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]

§301-10.421 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 treme difficulty for an employee involved in an accident.

ex

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 se

lect affect my reimbursement? 301-11.13 How does sharing a room with an

other 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 I 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)?

AGENCY RESPONSIBILITIES 301-11.531 What documentation must the employee submit to substantiate a claim?

301-11.532 How should we compute the employee's ITRA?

301-11.533 Are tax penalty and interest payments reimbursable?

301-11.534 What tax tables should we use to calculate the amount of allowable reimbursement?

301-11.535 How should we calculate the ITRA?

301-11.536 Is the ITRA reimbursement considered to be income to the employee? 301-11.537 Are income taxes to be withheld from the ITRA?

301-11.538 May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

301-11.539 If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?

301-11.540 How do we handle any excess payment?

Subpart F-Income Tax Reimbursement AIlowance (ITRA), Tax Years 1995 and Thereafter

GENERAL

301-11.601 What is the Income Tax Reimbursement Allowance (ITRA)?

301-11.602 Who is eligible to receive the ITRA?

301-11.603 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?

EMPLOYEE RESPONSIBILITIES 301-11.621 Must I file a claim to be reimbursed for the additional income taxes incurred?

301-11.622 If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable? 301-11.623 What documentation must I submit to substantiate my claim? 301-11.624 What steps must my agency take to determine my ITRA?

301-11.625 Is the ITRA I receive taxable income?

301-11.626 May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?

301-11.627 If I elect a lump sum payment, how is the ITRA paid?

301-11.628 If I do not elect lump sum payment is there any additional reimbursement?

AGENCY RESPONSIBILITIES

301-11.631 What documentation must the employee submit to substantiate a claim?

301-11.632 How should we compute the employee's ITRA?

301-11.633 Are tax penalty and interest payments reimbursable?

301-11.634 What tax tables should we use to calculate the amount of allowable reimbursement?

301-11.635 How should we calculate the ITRA?

301-11.636 Is the ITRA reimbursement considered to be income to the employee? 301-11.637 Are income taxes to be withheld from the ITRA?

301-11.638 May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

301-11.639 If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated? 301-11.640 How do we handle any excess payment?

AUTHORITY: 5 U.S.C. 5707.

SOURCE: 63 FR 15961, Apr. 1, 1998, unless otherwise noted.

Subpart A-General Rules

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

When:

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).

§301-11.7 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 actual 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 visited. You do not have to record departure/arrival times, but you must annotate your travel claim when your travel is more than 12 hours but not exceeding 24 hours to reflect that fact.

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

Yes. You are encouraged to stay in lodging facilities that have been approved by FEMA as "approved accommodations". To ensure that you are staying in an approved facility, given the best available choices and/or obtaining Government discount rates, you are further encouraged to make lodging arrangement through your agency's TMS.

§ 301-11.12 How does the type of lodging I select affect my reimbursement?

Your agency will reimburse you for different types of lodging as follows:

(a) Conventional lodgings. (Hotel/ motel, boarding house, etc.) You will be reimbursed the single occupancy rate.

(b) Government quarters. You will be reimbursed, as a lodging expense, the fee or service charge you pay for use of the quarters.

(c) Lodging with friend(s) or relative(s) (with or without charge). You may be reimbursed for additional costs your host incurs in accommodating you only if you are able to substantiate the costs and your agency determines them to be reasonable. You will not be reimbursed the cost of comparable conventional lodging in the area or a flat "token" amount.

(d) Nonconventional lodging. You may be reimbursed the cost of other types of lodging when there are no conventional lodging facilities in the area (e.g., in remote areas) or when conventional facilities are in short supply because of an influx of attendees at a special event (e.g., World's Fair or international sporting event). Such lodging includes college dormitories or similar facilities or rooms not offered commercially but made available to the public by area residents in their homes.

(e) Recreational vehicle (trailer/camper). You may be reimbursed for expenses (parking fees, fees for connection, use, and disconnection of utilities, electricity, gas, water and sewage, bath or shower fees, and dumping fees) which may be considered as a lodging cost. §301-11.13 How does sharing a room with another person affect my per diem reimbursement?

Your reimbursement is limited to one-half of the double occupancy rate if the person sharing the room is another Government employee on official travel. If the person sharing the room is not a Government employee on official travel, your reimbursement is limited to the single occupancy rate.

§301-11.14 How is my daily lodging

rate computed when I rent lodging on a long-term basis?

When you obtain lodging on a longterm basis (e.g., weekly or monthly) your daily lodging rate is computed by dividing the total lodging cost by the number of days of occupancy for which you are entitled to per diem, provided the cost does not exceed the daily rate of conventional lodging. Otherwise the daily lodging cost is computed by dividing the total lodging cost by the number of days in the rental period. Reimbursement, including an appropriate amount for M&IE, may not exceed the maximum daily per diem rate for the TDY location.

§ 301-11.15 What expenses may be considered part of the daily lodging cost when I rent on a long-term basis?

When you rent a room, apartment, house, or other lodging on a long-term