In addition, you may be reimbursed other allowable expenses as provided in § 301-10.304.

(b) Partial reimbursement when you are committed to use a Government owned automobile-When you are committed to use a Government automobile or would not ordinarily be authorized to use a privately owned automobile due to the availability of a Government automobile, but nevertheless request to use a privately owned automobile, you will be reimbursed 10.5 cents per mile. This is the approximate cost of operating a Government automobile, fixed costs excluded. In addition, parking fees, bridge, road and tunnel fees are reimbursable.

Subpart E-Special Conveyances

§301-10.400 What types of special conveyances may my agency authorize me to use?

Your agency may authorize/approve use of:

(a) Taxicabs as specified in §§ 30110.420 through 301-10.421 of this chapter;

(b) Commercial rental automobiles as specified in §§ 301-10.450 through 30110.453 of this chapter; or

(c) Any other special conveyance when determined to be advantageous to the Government.

§301-10.401 What types of charges are reimbursable for use of a special conveyance?

Actual expenses that your agency determines are necessary, including, but not limited to:

(a) Gasoline and oil;

(b) Rental of a garage, hangar, or boathouse;

(c) Feeding and stabling of horses;
(d) Per diem of operator; and
(e) Ferriage, tolls, etc.

§301-10.402 What will I be reimbursed if I am authorized to use a special conveyance and I use a POV instead?

You will be reimbursed the mileage cost for the use of your POV, and additional expenses such as parking fees, bridge, road and tunnel fees, not to exIceed the constructive cost of the special conveyance.

§301-10.403 What is the difference between a Government aircraft and an aircraft hired as a special conveyance?

A Government aircraft is any aircraft owned, leased, chartered, or rented and operated by the Government. An aircraft hired as a special conveyance is an aircraft that you, in your private capacity, rent, lease, or charter and operate.

TAXICABS, SHUTTLE SERVICES, OR OTHER COURTESY TRANSPORTATION

8301-10.420 When may I use a taxi or shuttle service?

(a) For local travel. When your agency authorizes/approves the use of a taxi for the following, local travel is reimbursable:

(1) Between places of business at an official or TDY station;

(2) Between a place of lodging and a place of business at a temporary duty station; and

(3) To obtain meals at the nearest available place where the nature and location of the work at a TDY station are such that meals cannot be obtained there.

(b) To and from a carrier terminal. (1) General authorization. Except as provided in paragraph (b)(2) of this section, you will be reimbursed the usual fare plus tip for use of a taxicab or shuttle services in the following situations:

or

(i) Between a common carrier other terminal and either your home or place of business at your official station, or your place of business or lodging at a TDY station; or

(ii) Between the carrier terminal and shuttle terminal.

(2) Courtesy transportation. You should use courtesy transportation service furnished by hotels/motels to the maximum extent possible as a first source of transportation between a place of lodging at the TDY station and a common carrier terminal. You will be reimbursed for tips when you use courtesy transportation service.

(3) Restrictions. When appropriate, your agency will restrict or place a monetary limit on the amount of reimbursement for the use of taxicabs under this paragraph when:

(i) Suitable Government or common carrier transportation service, including shuttle service, is available for all or part of the distance involved; or

(ii) Courtesy transportation service is provided by hotels/motels between the place of lodging at the TDY station and the common carrier terminal.

(c) Between residence and office on day you perform official travel. In addition to use of a taxi under paragraph (b) of this section, your agency may authorize/approve reimbursement of the usual taxicab fare plus tip in the following situations:

(1) From your home to your office on the day you depart the office on an official trip requiring at least one night's lodging; and

(2) From your office to your home on the day you return to the office from your trip.

(d) Between residence and office in cases of necessity. Your agency may authorize/approve the usual taxicab fare plus tip for travel between your office and home when you perform official business at your official station and:

(1) You are dependent on public transportation for officially ordered work outside regular working hours; and

(2) The travel between your office and home is during hours of infrequently scheduled public transportation or darkness.

[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]

8301-10.421 How much will my agency reimburse me for a tip to a taxi, shuttle service, or courtesy transportation driver?

An amount which your agency determines to be reasonable.

RENTAL AUTOMOBILES

§301-10.450 When can I use a rental vehicle?

Your agency must determine that use of a rental vehicle is advantageous to the Government and must specifically authorize such use.

§301-10.451 May I be reimbursed for

the cost of collision damage waiver (CDW) or theft insurance?

(a) General rule-no. You will not be reimbursed for CDW or theft insurance

for travel within CONUS for the following reasons:

(1) The Government is a self-insurer. (2) Rental vehicles available under agreement(s) with the Government includes full coverage insurance for damages resulting from an accident while performing official travel.

(3) Any deductible amount paid by you may be reimbursed directly to you or directly to the rental agency if the damage occurred while you were performing official business.

(b) Exception. You will be reimbursed for collision damage waiver or theft insurance when you travel outside CONUS and such insurance is necessary because the rental or leasing agency requirements, foreign statute, or legal procedures could cause extreme difficulty for an employee involved in an accident.

§301-10.452 May I be reimbursed for personal accident insurance?

No. That is a personal expense and is not reimbursable.

§301-10.453 What is my liability for unauthorized use of a rental automobile obtained with Government funds?

You are responsible for any additional cost resulting from the unauthorized use of a commercial rental automobile for other than official travel-related purposes.

PART 301-11-PER DIEM EXPENSES

Subpart A-General Rules

Sec. 301-11.1 When am I eligible for an allowance (per diem or actual expense)?

301-11.2 Will I be reimbursed for per diem expenses if my official travel is 12 hours or less?

301-11.3 Must my agency pay an allowance (either a per diem allowance or actual expense)?

301-11.4 May I be reimbursed actual expense and per diem on the same trip? 301-11.5 How will my per diem expenses be reimbursed?

301-11.6 Where do I find maximum per diem and actual expense rates? 301-11.7 What determines my maximum per diem reimbursement rate?

301-11.8 What is the maximum per diem rate I will receive if lodging is not available at my TDY location?

301-11.9 When does per diem or actual expense entitlement start/stop? 301-11.10 Am I required to record departure/ arrival dates and times on my travel claim?

301-11.11 May I stay in a lodging facility of my choice?

301-11.12 How does the type of lodging I select affect my reimbursement? 301-11.13 How does sharing a room with another person affect my per diem reimbursement?

301-11.14 How is my daily lodging rate computed when I rent lodging on a long-term basis?

301-11.15 What expenses may be considered part of the daily lodging cost when I rent on a long-term basis? 301-11.16 What reimbursement will I receive if I prepay my lodging expenses and my TDY is curtailed, canceled, or interrupted for official purposes or for other reasons beyond my control that are acceptable to my agency?

301-11.17 If my agency authorizes per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a complimentary meal(s) provided by a hotel/motel? 301-11.18 What M&IE rate will I receive if a meal(s) is furnished at nominal or no cost by the Government or is included in the registration fee?

301-11.19 How is my per diem calculated when I travel across the international dateline (IDL)?

301-11.20 May my agency authorize a rest period for me while I am traveling? 301-11.21 Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled nonworkdays) while am on official travel? 301-11.22 Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a nonworkday?

301-11.23 Are there any other circumstances

when my agency may reimburse me to return home or to my official station for non-workdays during a TDY assignment? 301-11.24 What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment?

301-11.25 Must I provide receipts to substantiate my claimed travel expenses? 301-11.26 How do I get a per diem rate increased?

301-11.27 Are taxes included in the lodging portion of the Government per diem rate?

301-11.28 As a traveler on official business, am I required to pay applicable lodging taxes?

301-11.29 Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?

301-11.30 What is my option if the Government lodging rate exceeds my lodging reimbursement?

301-11.31 Are laundry, cleaning and pressing of clothing expenses reimbursable?

Subpart B-Lodgings-Plus Per Diem

301-11.100 What will I be paid for lodging under Lodgings-plus per diem?

301-11.101 What allowance will I be paid for M&IE?

301-11.102 What is the applicable M&IE rate?

Subpart C-Reduced Per Diem 301-11.200 Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum?

Subpart D-Actual Expense 301-11.300 When is actual expense reimbursement warranted?

301-11.301 Who in my agency can authorize/ approve my request for actual expense? 301-11.302 When should I request authoriza

tion for reimbursement under actual expense?

301-11.303 What is the maximum amount that I may be reimbursed under actual expense?

301-11.304 What if my expenses are less than the authorized amount?

301-11.305 What if my actual expenses exceed the 300 percent ceiling? 301-11.306 What expenses am I required to itemize under actual expense?

Subpart E-Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994

GENERAL

301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.502 Who is eligible to receive the ITRA?

301-11.503 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?

EMPLOYEE RESPONSIBILITIES 301-11.521 Must I file a claim to be reimbursed for the additional income taxes incurred?

301-11.522 If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?

301-11.523 What documentation must I submit to substantiate my claim?

§301-11.3 Must my agency pay an allowance (either a per diem allowance or actual expense)?

Yes, unless:

(a) You perform travel to a training event under the Government Employees Training Act (5 U.S.C. 4101-4118), and you agree not to be paid per diem expenses; or

(b) You perform pre-employment interview travel, and the interviewing agency does not authorize payment of per diem expenses.

8301-11.4 May I be reimbursed actual expense and per diem on the same trip?

Yes, you may be reimbursed both actual expense and per diem during a sin

gle trip, but only one method of reimbursement may be authorized for any given calendar day except as provided in §301-11.305 or § 301-11.306. Your agency must determine when the transition between the reimbursement methods occurs.

§301-11.5 How will my per diem expenses be reimbursed?

Per diem expenses will be reimbursed by the:

(a) Lodgings-plus per diem method; (b) Reduced per diem method;

(c) Conference lodging allowance method (see §§ 301-74.7 and 301-74.22 of this chapter); or

(d) Actual expense method.

[FTR Amdt. 89, 65 FR 1327, Jan. 10, 2000]

For per diem and actual expense see

For Per Diem see Federal Travel Regulation 41 CFR chapter 301, Appendix A, or Internet at http://Policyworks.gov/ perdiem; for actual expense see 41 CFR 301-11.303 and 301-11.305.

Per Diem Bulletins issued by PDTATAC and published periodically in the FEDERAL REGISTER or Internet at http://www. dtic.mil/perdiem (Rates also appear in section 925 a per diem supplement to the Department of State Standardized Regulations (Government Civilians-Foreign Areas)). A per diem supplement to section 925, Department of State Standardized Regulations (Government Civilians-Foreign Areas).

8301-11.7 What determines my maximum per diem reimbursement rate?

Your TDY location determines your maximum per diem reimbursement rate. If you arrive at your lodging location after 12 midnight, you claim lodging cost for the preceding calendar day. If no lodging is required, the applicable M&IE reimbursement rate is the rate for the TDY location. (See §301-11.102.) [63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998]

§301-11.8 What is the maximum per

diem rate I will receive if lodging is not available at my TDY location? If lodging is not available at your TDY location, your agency may authorize or approve the maximum per diem rate for the location where lodging is obtained.

§301-11.9 When does per diem or ac

tual expense entitlement start/stop? Your per diem or actual expense entitlement starts on the day you depart your home, office, or other authorized point and ends on the day you return to your home, office or other authorized point.

§301-11.10 Am I required to record departure/arrival dates and times on my travel claim?

You must record the date of departure from, and arrival at, the official station or any other place travel begins or ends. You must show this same information for points where you perform TDY or for a stopover or official rest stop location when the arrival or departure affects your per diem allowance or other travel expenses. You also should show the dates for other points