

(bb) in direct support of or directly related to a military operation, including a contingency operation (as defined in section 101(13) of title 10) or an operation in response to an emergency declared by the President; and

(II) the employee's dependents were residing either outside the continental United States or within the continental United States when the employee died; and

(3) the travel expenses of not more than 2 persons to escort the remains of a deceased employee, if death occurred while the employee was in travel status away from his official station in the United States or while performing official duties outside the United States or in transit thereto or therefrom, from the place of death to the home or official station of such person, or such other place appropriate for interment as is determined by the head of the agency concerned.

(c) When a dependent of an employee dies while residing with the employee performing of ficial duties outside the continental United States or in Alaska or in transit thereto or therefrom, the head of the agency concerned may pay the necessary expenses of transporting the remains to the home of the dependent, or such other place appropriate for interment as is determined by the head of the agency concerned. If practicable, the agency concerned in respect of the deceased may furnish mortuary services and supplies on a reimbursable basis when—

(1) local commercial mortuary facilities and supplies are not available; or

(2) the cost of available mortuary facilities and supplies are prohibitive in the opinion of the head of the agency.

Reimbursement for the cost of mortuary services and supplies furnished under this subsection shall be collected and credited to current appropriations available for the payment of these costs.

(d) The benefits of this section may not be denied because the deceased was temporarily absent from duty when death occurred.

(e) Employees covered by this section include an employee who has been reassigned away from the employee's home of record pursuant to a mandatory mobility agreement executed as a condition of employment.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 507; Pub. L. 101–510, div. A, title XII, §1206(d), Nov. 5, 1990, 104 Stat. 1661; Pub. L. 105–277, div. A, §101(d) [title V, §589(b)], Oct. 21, 1998, 112 Stat. 2681–150, 2681–210; Pub. L. 110–181, div. A, title XI, §1103(a), Jan. 28, 2008, 122 Stat. 346.)

Subsection (a) is based on the words “department, independent establishment, agency, or federally owned or controlled corporation, hereinafter called department” in former section 103a. The terms “Executive agency” and “military department” include a department, independent establishment, agency, or federally owned or controlled corporation in the executive branch because of the definitions in sections 105 and 102.

The words “a military department” are included to preserve the application of the source law. Before enactment of the National Security Act Amendments of 1949 (63 Stat. 578), the Department of the Army, the Department of the Navy, and the Department of the Air Force were Executive departments. The National Security Act Amendments of 1949 established the Department of Defense as an Executive Department including the Department of the Army, the Department of the Navy, and the Department of the Air Force, as military departments, not as Executive departments. However, the source law for this section, which was in effect in 1949, remained applicable to the Secretaries of the military departments by virtue of section 12(g) of the National Security Act Amendments of 1949 (63 Stat. 591), which is set out in the reviser's note for section 301.

Subsection (b) is restated for clarity and conciseness and to eliminate redundancy. In paragraphs (1) and (2), the words “outside the United States” are coextensive with and substituted for “in a Territory or possession of the United States or in a foreign country”.

2008 —Subsec. (b)(2). Pub. L. 110–181 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the expense of transporting his dependents, including expenses of packing, crating, draying, and transporting household effects and other personal property to his former home or such other place as is determined by the head of the agency concerned, if death occurred while the employee was performing official duties outside the continental United States or in transit thereto or therefrom; and”.

1998 —Subsec. (b)(3). Pub. L. 105–277 added par. (3).

1990 —Subsec. (b)(1), (2). Pub. L. 101–510, §1206(d)(1), inserted “continental” after “outside the”.

Subsec. (e). Pub. L. 101–510, §1206(d)(2), added subsec. (e).

Effective Date of 2008 Amendment

Pub. L. 110–181, div. A, title XI, §1103(b), Jan. 28, 2008, 122 Stat. 346, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to deaths occurring on or after the date of the enactment of this Act [Jan. 28, 2008].”

Authority of President under subsec. (b) of this section to prescribe regulations with respect to payment of expenses when an employee dies delegated to Administrator of General Services, see section 1(13) of Ex. Ord. No. 11609, July 22, 1971, 36 F.R. 13747, set out as a note under section 301 of Title 3, The President.

Authority of President under subsec. (e) of this section delegated to Office of Personnel Management by section 6(b) of Ex. Ord. No. 12748, Feb. 1, 1991, 56 F.R. 4521, eff. May 4, 1991, set out as a note under section 5301 of this title.

Travel to United States for Immediate Family of Employees Serving Abroad

Pub. L. 110–161, div. D, title VII, §701, Dec. 26, 2007, 121 Stat. 2019, provided that: “Hereafter, funds appropriated in this or any other Act may be used to pay travel to the United States for the immediate family of employees serving abroad in cases of death or life threatening illness of said employee.”

1970 —Pub. L. 91–563, §4(a), Dec. 19, 1970, 84 Stat. 1477, added heading of Subchapter IV.

§5751. Travel expenses of witnesses

(a) Under such regulations as the Attorney General may prescribe, an employee as defined by section 2105 of this title (except an individual whose pay is disbursed by the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives) summoned, or assigned by his agency, to testify or produce official records on behalf of the United States is entitled to travel expenses under subchapter I of this chapter. If the case involves the activity in connection with which he is employed, the travel expenses are paid from the appropriation otherwise available for travel expenses of the employee under proper certification by a certifying official of the agency concerned. If the case does not involve its activity, the employing agency may advance or pay the travel expenses of the employee, and later obtain reimburse ment from the agency properly chargeable with the travel expenses.

(b) An employee as defined by section 2105 of this title (except an individual whose pay is disbursed by the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives) summoned, or assigned by his agency, to testify in his official capacity or produce official records, on behalf of a party other than the United States, is entitled to travel expenses under subchapter I of this chapter, except to the extent that travel expenses are paid to the employee for his appearance by the court, authority, or party which caused him to be summoned.

(Added Pub. L. 91–563, §4(a), Dec. 19, 1970, 84 Stat. 1477; amended Pub. L. 104–186, title II, §215(9), Aug. 20, 1996, 110 Stat. 1746.)

1996 —Pub. L. 104–186 substituted “Chief Administrative Officer” for “Clerk” in subsecs. (a) and (b).

§5752. Travel expenses of Senior Executive Service candidates

Employing agencies may pay candidates for Senior Executive Service positions travel expenses incurred incident to preemployment interviews requested by the employing agency.

(Added Pub. L. 95–454, title IV, §409(b), Oct. 13, 1978, 92 Stat. 1173.)

Section effective 9 months after Oct. 13, 1978, and congressional review of provisions of sections 401 through 412 of Pub. L. 95–454, see section 415(a)(1), (b) of Pub. L. 95–454, set out as an Effective Date note under section 3131 of this title.

§5753. Recruitment and relocation bonuses

(a)(1) This section may be applied to—

(A) employees covered by the General Schedule pay system established under subchapter III of chapter 53; and

(B) employees in a category approved by the Office of Personnel Management at the request of the head of an Executive agency.

(2) A bonus may not be paid under this section to an individual who is appointed to or who holds—

(A) a position to which an individual is appointed by the President, by and with the advice and consent of the Senate;

(B) a position in the Senior Executive Service as a noncareer appointee (as such term is defined under section 3132(a)); or

(C) a position which has been excepted from the competitive service by reason of its confidential, policy-determining, policy-making, or policy-advocating character.

(3) In this section, the term “employee” has the meaning given that term in section 2105, except that such term also includes an employee described in subsection (c) of that section.

(b) The Office of Personnel Management may authorize the head of an agency to pay a bonus under this section to an individual only if—

(1) the position to which such individual is appointed (as described in paragraph (2)(A)) or to which such individual moves or must relocate (as described in paragraph (2)(B)) is likely to be difficult to fill in the absence of such a bonus; and

(2) the individual—

(A) is newly appointed as an employee of the Federal Government; or

(B)(i) is currently employed by the Federal Government; and

(ii)(I) moves to a new position in the same geographic area under circumstances described in regulations of the Office; or

(II) must relocate to accept a position in a different geographic area.

(c)(1) Payment of a bonus under this section shall be contingent upon the employee entering into a written service agreement to complete a period of employment with the agency, not longer than 4 years. The Office may, by regulation, prescribe a minimum service period for purposes of this section.

(2)(A) The agreement shall include—

(i) the commencement and termination dates of the required service period (or provisions for the determination thereof);

(ii) the amount of the bonus;

(iii) the method of payment; and

(iv) other terms and conditions under which the bonus is payable, subject to the requirements of this section and regulations of the Office.

(B) The terms and conditions for paying a bonus, as specified in the service agreement, shall include—

(i) the conditions under which the agreement may be terminated before the agreed-upon service period has been completed; and

(ii) the effect of the termination.

(C) The required service period shall commence upon the commencement of service with the agency or movement to a new position or geographic area, as applicable, unless the service agreement provides for a later commencement date in circumstances and to the extent allowable under regulations of the Office, such as when there is an initial period of formal basic training.

(d)(1) Except as provided in subsection (e), a bonus under this section shall not exceed 25 percent of the annual rate of basic pay of the employee at the beginning of the service period multiplied by the number of years (including a fractional part of a year, as determined under regulations of the Office) in the required service period of the employee involved.

(2) A bonus under this section may be paid as an initial lump sum, in installments, as a final lump sum upon the completion of the full period of service required by the agreement, or in a combination of these forms of payment.

(3) A bonus under this section is not part of the basic pay of an employee for any purpose.

(4) Under regulations of the Office, a recruitment bonus under this section may be paid to an eligible individual before that individual enters on duty.

(e) The Office may authorize the head of an agency to waive the limitation under subsection (d)(1) based on a critical agency need, subject to regulations prescribed by the Office. Under such a waiver, the maximum bonus allowable shall—

(1) be equal to the maximum that would be determined if subsection (d)(1) were applied by substituting “50” for “25”; but

(2) in no event exceed 100 percent of the annual rate of basic pay of the employee at the beginning of the service period.

Nothing in this subsection shall be considered to permit the waiver of any requirement under subsection (c).

(f) The Office shall require that an agency establish a plan for the payment of recruitment bonuses before paying any such bonuses, and a plan for the payment of relocation bonuses before paying any such bonuses, subject to regulations prescribed by the Office.

(g) The Office may prescribe regulations to carry out this section, including regulations relating to the repayment of a bonus under this section in appropriate circumstances when the agreed-upon service period has not been completed.

(Added Pub. L. 108–411, title I, §101(a)(1), Oct. 30, 2004, 118 Stat. 2305.)

Prior Provisions

A prior section 5753, added Pub. L. 101–509, title V, §529 [title II, §208(a)], Nov. 5, 1990, 104 Stat. 1427, 1458, which related to recruitment and relocation bonuses, was repealed by Pub. L. 108–411, title I, §101(a)(1), Oct. 30, 2004, 118 Stat. 2305.

Pub. L. 108–411, title I, §101(d), Oct. 30, 2004, 118 Stat. 2310, provided that:

“(1) Effective date .—Except as provided under paragraphs (2) and (3), this section [enacting this section and section 5754 of this title, repealing former sections 5753 and 5754 of this title, and amending provisions set out as a note under section 5305 of this title] shall take effect on the first day of the first applicable pay period beginning on or after the 180th day after the date of the enactment of this Act [Oct. 30, 2004].

“(2) Application to agreements .—A recruitment or relocation bonus service agreement that was authorized under section 5753 of title 5, United States Code, before the effective date under paragraph (1) shall continue, until its expiration, to be subject to such section as in effect on the day before such effective date.

“(3) Application to allowances .—Payment of a retention allowance that was authorized under section 5754 of title 5, United States Code, before the effective date under paragraph (1) shall continue, subject to such section as in effect on the day before such effective date, until the retention allowance is reauthorized or terminated (but no longer than 1 year after such effective date).”

§5754. Retention bonuses

(b) The Office of Personnel Management may authorize the head of an agency to pay a retention bonus to an employee if—

(1) the unusually high or unique qualifications of the employee or a special need of the agency for the employee's services makes it essential to retain the employee; and

(2) the agency determines that, in the absence of a retention bonus, the employee would be likely to leave—

(A) the Federal service; or

(B) for a different position in the Federal service under conditions described in regulations of the Office.

(c) The Office may authorize the head of an agency to pay retention bonuses to a group of employees in 1 or more categories of positions in 1 or more geographic areas, subject to the requirements of subsection (b)(1) and regulations prescribed by the Office, if there is a high risk that a significant portion of employees in the group would be likely to leave in the absence of retention bonuses.

(d)(1) Payment of a retention bonus is contingent upon the employee entering into a written service agreement with the agency to complete a period of employment with the agency.

(i) the length of the required service period;

(3)(A) Notwithstanding paragraph (1), a written service agreement is not required if the agency pays a retention bonus in biweekly installments and sets the installment payment at the full bonus percentage rate established for the employee with no portion of the bonus deferred.

(B) If an agency pays a retention bonus in accordance with subparagraph (A) and makes a determination to terminate the payments, the agency shall provide written notice to the employee of that determination. Except as provided in regulations of the Office, the employee shall continue to be paid the retention bonus through the end of the pay period in which such written notice is provided.

(4) A retention bonus for an employee may not be based on any period of such service which is the basis for a recruitment or relocation bonus under section 5753.

(e)(1) Except as provided in subsection (f), a retention bonus, which shall be stated as a percentage of the employee's basic pay for the service period associated with the bonus, may not exceed—

(A) 25 percent of the employee's basic pay if paid under subsection (b); or

(B) 10 percent of an employee's basic pay if paid under subsection (c).

(2)(A) A retention bonus may be paid to an employee in installments after completion of specified periods of service or in a single lump sum at the end of the full period of service required by the agreement.

(B) An installment payment is derived by multiplying the amount of basic pay earned in the installment period by a percentage not to exceed the bonus percentage rate established for the employee.

(C) If the installment payment percentage established for the employee is less than the bonus percentage rate established for the employee, the accrued but unpaid portion of the bonus is payable as part of the final installment payment to the employee after completion of the full service period under the terms of the service agreement.

(D) For purposes of this paragraph, the bonus percentage rate established for an employee means the bonus percentage rate established for such employee in accordance with paragraph (1) or subsection (f), as the case may be.

(3) A retention bonus is not part of the basic pay of an employee for any purpose.

(f) Upon the request of the head of an agency, the Office may waive the limit established under subsection (e)(1) and permit the agency head to pay an otherwise eligible employee or category of employees retention bonuses of up to 50 percent of basic pay, based on a critical agency need.

(g) The Office shall require that, before paying any bonuses under this section, an agency shall establish a plan for the payment of any such bonuses, subject to regulations prescribed by the Office.

(h) The Office may prescribe regulations to carry out this section.

(Added Pub. L. 108–411, title I, §101(a)(1), Oct. 30, 2004, 118 Stat. 2307.)

A prior section 5754, added Pub. L. 101–509, title V, §529 [title II, §208(a)], Nov. 5, 1990, 104 Stat. 1427, 1459, which related to retention allowances, was repealed by Pub. L. 108–411, title I, §101(a)(1), Oct. 30, 2004, 118 Stat. 2305.

Section effective on the first day of the first applicable pay period beginning on or after the 180th day after Oct. 30, 2004, with exception for payment of certain retention allowances, see section 101(d) of Pub. L. 108–411, set out as a note under section 5753 of this title.

§5755. Supervisory differentials

(a)(1) The Office of Personnel Management may authorize the head of an agency to pay a differential to an employee under the General Schedule who has supervisory responsibility for 1 or more employees not under the General Schedule, if 1 or more of the subordinate employees would, in the absence of such a differential, be paid more than the supervisory employee.

(2) For the purposes of comparing the pay of a supervisory employee under the General Schedule with the pay of a subordinate employee not under the General Schedule, comparability payments under section 5304, differentials, and allowances that are not a part of basic pay may be taken into consideration, as provided by regulations of the Office.

(b)(1) A supervisory differential, which shall be stated as a percentage of the supervisory employee's rate of basic pay (excluding any comparability payments under section 5304) or as a dollar amount, may not cause the supervisory employee's pay to exceed the pay of the highest paid subordinate employee by more than 3 percent.

(2) A supervisory differential may not be considered to be part of the basic pay of an employee, and the reduction or elimination of a supervisory differential may not be appealed. The preceding sentence shall not be construed to extinguish or lessen any right or remedy under subchapter II of chapter 12 or under any of the laws referred to in section 2302(d).

(3) A supervisory differential shall be paid in the same manner and at the same time as the employee's basic pay is paid.

(c) For the purpose of this section—

(1) the terms “agency” and “employee” have the meanings given them by section 5102; and

(2) any reference to “an employee under the General Schedule” shall be considered to be a reference to any employee holding a position to which subchapter III of chapter 53 applies.

(d) The Office shall prescribe such regulations as it considers necessary for the administration of this section.

(Added Pub. L. 101–509, title V, §529 [title II, §211(a)], Nov. 5, 1990, 104 Stat. 1427, 1461.)

§5756. Home marketing incentive payment

(a) Under regulations prescribed under subsection (b), an agency may pay to an employee who transfers in the interest of the Government an amount to encourage the employee to aggressively market the employee's residence at the official station from which transferred when—

(1) the residence is entered into a relocation services program established under a contract in accordance with section 5724c of this title to arrange for the purchase of the residence;

(2) the employee finds a buyer who completes the purchase of the residence through the program; and

(3) the sale of the residence results in a reduced cost to the Government.

(b)(1) The Administrator of General Services shall prescribe regulations to carry out this section.

(2) The regulations shall include a limitation on the maximum amount payable with respect to an employee's residence. The Administrator shall establish the limitation in consultation with the Director of the Office of Management and Budget. For fiscal years 1997 and 1998, the maximum amount shall be the amount equal to five percent of the sale price of the residence.

(Added Pub. L. 104–201, div. A, title XVII, §1717, Sept. 23, 1996, 110 Stat. 2757.)

§5757. 1 Payment of expenses to obtain professional credentials

(a) An agency may use appropriated funds or funds otherwise available to the agency to pay for—

(1) expenses for employees to obtain professional credentials, including expenses for professional accreditation, State-imposed and professional licenses, and professional certification; and

(2) examinations to obtain such credentials.

(b) The authority under subsection (a) may not be exercised on behalf of any employee occupying or seeking to qualify for appointment to any position that is excepted from the competitive service because of the confidential, policy-determining, policy-making, or policy-advocating character of the position.

(Added Pub. L. 107–107, div. A, title XI, §1112(a), Dec. 28, 2001, 115 Stat. 1238.)

1  Another section 5757 is set out after this section.

§5757. 1 Extended assignment incentive

(a) The head of an Executive agency may pay an extended assignment incentive to an employee if—

(1) the employee has completed at least 2 years of continuous service in 1 or more civil service positions located in a territory or possession of the United States, the Commonwealth of Puerto Rico, or the Commonwealth of the Northern Mariana Islands;

(2) the agency determines that replacing the employee with another employee possessing the required qualifications and experience would be difficult; and

(3) the agency determines it is in the best interest of the Government to encourage the employee to complete a specified additional period of employment with the agency in the territory or possession, the Commonwealth of Puerto Rico or Commonwealth of the Northern Mariana Islands, except that the total amount of service performed in a particular territory, commonwealth, or possession under 1 or more agreements established under this section may not exceed 5 years.

(b) The sum of extended assignment incentive payments for a service period may not exceed the greater of—

(1) an amount equal to 25 percent of the annual rate of basic pay of the employee at the beginning of the service period, times the number of years in the service period; or

(2) $15,000 per year in the service period.

(c)(1) Payment of an extended assignment incentive shall be contingent upon the employee entering into a written agreement with the agency specifying the period of service and other terms and conditions under which the extended assignment incentive is payable.

(2) The agreement shall set forth the method of payment, including any use of an initial lump-sum payment, installment payments, or a final lump-sum payment upon completion of the entire period of service.

(3) The agreement shall describe the conditions under which the extended assignment incentive may be canceled prior to the completion of agreed-upon service period and the effect of the cancellation. The agreement shall require that if, at the time of cancellation of the incentive, the employee has received incentive payments which exceed the amount which bears the same relationship to the total amount to be paid under the agreement as the completed service period bears to the agreed-upon service period, the employee shall repay that excess amount, at a minimum, except that an employee who is involuntarily reassigned to a position stationed outside the territory, commonwealth, or possession or involuntarily separated (not for cause on charges of misconduct, delinquency, or inefficiency) may not be required to repay any excess amounts.

(d) An agency may not put an extended assignment incentive into effect during a period in which the employee is fulfilling a recruitment or relocation bonus service agreement under section 5753 or for which an employee is receiving a retention allowance under section 5754.

(e) Extended assignment incentive payments may not be considered part of the basic pay of an employee.

(f) The Office of Personnel Management may prescribe regulations for the administration of this section, including regulations on an employee's entitlement to retain or receive incentive payments when an agreement is canceled. Neither this section nor implementing regulations may impair any agency's independent authority to administratively determine compensation for a class of its employees.

(Added Pub. L. 107–273, div. A, title II, §207(a)(1), Nov. 2, 2002, 116 Stat. 1779.)

Section effective on the first day of the first applicable pay period beginning on or after 6 months after Nov. 2, 2002, see section 207(c) of Pub. L. 107–273, set out as an Effective Date of 2002 Amendment note under section 5307 of this title.

Pub. L. 107–273, div. A, title II, §207(d), Nov. 2, 2002, 116 Stat. 1780, provided that: “No later than 3 years after the effective date of this section [see Effective Date note above], the Office of Personnel Management, after consultation with affected agencies, shall submit a report to Congress assessing the effectiveness of the extended assignment incentive authority as a human re sources management tool and making recommendations for any changes necessary to improve the effectiveness of the incentive authority. Each agency shall maintain such records and report such information, including the number and size of incentive offers made and accepted or declined by geographic location and occupation, in such format and at such times as the Office of Personnel Management may prescribe, for use in preparing the report.”

1  Another section 5757 is set out preceding this section.

§5759. 1 Retention and relocation bonuses for the Federal Bureau of Investigation

(a) Authority .—The Director of the Federal Bureau of Investigation, after consultation with the Director of the Office of Personnel Management, may pay, on a case-by-case basis, a bonus under this section to an employee of the Bureau if—

(1)(A) the unusually high or unique qualifications of the employee or a special need of the Bureau for the employee's services makes it essential to retain the employee; and

(B) the Director of the Federal Bureau of Investigation determines that, in the absence of such a bonus, the employee would be likely to leave—

(i) the Federal service; or

(ii) for a different position in the Federal service; or

(2) the individual is subject to a mobility agreement and is transferred to a position in a different geographical area in which there is a shortage of critical skills (as determined by the Director of the Federal Bureau of Investigation).

(b) Service Agreement .—Payment of a bonus under this section is contingent upon the employee entering into a written service agreement with the Bureau to complete a period of service with the Bureau. Such agreement shall include—

(1) the period of service the individual shall be required to complete in return for the bonus; and

(2) the conditions under which the agreement may be terminated before the agreed-upon service period has been completed, and the effect of the termination, including requirements for a bonus recipient's repayment of a bonus in circumstances determined by the Director of the Federal Bureau of Investigation.

(c) Limitation on Authority .—A bonus paid under this section may not exceed 50 percent of the employee's annual rate of basic pay. The bonus may be paid in a lump sum or installments linked to completion of periods of service.

(d) Impact on Basic Pay .—A bonus paid under this section is not part of the basic pay of an employee for any purpose.

(Added Pub. L. 108–447, div. B, title I, §113(a), Dec. 8, 2004, 118 Stat. 2868; amended Pub. L. 111–117, div. B, title II, §217, Dec. 16, 2009, 123 Stat. 3141; Pub. L. 111–259, title IV, §443, Oct. 7, 2010, 124 Stat. 2733.)

2010 —Subsec. (a)(2). Pub. L. 111–259, §443(1), substituted “is subject to a mobility agreement and is transferred to a position in a different geographical area in which there is a shortage of critical skills” for “is transferred to a different geographic area with a higher cost of living”.

Subsec. (b)(2). Pub. L. 111–259, §443(2), substituted “, including requirements for a bonus recipient's repayment of a bonus in circumstances determined by the Director of the Federal Bureau of Investigation.” for the period.

Subsec. (c). Pub. L. 111–259, §443(3), substituted “annual rate of basic pay. The bonus may be paid in a lump sum or installments linked to completion of periods of service.” for “basic pay.”

Subsec. (d). Pub. L. 111–259, §443(4), substituted “bonus paid under this section” for “retention bonus”.

2009 —Subsec. (e). Pub. L. 111–117 struck out subsec. (e). Text read as follows: “The authority to grant bonuses under this section shall cease to be available after December 31, 2009.”

1  So in original. No section 5758 has been enacted.

§5760. Travel and transportation allowances: transportation of family members incident to the repatriation of employees held captive

(a) Allowance for Family Members and Certain Others .—(1) Under uniform regulations prescribed by the heads of agencies, travel and transportation described in subsection (d) may be provided for not more than 3 family members of an employee described in subsection (b).

(2) In addition to the family members authorized to be provided travel and transportation under paragraph (1), the head of an agency may provide travel and transportation described in subsection (d) to an attendant to accompany a family member described in subsection (b) if the head of an agency determines—

(A) the family member to be accompanied is unable to travel unattended because of age, physical condition, or other reason determined by the head of the agency; and

(B) no other family member who is eligible for travel and transportation under subsection (a) is able to serve as an attendant for the family member.

(3) If no family member of an employee described in subsection (b) is able to travel to the repatriation site of the employee, travel and transportation described in subsection (d) may be provided to not more than 2 persons related to and selected by the employee.

(b) Covered Employees .—An employee described in this subsection is an employee (as defined in section 2105 of this title) who—

(1) was held captive, as determined by the head of an agency concerned; and

(2) is repatriated to a site inside or outside the United States.

(c) Eligible Family Members .—In this section, the term “family member” has the meaning given the term in section 481h(b) of title 37.

(d) Travel and Transportation Authorized .—(1) The transportation authorized by subsection (a) is round-trip transportation between the home of the family member (or home of the attendant or person provided transportation under paragraph (2) or (3) of subsection (a), as the case may be) and the location of the repatriation site at which the employee is located.

(2) In addition to the transportation authorized by subsection (a), the head of an agency may provide a per diem allowance or reimbursement for the actual and necessary expenses of the travel, or a combination thereof, but not to exceed the rates established for such allowances and expenses under section 474(d) of title 37.

(3) The transportation authorized by subsection (a) may be provided by any of the means described in section 481h(d)(1) of title 37.

(4) An allowance under this subsection may be paid in advance.

(5) Reimbursement payable under this subsection may not exceed the cost of government-procured round-trip air travel.

(Added Pub. L. 109–163, div. A, title XI, §1121(a), Jan. 6, 2006, 119 Stat. 3451; amended Pub. L. 112–81, div. A, title VI, §631(f)(4)(B), Dec. 31, 2011, 125 Stat. 1465.)

In subsecs. (c) and (d)(2), (3), “481h(b)”, “474(d)”, and “481h(d)(1)” substituted for “411h(b)”, “404(d)”, and “411h(d)(1)”, respectively, pursuant to section 631(f)(4)(B) of Pub. L. 112–81, which provided that any reference in a provision of law other than a section of title 10, 32, or 37, United States Code, to a section of title 37 that was transferred and redesignated by “subsection (c)” of section 631 was deemed to refer to the section as so redesignated, notwithstanding that sections of title 37 were transferred and redesignated by subsection (d) of section 631 rather than subsection (c), to reflect the probable intent of Congress.

2011 —Subsecs. (c), (d)(2), (3). Pub. L. 112–81 substituted “481h(b)” for “411h(b)” in subsec. (c), “474(d)” for “404(d)” in subsec. (d)(2), and “481h(d)(1)” for “411h(d)(1)” in subsec. (d)(3). See Codification note above.

§5761. Foreign language proficiency pay awards for the Federal Bureau of Investigation

The Director of the Federal Bureau of Investigation may, under regulations prescribed by the Director, pay a cash award of up to 10 percent of basic pay to any Bureau employee who maintains proficiency in a language or languages critical to the mission or who uses one or more foreign languages in the performance of official duties.

(Added Pub. L. 111–117, div. B, title II, §219(a), Dec. 16, 2009, 123 Stat. 3141.)

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Guest Essay

We Don’t See What Climate Change Is Doing to Us

By R. Jisung Park

Dr. Park is an environmental and labor economist and assistant professor at the University of Pennsylvania and the author of “Slow Burn: The Hidden Costs of a Warming World.”

Many of us realize climate change is a threat to our well-being. But what we have not yet grasped is that the devastation wreaked by climate change comes not just from headline-grabbing catastrophes but also from the subtler accumulation of innumerable slow and unequal burns that are already underway — the nearly invisible costs that may not raise the same alarm but that, in their pervasiveness and inequality, may be much more harmful than commonly realized. Recognizing these hidden costs will be essential as we prepare ourselves for the warming that we have ahead of us.

Responsibility for mitigating climate change on the local level lies in part with public institutions not only in encouraging emissions reductions but also in facilitating adaptation. Public discourse around climate change too often misses the central role that local institutions play in this latter function, how much of the realized pain locally depends on not simply the physical phenomena of climate change per se but also how they interact with human systems — economic, educational, legal and political.

Let’s start with heat, which is killing more people than most other natural disasters combined. Research shows that record-breaking heat waves are only part of the story. Instead, it may be the far more numerous unremarkably hot days that cause the bulk of societal destruction, including through their complex and often unnoticed effects on human health and productivity. In the United States, even moderately elevated temperatures — days in the 80s or 90s Fahrenheit — are responsible for just as many excess deaths as the record triple-digit heat waves, if not more, according to my calculations based on a recent analysis of Medicare records.

In some highly exposed and physically demanding industries, like mining, a day in the 90s can increase injury risk by over 65 percent relative to a day in the 60s. While some of these incidents involve clear cases of heat illness, my colleagues and I have found that a vast majority appear to come from ostensibly unrelated accidents, like construction workers falling off ladders and manufacturing workers mishandling hazardous machinery. In California, our research shows, heat might have routinely caused 20,000 workplace injuries per year, only a tiny fraction of which were officially recorded as heat-related.

A growing body of literature links temperature to cognitive performance and decision making. Research shows that hotter days lead to more mistakes, including among professional athletes ; more local crime ; and more violence in prisons , according to working papers. They also correspond with more use of profanity on social media , suggesting that even an incrementally hotter world is likely to be a nontrivially more irritable, error-prone and conflictual one.

Children are not immune. In research using over four million student test scores from New York City, I found that, from 1999 to 2011, students who took their high school Regents exams on a 90-degree day were 10 percent less likely to pass their subjects relative to a day in the 60s. In other research, my colleagues Joshua Goodman, Michael Hurwitz and Jonathan Smith and I found that across the country, hotter school years led to slower gains on standardized exams like the Preliminary SAT exams. It may not seem a huge effect, on average: roughly 1 percent of learning lost per one-degree-hotter school year temperatures. Probably hardly noticeable in any given year. But because these learning effects are cumulative, they may have significant consequences.

And that’s just heat. Researchers are bringing to light the more subtle yet cumulatively damaging effects of increased wildfires and other natural disasters. The hidden consequences of wildfire smoke may cut even deeper than the more visible death and destruction caused by the flames. Tallying the downstream economic and health costs of smoke exposure, researchers have estimated in a not-yet-published paper that increased wildfire smoke due to climate change may cause more than 20,000 additional deaths per year nationwide by 2050. Very few of these will be officially categorized as having been caused by wildfires, because they will have been the result of the cumulative influence of worsened air quality and weakened health over the course of many weeks and months. Research now suggests that wildfire smoke can adversely affect fetal health , student learning and workers’ earnings as well.

Since even noncatastrophic climate change may be more subtly damaging and inequality amplifying than we used to think, local interventions are essential to help us prepare for the warming that is to come.

At present, our social and economic systems are not well prepared to adjust to the accumulating damage wreaked by climate change, even though much of what determines whether climate change hurts us depends on the choices we make as individuals and as a society. Whether a hot day leads to mild discomfort or widespread mortality comes down to human decisions — individual decisions such as whether to install and operate air-conditioning and collective decisions around the pricing and availability of insurance, the allocation of hospital beds or the procedures and norms governing how and when people work.

Recent research indicates that how temperature affects human health depends greatly on the adaptations that happen to be at play locally. For instance, a day above 85 degrees in the coldest U.S. ZIP codes has nearly 10 times the effect on elderly mortality relative to in the warmest ZIP codes. In other words, a string of such days in a place like Seattle will lead to a much higher increase in the mortality rate than in a place like Houston, even though both places have similar income levels. In rural India , institutional factors like access to banking may affect how many lives are ultimately lost because of heat; heat can reduce crop yields, leaving subsistence farmers dependent on financing sources to keep them afloat.

In our research of heat and learning , we found that the adverse effects of a one-degree-hotter school year are two to three times as large for Black and Hispanic students, who are less likely to have working air-conditioning at school or at home even within a given city, and are virtually nonexistent in schools and neighborhoods with high levels of home and school air-conditioning. We estimate that hotter temperatures may already be responsible for 5 percent of racial academic achievement gaps. Without remedial investments, climate change is likely to widen these gaps. With a shift in focus to these subtler social costs, we can devise and carry out more effective strategies. But right now, adaptation efforts remain highly fragmented and are often focused on more visibly salient climate hazards, like storm surges .

And, of course, an empirically nuanced understanding of climate damages makes it even clearer that reducing emissions aggressively makes cost-benefit sense not only because we want to insure against total ecological breakdown (cue “extinction rebellion” and “tipping points”) but also because the economic costs of even noncatastrophic warming may be considerable. Recent Environmental Protection Agency estimates that incorporate just some of these cumulative impacts suggest that a single ton of carbon dioxide sets in motion $190 worth of future social costs, which means that technologies that can reduce such emissions at a lower per-ton cost are most likely worth pursuing.

Climate change is a complex phenomenon whose ultimate costs will depend not only on how quickly we transition away from fossil fuels but also on how well we adapt our social and economic systems to the warming we have in store. A proactive stance toward adaptation and resilience may be useful from the standpoint of safeguarding one’s own physical and financial security, whether as a homeowner or the head of a Fortune 500 company. It may be vital for ensuring that the ladders of economic opportunity are not deteriorating for those attempting to climb its lower rungs.

R. Jisung Park is an environmental and labor economist and assistant professor at the University of Pennsylvania and the author of “Slow Burn: The Hidden Costs of a Warming World.”

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