[Title 41 CFR 301]
[Code of Federal Regulations (annual edition) - July 1, 2002 Edition]
[Title 41 - PUBLIC CONTRACTS AND PROPERTY MANAGEMENT]
[Subtitle F - Federal Travel Regulation System]
[Chapter 301 - TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES]
[From the U.S. Government Printing Office]
41PUBLIC CONTRACTS AND PROPERTY MANAGEMENT42002-07-012002-07-01falseTEMPORARY DUTY (TDY) TRAVEL ALLOWANCES301CHAPTER 301PUBLIC CONTRACTS AND PROPERTY MANAGEMENTFederal Travel Regulation System
CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
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SUBCHAPTER A--INTRODUCTION
Part Page
301-1 Applicability............................... 21
301-2 General rules............................... 21
SUBCHAPTER B--ALLOWABLE TRAVEL EXPENSES
301-10 Transportation expenses..................... 23
301-11 Per diem expenses........................... 36
301-12 Miscellaneous expenses...................... 49
301-13 Travel of an employee with special needs.... 50
301-30 Emergency travel............................ 50
301-31 Threatened law enforcement/investigative
employees............................... 51
SUBCHAPTER C--ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND
CLAIMING REIMBURSEMENT
301-50 Arranging for travel services............... 54
301-51 Paying travel expenses...................... 54
301-52 Claiming reimbursement...................... 57
301-53 Using promotional materials and frequent
traveler programs....................... 61
301-54 Collection of undisputed delinquent amounts
owed to the contractor issuing the
individually billed travel charge card.. 62
SUBCHAPTER D--AGENCY RESPONSIBILITIES
301-70 Internal policy and procedure requirements.. 64
301-71 Agency travel accountability requirements... 70
301-72 Agency responsibilities related to common
carrier transportation.................. 76
301-73 Travel programs............................. 79
301-74 Conference planning......................... 81
301-75 Pre-employment interview travel............. 84
[[Page 20]]
301-76 Collection of undisputed delinquent amounts
owed to the contractor issuing the
individually billed travel charge card.. 87
Appendix A to Chapter 301--Prescribed Maximum Per Diem Rates
for CONUS................................................. 88
Appendix B to Chapter 301--Allocation of M&IE Rates to Be
Used in Making Deductions From the M&IE Allowance......... 106
Appendix C to Chapter 301--Standard Data Elements for
Federal Travel [Traveler Identification].................. 109
Appendix D to Chapter 301--Glossary of Acronyms............. 112
Appendix E to Chapter 301--Suggested Guidance for Conference
Planning.................................................. 112
[[Page 21]]
SUBCHAPTER A--INTRODUCTION
PART 301-1--APPLICABILITY--Table of Contents
Sec.
301-1.1 What is an ``agency'' for purposes of TDY allowances?
301-1.2 What is an ``employee'' for purposes of TDY allowances?
301-1.3 Who is eligible for TDY allowances?
Authority: 5 U.S.C. 5707.
Source: 63 FR 15954, Apr. 1, 1998, unless otherwise noted.
Sec. 301-1.1 What is an ``agency'' for purposes of TDY allowances?
------------------------------------------------------------------------
An agency includes But does not include
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An Executive agency, as defined in 5 A Government-controlled
U.S.C. 101. corporation.
A military department.................. A Member of Congress.
An office, agency or other An office or committee of
establishment in the legislative either House of Congress or of
branch. the two Houses.
The Government of the District of An office, agency or other
Columbia. establishment in the judicial
branch.
------------------------------------------------------------------------
Sec. 301-1.2 What is an ``employee'' for purposes of TDY allowances?
An ``employee'' is:
(a) An individual employed by an agency, regardless of status or
rank; or
(b) An individual employed intermittently in Government service as
an expert or consultant and paid on a daily when-actually-employed (WAE)
basis; or
(c) An individual serving without pay or at $1 a year (also referred
to as ``invitational traveler'').
Sec. 301-1.3 Who is eligible for TDY allowances?
This chapter covers the following individuals:
(a) Employees traveling on official business;
(b) Interviewees performing pre-employment interview travel;
(c) Employees who must interrupt official business travel to perform
emergency travel as a result of an incapacitating illness or injury or a
personal emergency situation; and
(d) Threatened law enforcement/investigative employees and members
of their family temporarily relocated to safeguard their lives because
of a threat resulting from the employee's assigned duties.
PART 301-2--GENERAL RULES--Table of Contents
Sec.
301-2.1 Must I have authorization to travel?
301-2.2 What travel expenses may my agency pay?
301-2.3 What standard of care must I use in incurring travel expenses?
301-2.4 For what travel expenses am I responsible?
301-2.5 What travel arrangements require specific authorization or
prior approval?
Authority: 5 U.S.C. 5707; 31 U.S.C. 1353; 49 U.S.C. 40118.
Source: 63 FR 15955, Apr. 1, 1998, unless otherwise noted.
Sec. 301-2.1 Must I have authorization to travel?
Yes, generally you must have written or electronic authorization
prior to incurring any travel expense. If it is not practicable or
possible to obtain such authorization prior to travel, your agency may
approve a specific authorization for reimbursement of travel expenses
after travel is completed. However, written or electronic advance
authorization is required for items in Sec. 301-2.5 (c), (i), (n), and
(o) of this part.
Sec. 301-2.2 What travel expenses may my agency pay?
Your agency may pay only those expenses essential to the transaction
of official business, which include:
(a) Transportation expenses as provided in part 301-10 of this
chapter;
(b) Per diem expenses as provided in part 301-11 of this chapter;
(c) Miscellaneous expenses as provided in part 301-12 of this
chapter; and
(d) Travel expenses of an employee with special needs as provided in
part 301-13 of this chapter.
[[Page 22]]
Sec. 301-2.3 What standard of care must I use in incurring travel expenses?
You must exercise the same care in incurring expenses that a prudent
person would exercise if traveling on personal business.
Sec. 301-2.4 For what travel expenses am I responsible?
You are responsible for expenses over the reimbursement limits
established in this chapter. Your agency will not pay for excess costs
resulting from circuitous routes, delays, or luxury accommodations or
services unnecessary or unjustified in the performance of official
business.
Sec. 301-2.5 What travel arrangements require specific authorization or prior approval?
You must have a specific authorization or prior approval for:
(a) Use of premium-class service on common carrier transportation;
(b) Use of a foreign air carrier;
(c) Use of reduced fares for group or charter arrangements;
(d) Use of cash to pay for common carrier transportation;
(e) Use of extra-fare train service;
(f) Travel by ship;
(g) Use of a rental car;
(h) Use of a Government aircraft;
(i) Payment of a reduced per diem rate;
(j) Payment of actual expense;
(k) Travel expenses related to emergency travel;
(l) Transportation expenses related to threatened law enforcement/
investigative employees and members of their families;
(m) Travel expenses related to travel to a foreign area;
(n) Acceptance of payment from a non-Federal source for travel
expenses, see chapter 304 of this subtitle; and
(o) Travel expenses related to attendance at a conference.
Note to Sec. 301-2.5: Paragraphs (c), (i), (n), and (o) of this
section require a written or electronic advance authorization.
[[Page 23]]
SUBCHAPTER B--ALLOWABLE TRAVEL EXPENSES
PART 301-10--TRANSPORTATION EXPENSES--Table of Contents
Subpart A--General
Sec.
301-10.1 Am I eligible for payment of transportation expenses?
301-10.2 What expenses are payable as transportation?
301-10.3 What methods of transportation may my agency authorize me to
use?
301-10.4 How does my agency select the method of transportation to be
used?
301-10.5 What are the presumptions as to the most advantageous method
of transportation?
301-10.6 What is my liability if I do not travel by the selected method
of transportation?
301-10.7 How should I route my travel?
301-10.8 What is my liability if, for personal convenience I travel by
an indirect route or interrupt travel by a direct route?
Subpart B--Common Carrier Transportation
301-10.100 What types of common carrier transportation may I be
authorized to use?
Airline
301-10.106 What are the basic requirements for using airlines?
Use of Contract City-Pair Fares
301-10.107 When must I use a contract city-pair fare?
301-10.108 Are there other situations when I may use a non-contract
fare?
301-10.109 What is my liability for unauthorized use of a non-contract
carrier when contract service is available and I do not meet
one of the exceptions for required use?
301-10.110 May I use contract passenger transportation service for
personal travel?
301-10.111 When may I use a reduced group or charter fare?
301-10.112 What must I do when different airlines furnish the same
service at different fares?
301-10.113 What must I do if I change or do not use a common carrier
reservation?
301-10.114 What must I do with unused Government Transportation
Request(s) (GTR(s)), ticket(s), or refund application(s)?
301-10.115 Am I authorized to receive a refund or credit for unused
transportation?
301-10.116 What must I do with compensation an airline gives me if it
denies me a seat on a plane?
301-10.117 May I keep compensation an airline gives me for voluntarily
vacating my seat on my scheduled airline flight when the
airline asks for volunteers?
Airline Accommodations
301-10.121 What classes of airline accommodations are available?
301-10.122 What class of airline accommodations must I use?
301-10.123 When may I use first-class airline accommodations?
301-10.124 When may I use premium-class other than first-class airline
accommodations?
Use of United States Flag Air Carriers
301-10.131 What does United States mean?
301-10.132 Who is required to use a U.S. flag air carrier?
301-10.133 What is a U.S. flag air carrier?
301-10.134 What is U.S. flag air carrier service?
301-10.135 When must I travel using U.S. flag air carrier service?
301-10.136 What exceptions to the Fly America Act requirements apply
when I travel between the United States and another country?
301-10.137 What exceptions to the Fly America Act requirements apply
when I travel solely outside the United States, and a U.S.
flag air carrier provides service between my origin and
destination?
301-10.138 In what circumstances is foreign air carrier service deemed
a matter of necessity?
301-10.139 May I travel by a foreign air carrier if the cost of my
ticket is less than traveling by a U.S. flag air carrier?
301-10.140 May I use a foreign air carrier if the service is preferred
by or more convenient for my agency or me?
301-10.141 Must I provide any special certification or documents if I
use a foreign air carrier?
301-10.142 What must the certification include?
301-10.143 What is my liability if I improperly use a foreign air
carrier?
Train
301-10.160 What classes of train accommodations are available?
301-10.161 What class of train accommodations must I use?
301-10.162 When may I use first-class train accommodations?
301-10.163 What is an extra-fare train?
[[Page 24]]
301-10.164 When may I use extra-fare train service?
Ship
301-10.180 Must I travel by a U.S. flag ship?
301-10.181 What is my liability if I improperly use a foreign ship?
301-10.182 What classes of ship accommodations are available?
301-10.183 What class of ship accommodations must I use?
Local Transit System
301-10.190 When may I use a local transit system (bus, subway, or
streetcar)?
Subpart C--Government Vehicle
301-10.200 What types of Government vehicles may my agency authorize me
to use?
301-10.201 For what purposes may I use a Government vehicle other than
a Government aircraft?
301-10.202 What is my liability for unauthorized use of a Government
vehicle?
Government Automobiles
301-10.220 What requirements must I meet to operate a Government
automobile for official travel?
Government Aircraft
301-10.260 When may I use a Government aircraft for travel?
301-10.261 What requirements must I meet to operate a Government
aircraft?
301-10.262 What is my liability for unauthorized use of a Government
aircraft?
Subpart D--Privately Owned Vehicle (POV)
301-10.300 When may I use a POV for official travel?
301-10.301 How do I compute my mileage reimbursement?
301-10.302 How do I determine distance measurements for my travel?
301-10.303 What am I reimbursed when use of a POV is determined by my
agency to be advantageous to the Government?
301-10.304 What expenses are allowable in addition to the allowances
prescribed in Sec. 301-10.303?
301-10.305 How is reimbursement handled if another person(s) travels in
a POV with me?
301-10.306 What will be reimbursed if I am authorized to use a POV
instead of a taxi for round-trip travel between my residence
and office on a day of travel requiring an overnight stay?
301-10.307 What will I be reimbursed if I use a POV to transport other
employees?
301-10.308 What will I be reimbursed if I park my POV at a common
carrier terminal while I am away from my official station?
301-10.309 What will I be reimbursed if I am authorized to use common
carrier transportation and I use a POV instead?
301-10.310 What will I be reimbursed if I am authorized to use a
Government automobile and I use a privately owned automobile
instead?
Subpart E--Special Conveyances
301-10.400 What types of special conveyances may my agency authorize me
to use?
301-10.401 What types of charges are reimbursable for use of a special
conveyance?
301-10.402 What will I be reimbursed if I am authorized to use a
special conveyance and I use a POV instead?
301-10.403 What is the difference between a Government aircraft and an
aircraft hired as a special conveyance?
Taxicabs, Shuttle Services, or Other Courtesy Transportation
301-10.420 When may I use a taxi or shuttle service?
301-10.421 How much will my agency reimburse me for a tip to a taxi,
shuttle service, or courtesy transportation driver?
Rental Automobiles
301-10.450 When can I use a rental vehicle?
301-10.451 May I be reimbursed for the cost of collision damage waiver
(CDW) or theft insurance?
301-10.452 May I be reimbursed for personal accident insurance?
301-10.453 What is my liability for unauthorized use of a rental
automobile obtained with Government funds?
Authority: 5 U.S.C. 5707; 40 U.S.C. 486 (c); 49 U.S.C. 40118.
Source: FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, unless otherwise
noted.
Subpart A--General
Sec. 301-10.1 Am I eligible for payment of transportation expenses?
Yes, when performing official travel, including local travel.
Sec. 301-10.2 What expenses are payable as transportation?
Fares, rental fees, mileage payments, and other expenses related to
transportation.
[[Page 25]]
Sec. 301-10.3 What methods of transportation may my agency authorize me to use?
Your agency may authorize:
(a) Common carrier transportation (e.g., aircraft, train, bus, ship,
or local transit system) under Subpart B;
(b) Government vehicle under Subpart C;
(c) POV under Subpart D; or
(d) Special conveyance (e.g., taxi or commercial automobile) under
Subpart E.
Sec. 301-10.4 How does my agency select the method of transportation to be used?
Your agency must select the method most advantageous to the
Government, when cost and other factors are considered. Under 5 U.S.C.
5733, travel must be by the most expeditious means of transportation
practicable and commensurate with the nature and purpose of your duties.
In addition, your agency must consider energy conservation, total cost
to the Government (including costs of per diem, overtime, lost worktime,
and actual transportation costs), total distance traveled, number of
points visited, and number of travelers.
Sec. 301-10.5 What are the presumptions as to the most advantageous method of transportation?
(a) Common carrier. Travel by common carrier is presumed to be the
most advantageous method of transportation and must be used when
reasonably available.
(b) Government automobile. When your agency determines that your
travel must be performed by automobile, a Government automobile is
presumed to be the most advantageous method of transportation.
Sec. 301-10.6 What is my liability if I do not travel by the selected method of transportation?
If you do not travel by the method of transportation required by
regulation or selected by your agency, any additional expenses you incur
will be borne by you.
Sec. 301-10.7 How should I route my travel?
You must travel to your destination by the usually traveled route
unless your agency authorizes or approves a different route as
officially necessary.
Sec. 301-10.8 What is my liability if, for personal convenience, I travel by an indirect route or interrupt travel by a direct route?
Your reimbursement will be limited to the cost of travel by a direct
route or on an uninterrupted basis. You will be responsible for any
additional costs.
Subpart B--Common Carrier Transportation
Sec. 301-10.100 What types of common carrier transportation may I be authorized to use?
You may be authorized to use airline, train, ship, bus, or local
transit system.
Airline
Sec. 301-10.106 What are the basic requirements for using airlines?
The requirements for using airlines fall into three categories:
(a) Using contract carriers, when available;
(b) Using coach class service, unless premium class or first-class
service is authorized;
(c) Using U.S. flag air carrier or (ship) service, unless use of
foreign air carrier or (ship) is authorized.
[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
Use of Contract City-Pair Fares
Sec. 301-10.107 When must I use a contract city-pair fare?
You must always use a contract city-pair fare (an Internet list of
city-pairs is available at http://pub.fss.gsa.gov/services/citypairs),
if you are a civilian employee of an agency (see Sec. 301-1.1 of this
chapter), unless one or more of the following conditions exist(s):
(a) Space or a scheduled contract flight is not available in time to
accomplish the purpose of your travel, or use of contract service would
require you to incur unnecessary overnight
[[Page 26]]
lodging costs which would increase the total cost of the trip; or
(b) The contractor's flight schedule is inconsistent with explicit
policies of your Federal department or agency with regard to scheduling
travel during normal working hours; or
(c) A non-contract carrier offers a lower fare available to the
general public, the use of which will result in a lower total trip cost
to the Government, to include the combined costs of transportation,
lodging, meals, and related expenses.
Note to paragraph (c):
This exception does not apply if the contract carrier offers a
comparable fare and has seats available at that fare, or if the lower
fare offered by a noncontract carrier is restricted to Government and
military travelers on official business and may only be purchased with a
GTR, contractor-issued charge card, or centrally billed account (e.g.,
YDG, MDG, ODG, VDG, and similar fares); or
(d) Rail service is available and such service is cost effective and
consistent with mission requirements; or
(e) Smoking is permitted on the contract flight and the nonsmoking
section of the aircraft for the contract flight is not acceptable to
you.
[FTR Amdt. 84, 64 FR 29162, May 28, 1999]
Sec. 301-10.108 Are there other situations when I may use a non-contract fare?
You may also use a non-contract fare such as a through fare, special
fare, commutation fare, excursion fare or reduced-rate round-trip fare
in the following circumstances:
(a) Your agency determines prior to your travel that this type of
service is practical and economical to the Government; and
(b) In the case of a fare that is restricted or has specific
eligibility requirements, you know or reasonably can anticipate, based
on the travel as planned, that you will use the ticket.
Sec. 301-10.109 What is my liability for unauthorized use of a non-contract carrier when contract service is available and I do not meet one of the exceptions
for required use?
Any additional costs or penalties incurred by you resulting from
unauthorized use of non-contract service are borne by you.
Sec. 301-10.110 May I use contract passenger transportation service for personal travel?
No.
Sec. 301-10.111 When may I use a reduced group or charter fare?
You may use a reduced group or charter fare when your agency has
determined on an individual case basis prior to your travel that use of
such a fare is economical to the Government and will not interfere with
the conduct of official business.
Sec. 301-10.112 What must I do when different airlines furnish the same service at different fares?
When there is no contract fare, and common carriers furnish the same
service at different fares between the same points for the same type of
accommodations, you must use the lowest cost service unless your agency
determines that the use of higher cost service is more advantageous to
the Government.
Sec. 301-10.113 What must I do if I change or do not use a common carrier reservation?
If you know you will change or not use your reservation, you must
take action to change or cancel it as prescribed by your agency. Also,
you must report all changes of your reservation according to your
agency's procedures in an effort to prevent losses to the Government.
Failure to do so may subject you to liability for any resulting losses.
[[Page 27]]
Sec. 301-10.114 What must I do with unused Government Transportation Request(s)(GTR(s)), ticket(s) or refund application(s)?
You must submit any unused GTR(s), unused ticket coupon(s), or
refund application(s) to your agency in accordance with your agency's
procedures.
Sec. 301-10.115 Am I authorized to receive a refund or credit for unused transportation?
No. You are not authorized to receive a refund, credit, or any other
negotiable document from a carrier for unfurnished services (except as
provided in Sec. 301-10.117) or any portion of an unused ticket issued
in exchange for a GTR or billed to an agency's centrally billed account.
However, any charges billed directly to your individually billed
Government charge card should be credited to your account.
[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
Sec. 301-10.116 What must I do with compensation an airline gives me if it denies me a seat on a plane?
If you are performing official travel and a carrier denies you a
confirmed reserved seat on a plane, you must give your agency any
payment you receive for liquidated damages. You must ensure the carrier
shows the ``Treasurer of the United States'' as payee on the
compensation check and then forward the payment to the appropriate
agency official.
Sec. 301-10.117 May I keep compensation an airline gives me for voluntarily vacating my seat on my scheduled airline flight when the airline asks for
volunteers?
Yes:
(a) If voluntarily vacating your seat will not interfere with
performing your official duties; and
(b) If additional travel expenses, incurred as a result of vacating
your seat, are borne by you and are not reimbursed; but
(c) If volunteering delays your travel during duty hours, your
agency will charge you with annual leave for the additional hours.
Airline Accommodations
Sec. 301-10.121 What classes of airline accommodations are available?
(a) Coach-class--The basic class of accommodations offered to
travelers that is available to all passengers regardless of fare paid.
This term applies when an airline offers two or more classes of
accommodations, which includes tourist or economy.
(b) Premium-class--Any class of accommodations above coach, e.g.,
first or business.
(c) First-class--The highest class of accommodations on a multiple-
class airline flight. When an airline flight only has two classes of
accommodations, the higher-class, regardless of the term used for that
class, is considered to be first class.
(d) Premium-class other than first-class--Any class of
accommodations between coach-class and first-class, e.g., business-
class.
(e) Single-class--This term applies when an airline offers only one
class of accommodation to all travelers.
Sec. 301-10.122 What class of airline accommodations must I use?
For official business travel, both domestic and international, you
must use coach-class accommodations, except as provided under Secs. 301-
10.123 and 301-10.124.
Sec. 301-10.123 When may I use first-class airline accommodations?
Only when your agency specifically authorizes/approves your use of
first-class accommodations under paragraph (a) through (d) of this
section.
(a) No other coach-class or premium-class other than first-class
accommodation is reasonably available. ``Reasonably available'' means
available on an airline that is scheduled to leave within 24 hours of
your proposed departure time, or scheduled to arrive within 24 hours of
your proposed arrival time.
(b) When use of first-class is necessary to accommodate a disability
or other special need. A disability must be substantiated in writing by
a competent medical authority. A special need must be substantiated in
writing according to your agency's procedures.
[[Page 28]]
If you are authorized under Sec. 301-13.3(a) of this chapter to have an
attendant accompany you, your agency also may authorize the attendant to
use first-class accommodations if you require the attendant's services
en route.
(c) When exceptional security circumstances require first-class
travel. Exceptional security circumstances are determined by your agency
and include, but are not limited to:
(1) Use of other than first-class accommodations would endanger your
life or Government property;
(2) You are an agent on protective detail and you are accompanying
an individual authorized to use first-class accommodations; or
(3) You are a courier or control officer accompanying controlled
pouches or packages.
(d) When required because of agency mission.
Note to Sec. 301-10.123: You may upgrade to first-class at your
personal expense, including through redemption of frequent flyer
benefits.
[FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, as amended by FTR Amdt. 104,
67 FR 17947, Apr. 12, 2002]
Sec. 301-10.124 When may I use premium-class other than first-class airline accommodations?
Only when your agency specifically authorizes/approves your use of
such accommodations under paragraphs (a) through (i) of this section:
(a) Regularly scheduled flights between origin/destination points
(including connecting points) provide only premium-class accommodations
and you certify such on your voucher; or
(b) No space is available in coach-class accommodations in time to
accomplish the mission, which is urgent and cannot be postponed; or
(c) When use of premium-class other than first-class accommodations
is necessary to accommodate your disability or other special need.
Disability must be substantiated in writing by a competent medical
authority. Special need must be substantiated in writing according to
your agency's procedures. If you are authorized under Sec. 301-13.3(a)
of this chapter to have an attendant accompany you, your agency also may
authorize the attendant to use premium-class other than first-class
accommodations if you require the attendant's services en route; or
(d) Security purposes or exceptional circumstances as determined by
your agency make the use of premium-class other than first-class
accommodations essential to the successful performance of the agency's
mission; or
(e) Coach-class accommodations on an authorized/approved foreign air
carrier do not provide adequate sanitation or health standards; or
(f) The use results in an overall cost savings to the Government by
avoiding additional subsistence costs, overtime, or lost productive time
while awaiting coach-class accommodations; or
(g) Your transportation costs are paid in full through agency
acceptance of payment from a non-federal source in accordance with
chapter 304 of this title; or
(h) Where the origin and/or destination is OCONUS and the scheduled
flight time is in excess of 14 hours. In this instance you will not be
eligible for a rest stop en route or a rest period upon arrival at your
duty site;
(i) When required because of agency mission.
Note to Sec. 301-10.124: You may upgrade to premium-class other than
first-class at your personal expense, including through redemption of
frequent flyer benefits.
[FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, as amended by FTR Amdt. 87, 64
FR 67670, Dec. 2, 1999; FTR Amdt. 104, 67 FR 17947, Apr. 12, 2002]
Use of United States Flag Air Carriers
Source: FTR Amdt. 74, 63 FR 63419, Nov. 13, 1998, unless otherwise
noted.
Sec. 301-10.131 What does United States mean?
For purposes of the use of United States flag air carriers, United
States means the 50 states, the District of Columbia, and the
territories and possessions of the United States (49 U.S.C. 40102).
Sec. 301-10.132 Who is required to use a U.S. flag air carrier?
Anyone whose air travel is financed by U.S. Government funds, except
as
[[Page 29]]
provided in Sec. 301-10.135, Sec. 301-10.136, and Sec. 301-10.137.
Sec. 301-10.133 What is a U.S. flag air carrier?
An air carrier which holds a certificate under 49 U.S.C. 41102 but
does not include a foreign air carrier operating under a permit.
Sec. 301-10.134 What is U.S. flag air carrier service?
U.S. flag air carrier service is service provided on an air carrier
which holds a certificate under 49 U.S.C. 41102 and which service is
authorized either by the carrier's certificate or by exemption or
regulation. U.S. flag air carrier service also includes service provided
under a code share agreement with a foreign air carrier in accordance
with Title 14, Code of Federal Regulations when the ticket, or
documentation for an electronic ticket, identifies the U.S. flag air
carrier's designator code and flight number.
Sec. 301-10.135 When must I travel using U.S. flag air carrier service?
You are required by 49 U.S.C. 40118, commonly referred to as the
``Fly America Act,'' to use U.S. flag air carrier service for all air
travel funded by the U.S. Government, except as provided in Sec. 301-
10.136 and Sec. 301-10.137 or when one of the following exceptions
applies:
(a) Use of a foreign air carrier is determined to be a matter of
necessity in accordance with Sec. 301-10.138; or
(b) The transportation is provided under a bilateral or multilateral
air transportation agreement to which the United States Government and
the government of a foreign country are parties, and which the
Department of Transportation has determined meets the requirements of
the Fly America Act; or
(c) You are an officer or employee of the Department of State,
United States Information Agency, United States International
Development Cooperation Agency, or the Arms Control Disarmament Agency,
and your travel is paid with funds appropriated to one of these
agencies, and your travel is between two places outside the United
States; or
(d) No U.S. flag air carrier provides service on a particular leg of
the route, in which case foreign air carrier service may be used, but
only to or from the nearest interchange point on a usually traveled
route to connect with U.S. flag air carrier service; or
(e) A U.S. flag air carrier involuntarily reroutes your travel on a
foreign air carrier; or
(f) Service on a foreign air carrier would be three hours or less,
and use of the U.S. flag air carrier would at least double your en route
travel time; or
(g) When the costs of transportation are reimbursed in full by a
third party, such as a foreign government, international agency, or
other organization.
Sec. 301-10.136 What exceptions to the Fly America Act requirements apply when I travel between the United States and another country?
The exceptions are:
(a) If a U.S. flag air carrier offers nonstop or direct service (no
aircraft change) from your origin to your destination, you must use the
U.S. flag air carrier service unless such use would extend your travel
time, including delay at origin, by 24 hours or more.
(b) If a U.S. flag air carrier does not offer nonstop or direct
service (no aircraft change) between your origin and your destination,
you must use a U.S. flag air carrier on every portion of the route where
it provides service unless, when compared to using a foreign air
carrier, such use would:
(1) Increase the number of aircraft changes you must make outside of
the U.S. by 2 or more; or
(2) Extend your travel time by at least 6 hours or more; or
(3) Require a connecting time of 4 hours or more at an overseas
interchange point.
Sec. 301-10.137 What exceptions to the Fly America Act requirements apply when I travel solely outside the United States, and a U.S. flag air carrier provides
service between my origin and my destination?
You must always use a U.S. flag carrier for such travel, unless,
when compared to using a foreign air carrier, such use would:
[[Page 30]]
(a) Increase the number of aircraft changes you must make en route
by 2 or more; or
(b) Extend your travel time by 6 hours or more; or
(c) Require a connecting time of 4 hours or more at an overseas
interchange point.
Sec. 301-10.138 In what circumstances is foreign air carrier service deemed a matter of necessity?
(a) Foreign air carrier service is deemed a necessity when service
by a U.S. flag air carrier is available, but
(1) Cannot provide the air transportation needed; or
(2) Will not accomplish the agency's mission.
(b) Necessity includes, but is not limited to, the following
circumstances:
(1) When the agency determines that use of a foreign air carrier is
necessary for medical reasons, including use of foreign air carrier
service to reduce the number of connections and possible delays in the
transportation of persons in need of medical treatment; or
(2) When use of a foreign air carrier is required to avoid an
unreasonable risk to your safety and is approved by your agency (e.g.,
terrorist threats). Written approval of the use of foreign air carrier
service based on an unreasonable risk to your safety must be approved by
your agency on a case by case basis. An agency determination and
approval of use of a foreign air carrier based on a threat against a
U.S. flag air carrier must be supported by a travel advisory notice
issued by the Federal Aviation Administration and the Department of
State. An agency determination and approval of use of a foreign air
carrier based on a threat against Government employees or other
travelers must be supported by evidence of the threat(s) that form the
basis of the determination and approval; or
(3) When you can not purchase a ticket in your authorized class of
service on a U.S. flag air carrier, and a seat is available in your
authorized class of service on a foreign air carrier.
Sec. 301-10.139 May I travel by a foreign air carrier if the cost of my ticket is less than traveling by a U.S. flag air carrier?
No. Foreign air carrier service may not be used solely based on the
cost of your ticket.
Sec. 301-10.140 May I use a foreign air carrier if the service is preferred by or more convenient for my agency or me?
No. You must use U.S. flag air carrier service, unless you meet one
of the exceptions in Sec. 301-10.135, Sec. 301-10.136, or Sec. 301-
10.137 or unless foreign air carrier service is deemed a matter of
necessity under Sec. 301-10.138.
Sec. 301-10.141 Must I provide any special certification or documents if I use a foreign air carrier?
Yes, you must provide a certification, as required in Sec. 301-
10.143 and any other documents required by your agency. Your agency
cannot pay your foreign air carrier fare if you do not provide the
required certification.
Sec. 301-10.142 What must the certification include?
The certification must include:
(a) Your name;
(b) The dates that you traveled;
(c) The origin and the destination of your travel;
(d) A detailed itinerary of your travel, name of the air carrier and
flight number for each leg of the trip; and
(e) A statement explaining why you met one of the exceptions in
Sec. 301-10.135, Sec. 301-10.136, or Sec. 301-10.137 or a copy of your
agency's written approval that foreign air carrier service was deemed a
matter of necessity in accordance with Sec. 301-10.138.
Sec. 301-10.143 What is my liability if I improperly use a foreign air carrier?
You will not be reimbursed for any transportation cost for which you
improperly use foreign air carrier service. If you are authorized by
your agency to use U.S. flag air carrier service for your entire trip,
and you improperly use a foreign air carrier for any part of
[[Page 31]]
or the entire trip (i.e., when not permitted under this regulation),
your transportation cost on the foreign air carrier will not be payable
by your agency. If your agency authorizes you to use U.S. flag air
carrier service for part of your trip and foreign air carrier service
for another part of your trip, and you improperly use a foreign air
carrier (i.e., when neither authorized to do so nor otherwise permitted
under this regulation), your agency will pay the transportation cost on
the foreign air carrier for only the portion(s) of the trip for which
you were authorized to use foreign air carrier service. The agency must
establish internal procedures for denying reimbursement to travelers
when use of a foreign air carrier was neither authorized nor otherwise
permitted under this regulation.
Train
Sec. 301-10.160 What classes of train accommodations are available?
(a) Coach-class--The basic class of accommodations offered by a rail
carrier to passengers that includes a level of service available to all
passengers regardless of the fare paid. Coach-class includes reserved
coach accommodations as well as slumber coach accommodations when
overnight train travel is involved.
(b) Slumber coach--Includes slumber coach accommodations on trains
offering such accommodations, or the lowest level of sleeping
accommodations available on a train that does not offer slumber coach
accommodations.
(c) First-class--Includes bedrooms, roomettes, club service, parlor
car accommodations, or other premium accommodations.
Sec. 301-10.161 What class of train accommodations must I use?
You must use coach-class accommodations for all train travel, except
when your agency authorizes first-class service.
Sec. 301-10.162 When may I use first-class train accommodations?
Only when your agency specifically authorizes/approves your use of
first-class train accommodations under paragraphs (a) through (d) of
this section.
(a) No coach-class accommodations are reasonably available.
``Reasonably available'' means available and scheduled to leave within
24 hours of the employee's proposed departure time, or scheduled to
arrive within 24 hours of the employee's proposed arrival time.
(b) When use of first-class is necessary to accommodate a disability
or other special need. A disability must be substantiated in writing by
competent medical authority. A special need must be substantiated in
writing according to your agency's procedures. If you are authorized
under Sec. 301-13.3(a) of this chapter to have an attendant accompany
you, your agency also may authorize the attendant to use first-class
accommodations if you require the attendant's services en route.
(c) When exceptional security circumstances require first-class
travel. Exceptional security circumstances include, but are not limited
to:
(1) Use of other than first-class accommodations would endanger your
life or Government property;
(2) You are an agent on protective detail and you are accompanying
an individual authorized to use first-class accommodations; or
(3) You are a courier or control officer accompanying controlled
pouches or packages.
(d) Inadequate foreign coach-class train accommodations. When coach-
class train accommodations on a foreign rail carrier do not provide
adequate sanitation or health standards.
Sec. 301-10.163 What is an extra-fare train?
A train that operates at an increased fare due to the extra
performance of the train (i.e., faster speed or fewer stops).
Sec. 301-10.164 When may I use extra-fare train service?
You may travel coach-class on an extra-fare train whenever your
agency determines it is more advantageous to the Government or is
required for security reasons. The use of AMTRAK Metroliner coach
accommodations is
[[Page 32]]
advantageous to the Government; AMTRAK Metroliner Club Service, however,
is a first-class accommodation and may be authorized/approved only as
provided in Sec. 301-10.162.
[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
Ship
Sec. 301-10.180 Must I travel by a U.S. flag ship?
Yes, when a U.S. flag ship is available unless the necessity of the
mission requires the use of a foreign ship. (See 46 U.S.C. App. Sec.
1241.)
Sec. 301-10.181 What is my liability if I improperly use a foreign ship?
You are required to travel by U.S. flag ship for the entire trip,
unless use of a foreign ship has been authorized by your agency. Any
cost that is attributed to improper or unauthorized use of a foreign
ship is your responsibility.
[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
Sec. 301-10.182 What classes of ship accommodations are available?
Accommodations on ships vary according to deck levels.
(a) First-class--All classes above the lowest first class, includes
but is not limited to a suite.
(b) Lowest first class--The least expensive first class of reserved
accommodations available on a ship.
Sec. 301-10.183 What class of ship accommodations must I use?
You must use the lowest first class accommodations when traveling by
ship, except when your agency specifically authorizes/approves your use
of first-class ship accommodations under paragraphs (a) through (c) of
this section.
(a) Lowest first class accommodations are not available on the ship.
(b) When use of first-class is necessary to accommodate a disability
or other special need. Disability must be substantiated in writing by
competent medical authority. Special need must be substantiated in
writing according to your agency's procedures. If you are authorized
under Sec. 301-13.3(a) of this chapter to have an attendant accompany
you, your agency also may authorize the attendant to use first-class
accommodations if you require the attendant's services en route.
(c) When exceptional security circumstances require first-class
travel. Exceptional security circumstances include, but are not limited
to:
(1) The use of lowest first class accommodations would endanger your
life or Government property; or
(2) You are an agent on protective detail and you are accompanying
an individual authorized to use first-class accommodations; or
(3) You are a courier or control officer accompanying controlled
pouches or packages.
Local Transit System
Sec. 301-10.190 When may I use a local transit system (bus, subway, or streetcar)?
(a) To, from, and between places of work. The use of bus, subway, or
streetcar is an allowable expense for local travel between places of
business at your official station or a TDY station, and between places
of lodging and place of business at a TDY station.
(b) To places where meals can be obtained. Where the nature and
location of the work at your TDY station are such that meals cannot be
obtained there, travel to obtain meals at the nearest available place is
an allowable expense. You must, however, attach a statement to your
travel voucher explaining why such travel was necessary.
Subpart C--Government Vehicle
Sec. 301-10.200 What types of Government vehicles may my agency authorize me to use?
You may be authorized to use:
(a) A Government automobile in accordance with Sec. 301-10.220;
(b) A Government aircraft in accordance with Sec. 301-10.260 through
Sec. 301-10.262 of this part; and
(c) Other type of Government vehicle in accordance with any
Government-issued rules governing its use.
[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
[[Page 33]]
Sec. 301-10.201 For what purposes may I use a Government vehicle other than a Government aircraft?
Only for official purposes which include transportation:
(a) Between places of official business;
(b) Between such places and places of temporary lodging when public
transportation is unavailable or its use is impractical;
(c) Between either paragraphs (a) or (b) of this section and
restaurants, drug stores, barber shops, places of worship, cleaning
establishments, and similar places necessary for the sustenance,
comfort, or health of the employee to foster the continued efficient
performance of Government business; or
(d) As otherwise authorized by your agency under 31 U.S.C. 1344.
Sec. 301-10.202 What is my liability for unauthorized use of a Government vehicle?
You are responsible for any additional cost resulting from
unauthorized use of a Government vehicle and you may be subject to
administrative and/or criminal liability for misuse of Government
property.
Government Automobiles
Sec. 301-10.220 What requirements must I meet to operate a Government automobile for official travel?
You must possess a valid State, District of Columbia, or territorial
motor vehicle operator's license and have a travel authorization
specifically authorizing the use of a Government-furnished automobile.
Government Aircraft
Sec. 301-10.260 When may I use a Government aircraft for travel?
Only for official purposes in accordance with 41 CFR 101-37.402.
Sec. 301-10.261 What requirements must I meet to operate a Government aircraft?
You must meet the aircrew qualification and certification
requirements contained in 41 CFR 101-37.1212.
Sec. 301-10.262 What is my liability for unauthorized use of a Government aircraft?
You will be personally responsible for any additional cost resulting
from unauthorized use of the aircraft as provided in 41 CFR 101-37.402
and 101-37.403, and you may be subject to administrative and/or criminal
liability for misuse of Government property.
[63 FR 15955, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
Subpart D--Privately Owned Vehicle (POV)
Sec. 301-10.300 When may I use a POV for official travel?
When authorized by your agency.
Sec. 301-10.301 How do I compute my mileage reimbursement?
You compute mileage reimbursement by multiplying the distance
traveled, determined under Sec. 301-10.302 of this subpart by the
applicable mileage rate prescribed in Sec. 301-10.303 of this subpart.
Sec. 301-10.302 How do I determine distance measurements for my
travel?
------------------------------------------------------------------------
The distance between your origin and
If you travel by destination is
------------------------------------------------------------------------
Privately owned automobile or As shown in standard highway mileage
privately owned motorcycle. guides, or the actual miles driven as
determined from odometer readings.
Privately owned aircraft..... As determined from airway charts issued
by the National Oceanic and Atmospheric
Administration, Department of Commerce.
You may include in your travel claim
with an explanation any additional air
mileage resulting from a detour
necessary due to adverse weather,
mechanical difficulty, or other unusual
conditions. If a required deviation is
such that airway mileage charts are not
adequate to determine distance, you may
use the formula of flight time
multiplied by cruising speed of the
aircraft to determine distance.
------------------------------------------------------------------------
[[Page 34]]
Sec. 301-10.303 What am I reimbursed when use of a POV is determined
by my agency to be advantageous to the Government?
------------------------------------------------------------------------
For use of a Your reimbursement is
------------------------------------------------------------------------
Privately-owned aircraft (e.g., helicopter, Actual cost of operation
except an airplane). (i.e., fuel, oil, plus
the additional expenses
listed in Sec. 301-
10.304).
Privately owned airplane..................... \1\ 97.5
Privately owned automobile................... \1\ 36.5
Privately owned motorcycle................... \1\ 28.0
------------------------------------------------------------------------
\1\ Cents per mile.
[FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, as amended by FTR Amdt. 73, 63
FR 47438, Sept. 8, 1998; FTR Amdt. 78, 64 FR 15630, Mar. 31, 1999; FTR
Amdt. 88, 65 FR 1268, Jan. 7, 2000; FTR Amdt. 95, 66 FR 6482, Jan. 22,
2001; FTR Amdt. 101, 67 FR 1902, Jan. 15, 2002]
Sec. 301-10.304 What expenses are allowable in addition to the
allowances prescribed in Sec. 301-10.303?
Following is a chart listing the reimbursable and non-reimbursable
expenses:
------------------------------------------------------------------------
Reimbursable expenses Non-reimbursable expenses
------------------------------------------------------------------------
Parking fees; ferry fees; bridge, road, Charges for repairs,
and tunnel fees; and aircraft or depreciation, replacements,
airplane parking, landing, and tie- grease, oil, antifreeze,
down fees. towage and similar speculative
expenses.
------------------------------------------------------------------------
Sec. 301-10.305 How is reimbursement handled if another person(s) travels in a POV with me?
If another employee(s) travels with you on the same trip in the same
POV, mileage is payable to only one of you. No deduction will be made
from your mileage allowance if other passengers contribute to defraying
your expenses.
Sec. 301-10.306 What will be reimbursed if I am authorized to use a POV instead of a taxi for round-trip travel between my residence and office on a day of
travel requiring an overnight stay?
If determined advantageous to the Government, you will be reimbursed
on a mileage basis plus other allowable costs for round-trip travel on
the beginning and/or ending of travel between the points involved.
Sec. 301-10.307 What will I be reimbursed if I use a POV to transport other employees?
Using a POV to transport other employees is strictly voluntary and
you may be reimbursed in accordance with Sec. 301-10.305.
Sec. 301-10.308 What will I be reimbursed if I park my POV at a common carrier terminal while I am away from my official station?
Your agency may reimburse your parking fee as an allowable
transportation expense not to exceed the cost of taxi fare to/from the
terminal.
Sec. 301-10.309 What will I be reimbursed if I am authorized to use common carrier transportation and I use a POV instead?
You will be reimbursed on a mileage basis (see Sec. 301-10.303),
plus per diem, not to exceed the total constructive cost of the
authorized method of common carrier transportation plus per diem. Your
agency must determine the constructive cost of transportation and per
diem by common carrier under the rules in Sec. 301-10.310.
Sec. 301-10.310 What will I be reimbursed if I am authorized to use a Government automobile and I use a privately owned automobile instead?
(a) Reimbursement based on Government costs--Unless you are
committed to using a Government vehicle as provided in paragraph (b) of
this section, your reimbursement will be limited to the cost that would
be incurred for use of a Government automobile, which in CONUS is 28.5
cents per mile. If your
[[Page 35]]
agency determines the cost of providing a Government automobile would be
higher because of unusual circumstances, it may allow reimbursement not
to exceed the mileage rate provided in Sec. 301-10.303 for a privately
owned automobile.
In addition, you may be reimbursed other allowable expenses as
provided in Sec. 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.
[FTR Amdt. 70, 63 FR 15955, Apr. 1, 1998, as amended by FTR Amdt. 95, 66
FR 6482, Jan. 22, 2001]
Subpart E--Special Conveyances
Sec. 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 Secs. 301-10.420 through 301-10.421 of
this chapter;
(b) Commercial rental automobiles as specified in Secs. 301-10.450
through 301-10.453 of this chapter; or
(c) Any other special conveyance when determined to be advantageous
to the Government.
Sec. 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.
Sec. 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 exceed the constructive cost of the special conveyance.
Sec. 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
Sec. 301-10.420 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:
(i) Between a common carrier or 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
[[Page 36]]
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]
Sec. 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
Sec. 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.
Sec. 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.
Sec. 301-10.452 May I be reimbursed for personal accident insurance?
No. That is a personal expense and is not reimbursable.
Sec. 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--Table of Contents
Subpart A--General Rules
Sec.
301-11.1 When am I eligible for an allowance (per diem or actual
expense)?
[[Page 37]]
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 non-workdays) 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 non-
workday?
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 authorization 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)?
[[Page 38]]
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?
301-11.524 What steps must my agency take to determine my ITRA?
301-11.525 Is the ITRA I receive taxable income?
301-11.526 May I receive a lump sum payment of the additional tax
liability on the covered ITRA in lieu of submitting another
claim?
301-11.527 If I elect a lump sum payment, how is the ITRA paid?
301-11.528 If I do not elect lump sum payment is there any additional
reimbursement?
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 Allowance (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
Sec. 301-11.1 When am I eligible for an allowance (per diem or actual expense)?
When:
[[Page 39]]
(a) You perform official travel away from your official station, or
other areas defined by your agency;
(b) You incur per diem expenses while performing official travel;
and
(c) You are in a travel status for more than 12 hours.
Sec. 301-11.2 Will I be reimbursed for per diem expenses if my official travel is 12 hours or less?
No.
Sec. 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.
Sec. 301-11.4 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
single trip, but only one method of reimbursement may be authorized for
any given calendar day except as provided in Sec. 301-11.305 or
Sec. 301-11.306. Your agency must determine when the transition between
the reimbursement methods occurs.
Sec. 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 Secs. 301-74.7 and 301-
74.22 of this chapter); or
(d) Actual expense method.
[FTR Amdt. 89, 65 FR 1327, Jan. 10, 2000]
Sec. 301-11.6 Where do I find maximum per diem and actual expense
rates?
------------------------------------------------------------------------
For per diem and
For travel in Rates set by actual expense see
------------------------------------------------------------------------
Continental United States General Services For Per Diem see
(CONUS). Administration. 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.
Non-foreign areas............. Department of Per Diem Bulletins
Defense (Per issued by PDTATAC
Diem, Travel and and published
Transportation periodically in the
Allowance Federal Register or
Committee Internet at http://
(PDTATAC)). 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)).
Foreign areas................. Department of A per diem supplement
State. to section 925,
Department of State
Standardized
Regulations
(Government
Civilians-Foreign
Areas).
------------------------------------------------------------------------
Sec. 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 Sec. 301-11.102.)
[63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
Sec. 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.
Sec. 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
[[Page 40]]
to your home, office or other authorized point.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 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 long-term 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.
Sec. 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
[[Page 41]]
basis (e.g., weekly, monthly), the following expenses may be considered
part of the lodging cost:
(a) The rental cost for a furnished dwelling; if unfurnished, the
rental cost of the dwelling and the cost of appropriate and necessary
furniture and appliances (e.g., stove, refrigerator, chairs, tables,
bed, sofa, television, or vacuum cleaner);
(b) Cost of connecting/disconnecting and using utilities;
(c) Cost of reasonable maid fees and cleaning charges;
(d) Monthly telephone use fee (does not include installation and
long-distance calls); and,
(e) If ordinarily included in the price of a hotel/motel room in the
area concerned, the cost of special user fees (e.g., cable TV charges
and plug-in charges for automobile head bolt heaters).
Sec. 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?
If you sought to obtain a refund or otherwise took steps to minimize
the cost, your agency may reimburse expenses that are not refundable,
including a forfeited rental deposit.
Sec. 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?
No. A meal provided by a common carrier or a complimentary meal
provided by a hotel/motel does not affect your per diem.
Sec. 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?
Your M&IE rate must be adjusted for a meal(s) furnished to you
(except as provided in Sec. 301-11.17), with or without cost, by
deducting the appropriate amount shown in the chart in this section for
CONUS travel, reference Appendix B of this chapter for OCONUS travel, or
any method determined by your agency. If you pay for a meal that has
been previously deducted, your agency will reimburse you up to the
deduction amount. The total amount of deductions made will not cause you
to receive less than the amount allowed for incidental expenses.
------------------------------------------------------------------------
M&IE $30 $34 $38 $42 $46
------------------------------------------------------------------------
Breakfast............................ 6 7 8 9 9
Lunch................................ 6 7 8 9 11
Dinner............................... 16 18 20 22 24
Incidentals.......................... 2 2 2 2 2
------------------------------------------------------------------------
[FTR Amdt. 70, 63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998, as
amended by FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]
Sec. 301-11.19 How is my per diem calculated when I travel across the international dateline (IDL)?
When you cross the IDL your actual elapsed travel time will be used
to compute your per diem entitlement rather than calendar days.
Sec. 301-11.20 May my agency authorize a rest period for me while I am traveling?
(a) Your agency may authorize a rest period not in excess of 24
hours at either an intermediate point or at your destination if:
(1) Either your origin or destination point is OCONUS;
(2) Your scheduled flight time, including stopovers, exceeds 14
hours;
(3) Travel is by a direct or usually traveled route; and
(4) Travel is by less than premium-class service.
(b) When a rest stop is authorized the applicable per diem rate is
the rate for the rest stop location.
Sec. 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
non-workdays) while I am on official travel?
(a) In general, you will be reimbursed as long as your travel status
requires your stay to include a non-workday, (e.g., if you are on travel
through Friday and again starting Monday you will be reimbursed for
Saturday and Sunday), however, your agency should determine the most
cost effective situation (i.e., remaining in a travel status and paying
per diem or actual expenses
[[Page 42]]
or permitting your return to your official station).
(b) Your agency will determine whether you will be reimbursed for
non-workdays when you take leave immediately (e.g., Friday or Monday)
before of after the non-workday(s).
Note to Sec. 301-11.21: If emergency travel is involved due to an
incapacitating illness or injury, the rules in part 301-30 of this
chapter govern.
Sec. 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 non-workday?
If required by your agency to return to your official station on a
non-workday, you will be reimbursed the amount allowable for return
travel.
Sec. 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?
Your agency may authorize per diem or actual expense and round-trip
transportation expenses for periodic return travel on non-workdays to
your home or official station under the following circumstances:
(a) The agency requires you to return to your official station to
perform official business; or
(b) The agency will realize a substantial cost savings by returning
you home; or
(c) Periodic return travel home is justified incident to an extended
TDY assignment.
Sec. 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?
If you voluntarily return home or to your official station on non-
workdays during a TDY assignment, the maximum reimbursement for round
trip transportation and per diem or actual expense is limited to what
would have been allowed had you remained at the TDY location.
Sec. 301-11.25 Must I provide receipts to substantiate my claimed travel expenses?
Yes, you must provide a lodging receipt and either a receipt 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.
Sec. 301-11.26 How do I get a per diem rate increased?
If you travel to a location where the per diem rate is insufficient
to meet necessary expenses, you may submit a request, containing
pertinent lodging & meal cost data, through your agency asking that the
location be surveyed. Depending on the location in question your agency
may submit the survey request to:
------------------------------------------------------------------------
For non-foreign area For foreign area
For CONUS locations locations locations
------------------------------------------------------------------------
General Services Department of Department of State,
Administration, Office of Defense, Per Diem, Director of
Governmentwide Policy, Travel and Allowances, State
Attn: Travel and Transportation, Annex 29, Room 262,
Transportation, Management Allowance Committee Washington, DC
Policy Division (MTT), (PDTATAC), Hoffman 20522-2902.
Washington, DC 20405. Building 1, Room 836, 2461
Eisenhower Ave,
Alexandria, VA
22331-1300.
------------------------------------------------------------------------
Sec. 301-11.27 Are taxes included in the lodging portion of the Government per diem rate?
No. Lodging taxes paid by you are reimbursable as a miscellaneous
travel expense limited to the taxes on reimbursable lodging costs. For
example, if your agency authorizes you a maximum lodging rate of $50 per
night, and you elect to stay at a hotel that costs $100 per night, you
can only claim the amount of taxes on $50, which is the maximum
authorized lodging amount.
[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]
Sec. 301-11.28 As a traveler on official business, am I required to pay applicable lodging taxes?
Yes, unless exempted by the State or local jurisdiction.
[[Page 43]]
Sec. 301-11.29 Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?
Exemptions from taxes for Federal travelers, and the forms required
to claim them, vary from location to location. The GSA Travel Homepage
(http://policyworks.gov/travel) lists jurisdictions where tax exempt
certificates should be honored.
Sec. 301-11.30 What is my option if the Government lodging rate exceeds my lodging reimbursement?
You may request reimbursement on an actual expense basis, not to
exceed 300 percent of the maximum per diem allowance.
Approval of actual expenses is usually in advance of travel and at
the discretion of your agency. (See Sec. 301-11.302.)
[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]
Sec. 301-11.31 Are laundry, cleaning and pressing of clothing expenses reimbursable?
Yes. The expenses incurred for laundry, cleaning and pressing of
clothing at a TDY location are reimbursable as a miscellaneous travel
expense. However, you must incur a minimum of 4 consecutive nights
lodging on official travel to qualify for this reimbursement.
[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]
Subpart B--Lodgings-Plus Per Diem
Sec. 301-11.100 What will I be paid for lodging under Lodgings-plus per diem?
When travel is more than 12 hours and overnight lodging is required
you are reimbursed your actual lodging cost not to exceed the maximum
lodging rate for the TDY location or stopover point.
Sec. 301-11.101 What allowance will I be paid for M&IE?
(a) Except as provided in paragraph (b) of this section, your
allowance is as shown in the following table:
------------------------------------------------------------------------
When travel is Your allowance is
------------------------------------------------------------------------
More than 12 but less than .................... 75 percent of the
24 hours. applicable M&IE
rate.
24 hours or more, on........ The day of departure 75 percent of the
applicable M&IE
rate.
Full days of travel. 100 percent of the
applicable M&IE
rate.
The last day of 75 percent of the
travel. applicable M&IE
rate.
------------------------------------------------------------------------
(b) If you travel by ship, either commercial or Government, your
agency will determine an appropriate M&IE rate within the applicable
maximum rate allowable.
Sec. 301-11.102 What is the applicable M&IE rate?
------------------------------------------------------------------------
Your applicable M&IE
For days of travel which rate is
------------------------------------------------------------------------
Require lodging............. .................... The M&IE rate
applicable for the
TDY location.
Do not require lodging, and. Travel is more than The M&IE rate
12 hours but less applicable to the
than 24 hours. TDY site (or the
highest M&IE rate
applicable when
multiple locations
are involved).
Travel is 24 hours The M&IE rate
or more, and you applicable to the
are traveling to a new TDY site or
new TDY site or stopover point.
stopover point at
midnight.
Travel is 24 hours The M&IE rate
or more, and you applicable to the
are returning to previous day of
your official travel.
station.
------------------------------------------------------------------------
[[Page 44]]
Subpart C--Reduced Per Diem
Sec. 301-11.200 Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum?
Under the following circumstances:
(a) When your agency can determine in advance that lodging and/or
meal costs will be lower than the per diem rate; and
(b) The lowest authorized per diem rate must be stated in your
travel authorization in advance of your travel.
Subpart D--Actual Expense
Sec. 301-11.300 When is actual expense reimbursement warranted?
When:
(a) Lodging and/or meals are procured at a prearranged place such as
a hotel where a meeting, conference or training session is held;
(b) Costs have escalated because of special events (e.g., missile
launching periods, sporting events, World's Fair, conventions, natural
disasters); lodging and meal expenses within prescribed allowances
cannot be obtained nearby; and costs to commute to/from the nearby
location consume most or all of the savings achieved from occupying less
expensive lodging;
(c) Because of mission requirements; or
(d) Any other reason approved within your agency.
Sec. 301-11.301 Who in my agency can authorize/approve my request for actual expense?
Any official designated by the head of your agency.
Sec. 301-11.302 When should I request authorization for reimbursement under actual expense?
Request for authorization for reimbursement under actual expense
should be made in advance of travel. However, subject to your agency's
policy, after the fact approvals may be granted when supported by an
explanation acceptable to your agency.
Sec. 301-11.303 What is the maximum amount that I may be reimbursed under actual expense?
The maximum amount that you may be reimbursed under actual expense
is limited to 300 percent (rounded to the next higher dollar) of the
applicable maximum per diem rate. However, subject to your agency's
policy, a lesser amount may be authorized.
Sec. 301-11.304 What if my expenses are less than the authorized amount?
When authorized actual expense and your expenses are less than the
locality per diem rate or the authorized amount, reimbursement is
limited to the expenses incurred.
Sec. 301-11.305 What if my actual expenses exceed the 300 percent ceiling?
Your reimbursement is limited to the 300 percent ceiling. There is
no authority to exceed this ceiling.
Sec. 301-11.306 What expenses am I required to itemize under actual expense?
You must itemize all expenses, including meals, (each meal must be
itemized separately) for which you will be reimbursed under actual
expense. However, expenses that do not accrue daily (e.g., laundry, dry
cleaning, etc.) may be averaged over the number of days your agency
authorizes/approves actual expenses. Receipts are required for lodging,
regardless of amount and any individual meal when the cost exceeds $75.
Your agency may require receipts for other allowable per diem expenses,
but it must inform you of this requirement in advance of travel. When
your agency limits M&IE reimbursement to either the prescribed maximum
M&IE rate for the locality concerned or a reduced M&IE rate, it may or
may not require M&IE itemization at its discretion.
[63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998]
[[Page 45]]
Subpart E--Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and
1994
Source: 64 FR 32813, June 18, 1999, unless otherwise noted.
General
Sec. 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)?
The ITRA is an allowance designed to reimburse Federal, State and
local income taxes incurred incident to an extended TDY assignment at
one location.
Sec. 301-11.502 Who is eligible to receive the ITRA?
An employee (and spouse, if filing jointly) who was in a TDY status
for an extended period at one location, and who incurred Federal, State,
or local income taxes on amounts received as reimbursement for official
travel expenses.
Sec. 301-11.503 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
No. Reimbursement is limited to income taxes.
Employee Responsibilities
Sec. 301-11.521 Must I file a claim to be reimbursed for the additional income taxes incurred?
Yes. A claim must be submitted in accordance with your agency's
policy.
Sec. 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?
Yes, for the total amount of the income tax penalty and/or interest
assessed by the IRS for tax years 1993 and 1994 only.
Sec. 301-11.523 What documentation must I submit to substantiate my claim?
Your agency will determine what documentation is sufficient. (See
Sec. 301-11.531.)
Sec. 301-11.524 What steps must my agency take to determine my ITRA?
Your agency should:
(a) Determine Federal, State and local marginal tax rates by using
the procedures and the marginal tax tables established for the
relocation income tax allowance in Sec. 302-11.7, Sec. 302-11.8, and
Appendices A, B, C and D to part 302-11 of this title; or
(b) Determine reimbursement as calculated in the illustration shown
in Sec. 301-11.535.
Sec. 301-11.525 Is the ITRA I receive taxable income?
Yes. The amount received must be reported as taxable income in the
year in which received, but you are eligible to receive an allowance to
cover the taxes assessed on the ITRA under Sec. 301-11.528.
Sec. 301-11.526 May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
Yes, if agreed to in writing by your agency and with the
understanding that you will be responsible for any income taxes due
without further reimbursement.
Sec. 301-11.527 If I elect a lump sum payment, how is the ITRA paid?
(a) Reimbursement is as illustrated:
Lump Sum ITRA Tax Paid to Employee
------------------------------------------------------------------------
------------------------------------------------------------------------
ITRA reimbursement for tax year 1993.......................... $14,435
Federal Tax liability on ITRA Reimbursement (@ 28%)........... 4,042
VA State tax liability (@ 5.75%).............................. 830
Local tax liability........................................... 0
---------
Total reimbursement......................................... 19,307
------------------------------------------------------------------------
(b) Reimbursement of the ITRA and the tax on the ITRA is a final
lump sum payment with no further reimbursement. You will be responsible
for any income taxes due on $19,307.
Sec. 301-11.528 If I do not elect lump sum payment is there any additional reimbursement?
Yes. You are reimbursed for the tax on the tax reimbursement
received. Your agency will calculate the tax on
[[Page 46]]
the tax reimbursement using the formulas developed for the Year 2
reimbursements of the relocation income tax allowance (see Sec. 302-11.8
of this title).
Agency Responsibilities
Sec. 301-11.531 What documentation must the employee submit to substantiate a claim?
You must determine what documentation you require to be submitted
with the employee's claim. It can include:
(a) A certified statement as prescribed in Sec. 302-11.10 of this
title or copies of completed Federal, State and local tax return for the
tax year in which the taxes were withheld and paid.
(b) Copies of W-2's and Form 1099's.
(c) Any documentation received from the IRS identifying any interest
or penalty payment (tax years 1993 and 1994 only).
(d) Any other documentation necessary to substantiate the claim.
Sec. 301-11.532 How should we compute the employee's ITRA?
You should follow the procedures prescribed for the relocation
income tax allowance, see Sec. 302-11.7, Sec. 302-11.8 and Appendices A,
B, C, and D to part 302-11 of this title or as illustrated in Sec. 301-
11.535.
Sec. 301-11.533 Are tax penalty and interest payments reimbursable?
Yes, the total amount of any penalty and interest assessed by the
IRS (for tax years 1993 and 1994 only) due to the failure of the
Government to withhold the appropriate income taxes are reimbursable.
Sec. 301-11.534 What tax tables should we use to calculate the amount of allowable reimbursement?
The tax tables for the year the tax was incurred are to be used.
Sec. 301-11.535 How should we calculate the ITRA?
(a) Use the documents prescribed in Sec. 301-11.531 to calculate the
ITRA as follows:
(1) Determine Federal, State and local marginal tax rates by using
the procedures and the marginal tax tables established for the
relocation income tax allowance in Sec. 302-11.7, Sec. 302-11.8 and
Appendices A, B, C and D to part 302-11 of this title; and
(2) Add any penalty or interest for tax years 1993 or 1994 only to
determine the full ITRA payment; or
(b) As calculated in the following illustration.
Example of calculating an employee's tax return using the marginal
tax rate schedules in Appendix B to part 302-11 of this title:
For Tax Years 1993 or 1994 (Married Filing Joint Return)
------------------------------------------------------------------------
Original Recalculated
------------------------------------------------------------------------
1. Adjusted Gross Income (w/ travel $75,246 $75,246
reimbursement).........................
2. Subtract travel reimbursement........ .............. (15,482)
3. Subtract personal exemptions and (12,689) (12,689)
itemized or standard deductions........
4. Adjusted taxable Income.............. 62,557 47,075
5. Tax liability on adjusted taxable
income:
a. Federal.......................... 17,516 $7,061*
(28%) (15%)
b. State, VA (5.75% tax bracket).... 3,597 2,707
c. Local: Not applicable............ 0 0
-------------------------------
d. Total............................ 21,113 9,768
6. Difference of total of column 1 minus
total of column 2:
Additional Taxes Incurred due to
travel reimbursement--$11,345
7. Add to the tax difference:
a. Penalty Payment imposed by IRS
tax year 1993--1,500
b. Interest Payment imposed by IRS
tax year 1993--1,500
Total 6 and 7a and b = ITRA--$14,345**
------------------------------------------------------------------------
* Adjusted taxable income places employee in lower tax bracket.
** The ITRA reimbursement is taxable income for the year in which paid
at the appropriate Federal, State and local income tax rates.
[[Page 47]]
Sec. 301-11.536 Is the ITRA reimbursement considered to be income to the employee?
Yes. The ITRA reimbursement is considered taxable income in the year
paid and is subject to tax withholding as any other income.
Sec. 301-11.537 Are income taxes to be withheld from the ITRA?
Yes, as determined by your internal tax withholding procedures
established for your agency pursuant to IRS procedures.
Sec. 301-11.538 May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
Yes, if the employee mutually agrees in writing to the lump sum
payment and understands that he/she is responsible for any income taxes
without further reimbursement. (See the illustration in Sec. 301-
11.527.)
Sec. 301-11.539 If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
The tax on the ITRA reimbursement should be calculated using the
Year 2 formulas developed for the relocation income tax allowance. (See
Sec. 302-11.8.)
Sec. 301-11.540 How do we handle any excess payment?
You must collect any excess payments, which includes issuing
corrected W-2's or 1099's.
Subpart F--Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and
Thereafter
Source: 7, 64 FR 32815, June 18, 1999, unless otherwise noted.
General
Sec. 301-11.601 What is the Income Tax Reimbursement Allowance (ITRA)?
The ITRA is an allowance designed to reimburse Federal, State and
local income taxes incurred incident to an extended TDY assignment at
one location.
Sec. 301-11.602 Who is eligible to receive the ITRA?
An employee (and spouse, if filing jointly) who was in a TDY status
for an extended period at one location and who incurred Federal, State,
or local income taxes on amounts received as reimbursement for official
travel expenses.
Sec. 301-11.603 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
No. Reimbursement is limited to income taxes.
Employee Responsibilities
Sec. 301-11.621 Must I file a claim to be reimbursed for the additional income taxes incurred?
Yes, a claim must be submitted in accordance with your agency's
policy.
Sec. 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?
No. The reimbursement of tax penalty and/or interest payment
assessed by the IRS is limited by law to tax years 1993 and 1994 only.
Sec. 301-11.623 What documentation must I submit to substantiate my claim?
Your agency will determine what documentation is sufficient. (See
Sec. 301-11.631.)
Sec. 301-11.624 What steps must my agency take to determine my ITRA?
Your agency should:
(a) Determine Federal, State and local marginal tax rates by using
the procedures and the marginal tax tables established for the
relocation income tax allowance in Sec. 302-11.7, Sec. 302-11.8 and
Appendices A, B, C and D to part 302-11 of this title; or
(b) Determine reimbursement as calculated in the illustration shown
in Sec. 301-11.535.
Sec. 301-11.625 Is the ITRA I receive taxable income?
Yes. The amount received must be reported as taxable income in the
year in which received, but you are eligible to
[[Page 48]]
receive an allowance to cover the taxes assessed on the ITRA under
Sec. 301-11.628.
Sec. 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?
Yes, if agreed to in writing by your agency and with the
understanding that you will be responsible for any income taxes due
without further reimbursement.
Sec. 301-11.627 If I elect a lump sum payment, how is the ITRA paid?
(a) Reimbursement is as illustrated:
Lump Sum ITRA Tax Paid to Employee
------------------------------------------------------------------------
------------------------------------------------------------------------
ITRA reimbursement for tax year 1995.......................... $14,435
Federal Tax liability on ITRA Reimbursement (@ 28%)........... 4,042
VA State tax liability (@ 5.75%).............................. 830
Local tax liability........................................... 0
---------
Total reimbursement......................................... 19,307
------------------------------------------------------------------------
(b) Reimbursement of the ITRA and tax on the ITRA is a final lump
sum payment with no further reimbursement. You will be responsible for
any income taxes due on $19,307.
Sec. 301-11.628 If I do not elect lump sum payment is there any additional reimbursement?
Yes. You are reimbursed for the tax on the tax reimbursement
received. Your agency will calculate the tax on the tax reimbursement
using the formulas developed for the Year 2 reimbursements of the
relocation income tax allowance (see Sec. 302-11.8 of this title).
Agency Responsibilities
Sec. 301-11.631 What documentation must the employee submit to substantiate a claim?
You must determine what documentation you require to be submitted
with the employee's claim. It may include:
(a) A certified statement as prescribed in Sec. 302-11.10 of this
title or a copy of the employee's completed Federal, State and local tax
return for the tax year in which the taxes were withheld and paid.
(b) Copies of W-2's and Form 1099's; and
(c) Any other documentation necessary to substantiate your claim.
Sec. 301-11.632 How should we compute the employee's ITRA?
You should follow the procedures prescribed for the relocation
income tax allowance, see Sec. 302-11.7, Sec. 302-11.8 and Appendices A,
B, C, and D to part 302-11 of this title or as illustrated in Sec. 301-
11.535.
Sec. 301-11.633 Are tax penalty and interest payments reimbursable?
No. The reimbursement of penalty and/or interest payments assessed
by the IRS is limited by law to tax years 1993 and 1994 only.
Sec. 301-11.634 What tax tables should we use to calculate the amount of allowable reimbursement?
The tax tables for the year the tax was incurred are to be used.
Sec. 301-11.635 How should we calculate the ITRA?
Use the documents prescribed in Sec. 301-11.631 to calculate the
ITRA as follows:
(a) Determine Federal, State and local marginal tax rates by using
the procedures and the marginal tax tables established for the
relocation income tax allowance in Sec. 302-11.7, Sec. 302-11.8 and
Appendices A, B, C and D to part 302-11 of this title, or
(b) As calculated in the following illustration.
Example of calculating an employee's tax return using the marginal
tax rate schedules in Appendix B to part 302-11 of this title:
For Tax Year 1995 and Thereafter
[Married Filing Joint Return]
------------------------------------------------------------------------
Original Recalculated
------------------------------------------------------------------------
1. Adjusted Gross Income (w/ travel $75,246 $75,246
reimbursement):........................
2. Subtract travel reimbursement:....... .............. (15,482)
3. Subtract personal exemptions and (12,689) (12,689)
itemized or standard deductions........
[[Page 49]]
4. Adjusted taxable income.............. 62,557 47,075
5. Tax liability on adjusted taxable
income:
a. Federal (28%).................... 17,516 *7,061
(15%)
b. State, VA (5.75% tax bracket).... 3,597 2,707
c. Local: Not applicable............ 0 0
-------------------------------
d. Total............................ 21,113 9,768
6. Difference of total of column 1 minus
total of column 2: Additional Taxes
Incurred due to travel reimbursement--
$11,345
Total = ITRA--$11,345**
------------------------------------------------------------------------
*Adjusted taxable income places employee in lower tax bracket.
**The ITRA reimbursement is taxable income for the year in which paid at
the appropriate Federal, State and local income tax rates.
Sec. 301-11.636 Is the ITRA reimbursement considered to be income to the employee?
Yes. The ITRA reimbursement is considered taxable income in the year
paid and is subject to tax withholding as any other income.
Sec. 301-11.637 Are income taxes to be withheld from the ITRA?
Yes, as determined by your internal tax withholding procedures
established for your agency pursuant to IRS procedures.
Sec. 301-11.638 May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
Yes, if the employee mutually agrees in writing to the lump sum
payment and understands that he/she is responsible for any income taxes
without further reimbursement. See the illustration in Sec. 301-11.627.
Sec. 301-11.639 If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?
The tax on the tax reimbursement should be calculated using the Year
2 formulas developed for the relocation income tax allowance. (See
Sec. 302-11.8.)
Sec. 301-11.640 How do we handle any excess payment?
You must collect any excess payments, which includes issuing
corrected W-2's or 1099's.
PART 301-12--MISCELLANEOUS EXPENSES--Table of Contents
Sec.
301-12.1 What miscellaneous expenses are reimbursable?
301-12.2 What baggage expenses may my agency pay?
Authority: 5 U.S.C. 5707.
Source: 63 FR 15965, Apr. 1, 1998, unless otherwise noted.
Sec. 301-12.1 What miscellaneous expenses are reimbursable?
When the following items have been authorized or approved by your
agency, they will be reimbursed as a miscellaneous expense. Taxes for
reimbursable lodging are deemed approved when lodging is authorized.
Examples of such expenses include, but are not limited to the following:
------------------------------------------------------------------------
Special expenses of
General expenses Fees to obtain money foreign travel
------------------------------------------------------------------------
Baggage expenses as Fees for travelers Commissions on
described in Sec. 301- checks. conversion of
12.2.. foreign currency.
Services of guides, Fees for money Passport and/or visa
interpreters, and drivers.. orders. fees.
Use of computers, printers, Fees for certified Costs of photographs
faxing machines, and checks. for passports and
scanners.. visas.
Services of typists, data Transaction fees for Foreign country exit
processors, or use of automated fees.
stenographers.. teller machines
(ATMs)-Government
contractor-issued
charge card.
[[Page 50]]
Storage of property used on Costs of birth,
official business.. health, and
identity
certificates.
Hire of conference center Charges for
room or hotel room for inoculations that
official business.. cannot be obtained
through a Federal
dispensary.
Official telephone calls/
service (see note)..
Faxes, telegrams,
cablegrams, or radiograms..
Lodging taxes as prescribed
in Sec. 301-11.27..
Laundry, cleaning and
pressing of clothing
expenses as prescribed in
Sec. 301-11.31..
------------------------------------------------------------------------
Note to Sec. 301-12.1: You should use Government provided services
for all official communications. When they are not available, commercial
services may be used. Reimbursement may be authorized or approved by
your agency.
[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]
Sec. 301-12.2 What baggage expenses may my agency pay?
Your agency may reimburse expenses related to baggage as follows:
(a) Transportation charges for authorized excess;
(b) Necessary charges for transferring baggage;
(c) Necessary charges for storage of baggage when such charges are
the result of official business;
(d) Charges for checking baggage; and
(e) Charges or tips at transportation terminals for handling
Government property carried by the traveler.
PART 301-13--TRAVEL OF AN EMPLOYEE WITH SPECIAL NEEDS--Table of Contents
Sec.
301-13.1 What is the policy for paying additional travel expenses
incurred by an employee with a special need?
301-13.2 Under what conditions will my agency pay for my additional
travel expenses under this part?
301-13.3 What additional travel expenses may my agency pay under this
part?
Authority: 5 U.S.C. 5707.
Source: 63 FR 15966, Apr. 1, 1998, unless otherwise noted.
Sec. 301-13.1 What is the policy for paying additional travel expenses incurred by an employee with a special need?
To provide reasonable accommodations to an employee with a special
need by paying for additional travel expenses incurred.
Sec. 301-13.2 Under what conditions will my agency pay for my additional travel expense(s) under this part?
When an additional travel expense is necessary to accommodate a
special physical need which is either:
(a) Clearly visible and discernible; or
(b) Substantiated in writing by a competent medical authority.
Sec. 301-13.3 What additional travel expenses may my agency pay under this part?
The following expenses:
(a) Transportation and per diem expenses incurred by a family member
or other attendant who must travel with you to make the trip possible;
(b) Specialized transportation to, from, and/or at the TDY duty
location;
(c) Specialized services provided by a common carrier to accommodate
your special need;
(d) Costs for handling your baggage that are a direct result of your
special need;
(e) Renting and/or transporting a wheelchair; and
(f) Premium-class accommodations when necessary to accommodate your
special need, under Subpart B of Part 301-10 of this chapter.
PART 301-30--EMERGENCY TRAVEL--Table of Contents
Sec.
301-30.1 What is emergency travel?
301-30.2 What is considered to be ``family'' with respect to emergency
travel?
301-30.3 What should I do if I have to interrupt or discontinue my TDY
travel?
301-30.4 When an illness or injury occurs on TDY, what expenses may be
allowed?
[[Page 51]]
301-30.5 Are there any limitations to the payment of these expenses?
Authority: 5 U.S.C. 5707.
Source: 63 FR 15966, Apr. 1, 1998, unless otherwise noted.
Sec. 301-30.1 What is emergency travel?
Travel which results from:
(a) Your becoming incapacitated by illness or injury not due to your
own misconduct; or
(b) The death or serious illness of a member of your family; or
(c) A catastrophic occurrence or impending disaster, such as fire,
flood, or act of God, which directly affects your home.
Sec. 301-30.2 What is considered to be ``family'' with respect to emergency travel?
``Family'' includes any member of your immediate family, as defined
in Sec. 300-3.1. However, your agency may, on a case-by-case basis,
expand this definition to include other members of your and/or your
spouse's extended family.
Sec. 301-30.3 What should I do if I have to interrupt or discontinue my TDY travel?
Contact your travel authorizing/approving official for instructions
as soon as possible.
Sec. 301-30.4 When an illness or injury occurs on TDY, what expenses may be allowed?
Your agency may pay:
(a) Per diem at the location where you incurred or were treated for
incapacitating illness or injury for a reasonable period of time
(generally 14 calendar days). However, your agency may pay for a longer
period.
(b) Transportation and per diem expense for travel to an alternate
location to receive treatment.
(c) Transportation and per diem expense to return to your official
station.
Sec. 301-30.5 Are there any limitations to the payment of these expenses?
Expenses are not payable when:
(a) Confined to:
(1) A medical facility within the proximity of your official duty
station.
(2) The same medical facility you would have been admitted to if
your incapacitating illness or injury occurred at your official station.
(b) The Government provides or reimburses you for hospitalization
under any Federal statute (including hospitalization in a Department of
Veterans Affairs (VA) Medical center or military hospital). However, per
diem expenses are payable if your hospitalization is paid under the
Federal Employees Health Benefits Program (5 U.S.C. 8901-8913).
PART 301-31--THREATENED LAW ENFORCEMENT/INVESTIGATIVE EMPLOYEES--Table of Contents
Sec.
301-31.1 Why pay subsistence and transportation expenses for threatened
law enforcement/investigative employees?
301-31.2 What is ``family'' with respect to threatened law enforcement/
investigative employees?
301-31.3 Are members of my family and I eligible for payment of
subsistence and transportation expense?
301-31.4 Must my agency pay transportation and subsistence expenses?
301-31.5 Under what conditions may my agency pay for transportation and
subsistence expenses?
301-31.6 Where must I and/or my family obtain lodging?
301-31.7 May my family and I occupy lodging at different locations?
301-31.8 What transportation expenses may my agency pay?
301-31.9 What subsistence expenses may my agency pay?
301-31.10 How will my agency pay my subsistence expenses?
301-31.11 May my agency pay me a per diem allowance instead of actual
expenses?
301-31.12 Must I keep track of my expenses?
301-31.13 How long may my agency pay for subsistence expenses under
this part?
301-31.14 May I receive a travel advance for transportation and/or
subsistence expenses?
301-31.15 What documentation must I provide for reimbursement?
Authority: 5 U.S.C. 5707.
Source: 63 FR 15966, Apr. 1, 1998, unless otherwise noted.
[[Page 52]]
Sec. 301-31.1 Why pay subsistence and transportation expenses for threatened law enforcement/investigative employees?
To protect a law enforcement/investigative employee and his/her
immediate family when their lives are placed in jeopardy as a result of
the employee's assigned duties.
Sec. 301-31.2 What is ``family'' with respect to threatened law enforcement/investigative employees?
Generally, ``family'' includes any member of your immediate family,
as defined in Sec. 300-3.1 of this title. However, your agency may, on a
case-by-case basis, expand this definition to include other members of
you and/or your spouse's extended family.
Sec. 301-31.3 Are members of my family and I eligible for payment of subsistence and transportation expense?
Yes, if you serve in a law enforcement, investigative, or similar
capacity for special law enforcement/investigative purposes and your
agency authorizes such expenses.
Sec. 301-31.4 Must my agency pay transportation and subsistence expenses?
No. Your agency decides when it is appropriate to pay these expenses
based on the nature of the threat against your life and/or the life of a
member(s) of your immediate family.
Sec. 301-31.5 Under what conditions may my agency pay for transportation and subsistence expenses?
When your agency determines that a threat against you or a member(s)
of your immediate family justifies moving you and/or your family to
temporary living accommodations at or away from your official station.
Sec. 301-31.6 Where must I and/or my family obtain lodging?
Your agency designates the area where you and/or your family should
obtain lodging. It may be within your official station or at an
alternate location.
Sec. 301-31.7 May my family and I occupy lodging at different locations?
Yes, if authorized by your agency.
Sec. 301-31.8 What transportation expenses may my agency pay?
Your agency may pay transportation expenses authorized by part
Sec. 301-10 of this chapter to transport you and/or your family to/from
a temporary location.
Sec. 301-31.9 What subsistence expense may my agency pay?
Only your lodging cost may be paid. However, your agency may pay for
meals and laundry/cleaning expenses if:
(a) Your temporary living accommodations do not have kitchen or
laundry facilities; or
(b) Your agency determines that other extenuating circumstances
exist which necessitate payment of these expenses.
Sec. 301-31.10 How will my agency pay my subsistence expenses?
Your agency will pay your actual subsistence expenses not to exceed
the ``maximum allowable amount'' for the period you or your family
occupy temporary living accommodations. The ``maximum allowable amount''
is the ``maximum daily amount'' multiplied by the number of days you or
your family occupy temporary living accommodations not to exceed the
number of days authorized. The ``maximum daily amount'' is determined by
adding the rates in the following table for you and each member of your
family authorized to occupy temporary living accommodations:
[[Page 53]]
----------------------------------------------------------------------------------------------------------------
The ``maximum daily amount'' of per diem expenses that
--------------------------------------------------------------------------
You or your
If your agency authorizes unaccompanied spouse or Your accompanied spouse A member of your family
other unaccompanied or a member of your who is under age 12 may
family member may family who is age 12 or receive is
receive is older may receive is
----------------------------------------------------------------------------------------------------------------
Payment of only lodging expenses..... The maximum lodging .75 times the maximum .5 times the maximum
amount applicable to lodging amount lodging amount
the locality. applicable to the applicable to the
locality. locality.
Payment for lodging, meals, and other The maximum per diem .75 times the maximum .5 times the maximum
per diem expenses. rate applicable to the per diem rate per diem rate
locality. applicable to the applicable to the
locality.. locality.
----------------------------------------------------------------------------------------------------------------
Sec. 301-31.11 May my agency pay me a per diem allowance instead of actual expenses?
No.
Sec. 301-31.12 Must I keep track of my expenses?
Yes. You must keep track of your actual expenses as described in
part 301-11 of this chapter.
[63 FR 15966, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Sec. 301-31.13 How long may my agency pay for subsistence expenses under this part?
Your agency may pay for subsistence expenses up to 60 days. However,
your agency may pay for additional periods if it determines, that an
extension is justified.
Sec. 301-31.14 May I receive a travel advance for transportation and/or subsistence expenses?
Yes, you may receive a travel advance under Sec. 301-51.200 of this
chapter for up to a 30-day period at a time to cover expenses allowable.
Your travel advance may not exceed the maximum allowable amount
authorized under Sec. 301-31.10, and you will be required to reimburse
your agency for any portion of the advance disallowed or not spent.
Sec. 301-31.15 What documentation must I provide for reimbursement?
You must provide receipts or any other documentation required by
your agency. However, in instances when documentation might compromise
the security of the individuals involved, the head of the agency may
waive these requirements.
[[Page 54]]
SUBCHAPTER C--ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND
CLAIMING REIMBURSEMENT
PART 301-50--ARRANGING FOR TRAVEL SERVICES--Table of Contents
Sec.
301-50.1 How should I arrange my travel?
301-50.2 What is my liability if I use an unauthorized travel agent or
unauthorized travel management system?
301-50.3 Are there any limits on the travel arrangements I may make?
Authority: 5 U.S.C. 5707; 40 U.S.C. 486(c).
Source: 63 FR 15967, Apr. 1, 1998, unless otherwise noted.
Sec. 301-50.1 How should I arrange my travel?
If your agency provides travel management services under a
Government contract, you must use those services, to arrange for common
carrier transportation, lodging, and rental car(s). If your agency does
not provide travel management services under a Government contract, you
must arrange your travel according to your agency's policy. Services
under a Government contract may be furnished by a commercial travel
agent, electronic travel services system, or other travel management
services provider.
Sec. 301-50.2 What is my liability if I use an unauthorized travel agent or unauthorized travel management system?
You are responsible for any additional costs that result from the
unauthorized use, and you are subject to any penalties your agency may
impose.
Sec. 301-50.3 Are there any limits on the travel arrangements I may make?
Yes. If the GSA city-pair fare contract for passenger transportation
services is available to you, you must use the contract carrier. You
should also use any preferred value lodging programs and rental car
arrangements in which your agency participates.
PART 301-51--PAYING TRAVEL EXPENSES--Table of Contents
Subpart A--General
Sec.
301-51.1 What is the required method of payment for official travel
expenses?
301-51.2 What official travel expenses and/or classes of employees are
exempt from the mandatory use of the Government contractor-
issued travel charge card?
301-51.3 Who in my agency has the authority to grant exemptions from
the mandatory use of the Government contractor-issued travel
charge card?
301-51.4 If my agency grants an exemption, does that prevent me from
using the card on a voluntary basis?
301-51.5 How may I pay for official travel expenses if I receive an
exemption from use of the Government contractor-issued travel
charge card?
301-51.6 May I use the Government contractor-issued travel charge card
for purposes other than those associated with official travel?
301-51.7 What are the consequences of using the Government contractor-
issued travel charge card for non-official travel purposes?
Subpart B--Paying for Common Carrier Transportation
301-51.100 What method of payment must I use to procure common carrier
transportation?
301-51.101 Which payment methods are considered the equivalent of cash?
301-51.102 How is my transportation reimbursement affected if I make an
unauthorized cash purchase of common carrier transportation?
301-51.103 What is my liability if I lose a GTR?
Subpart C--Receiving Travel Advances
301-51.200 For what expenses may I receive a travel advance?
301-51.201 What is the maximum amount that my agency may advance?
301-51.202 When must I account for my advance?
301-51.203 What must I do about my advance if my trip is canceled or
postponed indefinitely?
Authority: 5 U.S.C. 5707. Subpart A is issued under the authority of
Sec. 2, Pub. L.
[[Page 55]]
105-264, 112 Stat. 2350 (5 U.S.C. 5701 note); 40 U.S.C. 486(c).
Source: 63 FR 15968, Apr. 1, 1998, unless otherwise notes.
Subpart A--General
Source: FTR Amdt. 90, 65 FR 3055, Jan. 19, 2000, unless otherwise
noted.
Sec. 301-51.1 What is the required method of payment for official travel expenses?
You are required to use the Government contractor-issued travel
charge card for all official travel expenses unless you have an
exemption.
Sec. 301-51.2 What official travel expenses and/or classes of employees are exempt from the mandatory use of the Government contractor-issued travel charge
card?
The Administrator of General Services exempts the following from the
mandatory use of the Government contractor-issued travel charge card:
(a) Expenses incurred at a vendor that does not accept the
Government contractor-issued travel charge card;
(b) Laundry/dry cleaning;
(c) Parking;
(d) Local transportation system;
(e) Taxi;
(f) Tips;
(g) Meals (when use of the card is impractical, e.g., group meals or
the Government contractor-issued travel charge card is not accepted);
(h) Phone calls (when a Government calling card is available for use
in accordance with agency policy);
(i) An employee who has an application pending for the travel charge
card;
(j) Individuals traveling on invitational travel; and
(k) New appointees.
(l) Relocation allowances prescribed in chapter 302 of this title,
except en-route travel and househunting trip expenses.
[FTR Amdt. 90, 65 FR 3055, Jan. 19, 2000, as amended by, FTR Amdt. 92,
65 FR 21365, Apr. 21, 2000]
Sec. 301-51.3 Who in my agency has the authority to grant exemptions from the mandatory use of the Government contractor-issued travel charge card?
The head of your agency or his/her designee(s) has (have) the
authority to grant exemptions from the mandatory use of the Government
contractor-issued travel charge card.
Sec. 301-51.4 If my agency grants an exemption, does that prevent me from using the card on a voluntary basis?
No, an exemption from use would not prevent you from using the
Government contractor-issued travel charge card on a voluntary basis in
accordance with your agency's policy.
Sec. 301-51.5 How may I pay for official travel expenses if I receive an exemption from use of the Government contractor-issued travel charge card?
If you receive an exemption from use of the Government contractor-
issued travel charge card, your agency may authorize one or a
combination of the following methods of payment:
(a) Personal funds, including cash or personal charge card;
(b) Travel advances; or
(c) Government Transportation Request (GTR).
Note to Sec. 301-51.5: City pair contractors are not required to
accept payment by the methods in paragraph (a) or (b) of this section.
Sec. 301-51.6 May I use the Government contractor-issued travel charge card for purposes other than those associated with official travel?
No, the Government contractor-issued travel charge card may be used
only for official travel related expenses.
Sec. 301-51.7 What are the consequences of using the Government contractor-issued travel charge card for non-official travel purposes?
If you use the Government contractor-issued travel charge card for
purposes other than official travel, your agency may take appropriate
disciplinary action.
[[Page 56]]
Subpart B--Paying for Common Carrier Transportation
Sec. 301-51.100 What method of payment must I use to procure common carrier transportation?
You must use a Government contractor-issued individually billed
travel card, centrally billed account, or GTR to procure contract
passenger transportation services. For all other common carrier
transportation, you must use one of the methods specified in the
following table:
------------------------------------------------------------------------
For passenger transportation
services costing You must use Unless
------------------------------------------------------------------------
(a) $10 or less, and air A Government Use of the Government
excess baggage charges of $15 contractor- contractor-issued
or less for each leg of a issued individually billed
trip. individually travel card is not
billed travel accepted or its use
card, centrally is impracticable,
billed account, special
or. circumstances
justify the use of a
GTR or Government
excess baggage
authorization ticket
(GEBAT).
(b) More than $10, but not A Government None of the other
more than $100. contractor- methods are
issued practicable, you may
individually use cash.
billed travel
card, centrally
billed account,
or GTR.
(c) More than $100............ Only a Government Your agency
contractor- authorizes you to
issued use a reduced fare
individually for group, charter,
billed travel or excursion
card, centrally arrangements or
billed account, under emergency
or GTR. circumstances where
the use of other
methods is not
possible.
------------------------------------------------------------------------
[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Sec. 301-51.101 Which payment methods are considered the equivalent of cash?
Use of one of the following payment methods of this section to
procure common carrier transportation is considered the equivalent of
cash and you must comply with the rules in 41 CFR 101-41.203-2 that
limit the use of cash for such purposes.
(a) Personal credit cards;
(b) Cash withdrawals obtained from an ATM using a Government
contractor-issued individually billed travel card; and
(c) Checks, both personal and travelers (including those obtained
through a travel payment system services program).
[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Sec. 301-51.102 How is my transportation reimbursement affected if I make an unauthorized cash purchase of common carrier transportation?
If you are a new employee or an invitational or infrequent traveler
who is unaware of proper procedures for purchasing common carrier
transportation, your agency may allow reimbursement for the full cost of
the transportation. In all other instances, your reimbursement will be
limited to the cost of such transportation using the authorized method
of payment.
[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Sec. 301-51.103 What is my liability if I lose a GTR?
You are liable for any Government expenditure that is caused by your
negligence in safeguarding the GTR or tickets received in exchange for
the GTR. To avoid liability, immediately report a lost or stolen GTR to
your administrative office. If the lost or stolen GTR shows the carrier
service desired, and point of origin, promptly notify in writing the
named carrier and other local initial carriers. Do not use a GTR that is
recovered after having been reported as lost or stolen. Instead, report
the recovered GTR to your administrative office.
[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Subpart C--Receiving Travel Advances
Sec. 301-51.200 For what expenses may I receive a travel advance?
[[Page 57]]
------------------------------------------------------------------------
For You may receive an advance
------------------------------------------------------------------------
(a) Cash transaction expenses (i.e., Any time you travel.
expenses that as a general rule cannot
be charged and must be paid using
cash, a personal check, or travelers
check).
(1) M&IE covered by the per diem
allowance or actual expenses
allowance;
(2) Miscellaneous transportation
expenses such as local
transportation system and taxi
fares; parking fees; ferry fees;
bridge, road, and tunnel fees; and
aircraft parking, landing, and tie-
down fees;
(3) Gasoline and other variable
expenses covered by the mileage
allowance for advantageous use of
a privately owned automobile for
official business; and
(4) Other authorized miscellaneous
expenses that cannot be charged
using a Government contractor-
issued charge card and for which a
cost can be estimated.
(b) Non-cash transaction expenses Only in the following
(i.e., lodging, common carrier). situations:
(1) Government contractor-
issued charge card not
expected to be accepted.
(2) Government contractor-
issued charge card issuance
denied. Your agency has
decided not to provide you a
contractor-issued individually
billed travel card.
(3) Official change of station.
Your agency determines that
use of a contractor-issued
individually billed travel
card would not be feasible
incident to a transfer,
particularly a transfer to
another agency.
(4) Financial hardship would be
incurred.
------------------------------------------------------------------------
[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Sec. 301-51.201 What is the maximum amount that my agency may
advance?
The amount your agency advances you may not exceed the following
amounts:
------------------------------------------------------------------------
The maximum amount your agency may
For advance is
------------------------------------------------------------------------
Cash transaction expenses.... The estimated amount of your cash
transaction expenses. (For M&IE, your
advance is limited to the M&IE rate
under the lodgings-plus per diem
method.)
Non-cash transaction expenses Generally zero. However, your agency may
(See Sec. 301-51.200(b)). advance up to the full amount of your
expected non-cash transaction expenses
for an individual trip (or not to exceed
a 45-day period for an open
authorization) in accordance with Sec.
301-51.200(b).
------------------------------------------------------------------------
[63 FR 15968, Apr. 1, 1998; 63 FR 35538, June 30, 1998]
Sec. 301-51.202 When must I account for my advance?
You must file a travel claim which accounts for your advance after
completion of your assignment, in accordance with your agency's policy.
If you are in a continuous travel status (e.g., an auditor or inspector)
or if you submit periodic reimbursement vouchers on an individual trip
authorization, your agency may reimburse you the full amount of your
travel expenses without any deduction of your advance until such time as
you file a final voucher. If the amount advanced is less than the amount
of the voucher on which it is deducted, you will be reimbursed the net
amount. If the advance exceeds the reimbursable amount, you must
immediately refund the excess.
Sec. 301-51.203 What must I do about my advance if my trip is canceled or postponed indefinitely?
Promptly notify the appropriate agency officials and refund any
monies advanced in connection with the authorized travel.
PART 301-52--CLAIMING REIMBURSEMENT--Table of Contents
Sec.
301-52.1 Must I file a travel claim?
301-52.2 What information must I provide in my travel claim?
301-52.3 Am I required to file a travel claim in a specific format and
must the claim be signed?
301-52.4 What must I provide with my travel claim?
[[Page 58]]
301-52.5 Is there any instance where I am exempt from the receipt
requirements in Sec. 301-52.4?
301-52.6 How do I submit a travel claim?
301-52.7 When must I submit my travel claim?
301-52.8 May my agency disallow payment of a claimed item?
301-52.9 What will my agency do when it disallows an expense?
301-52.10 May I challenge my agency's disallowance of my claim?
301-52.11 What must I do to challenge a disallowed claim?
301-52.12 What happens if I attempt to defraud the Government?
301-52.13 Should I keep itemized records of my expenses while on
travel?
301-52.14 What must I do with any travel advance outstanding at the
time I submit my travel claim?
301-52.15 What must I do with any passenger coupon for transportation
costing over $75, purchased with cash?
301-52.16 What must I do with any unused tickets, coupons, or other
evidence of refund?
301-52.17 Within how many calander days after I submit a proper travel
claim must my agency reimburse my allowable expenses?
301-52.18 Within how many calendar days after I submit a travel claim
must my agency notify me of any error that would prevent
payment within 30 calendar days after submission?
301-52.19 Will I receive a late payment fee if my agency fails to
reimburse me within 30 calendar days after I submit a proper
travel claim?
301-52.20 How are late payment fees calculated?
301-52.21 Is there a minimum amount the late payment fee must exceed
before my agency will pay it to me?
301-52.22 Will any late payment fees I receive be reported as wages on
a Form W-2?
301-52.23 Is the additional fee, which is equal to any late payment
charge that the card contractor would have been able to charge
had I not paid the bill, considered income?
301-52.24 Does mandatory use of the Government contractor-issued travel
charge card change my obligation to pay my travel card bill by
the due date?
Authority: 5 U.S.C. 5707; 40 U.S.C. 486(c); Sec. 2., Pub. L. 105-
264, 112 Stat. 2350 (5 U.S.C. 5701 note).
Source: 63 FR 15969, Apr. 1, 1998, unless otherwise noted.
Sec. 301-52.1 Must I file a travel claim?
Yes.
Sec. 301-52.2 What information must I provide in my travel claim?
You must provide the following:
(a) An itemized list of expenses and other information (specified in
the listing of required standard data elements contained in Appendix C
of this chapter, and any additional information your agency may
specifically require), except:
(1) You may aggregate expenses for local telephone calls, local
metropolitan transportation fares, and parking meter fees, except any
individual expenses costing over $75 must be listed separately;
(2) When you are authorized lodgings-plus per diem, you must state
the M&IE allowance on a daily basis;
(3) When you are authorized a reduced per diem, you must state the
reduced rate your agency authorizes on a daily basis; and
(4) When your agency limits M&IE reimbursement to the prescribed
maximum M&IE for the locality concerned, you must state the reduced rate
on a daily basis.
(5) Your agency may or may not require itemization of M&IE when
reimbursement is limited to either the maximum M&IE locality rate or a
reduced M&IE rate is authorized.
(b) The type of leave and the number of hours of leave for each day;
(c) The date of arrival and departure from the TDY station and any
non-duty points visited when you travel by an indirect route other than
a stopover to change planes or embark/disembark passengers;
(d) A signed statement, ``I hereby assign to the United States any
rights I may have against other parties in connection with any
reimbursable carrier transportation charges described herein,'' when you
use cash to pay for common carrier transportation.
Sec. 301-52.3 Am I required to file a travel claim in a specific format and must the claim be signed?
Yes, in a format prescribed by your agency. If the prescribed travel
claim is hardcopy, the claim must be signed in ink; if your agency has
electronic processing, use your electronic signature. Any alterations or
erasures to your travel claim must be initialed.
[[Page 59]]
Sec. 301-52.4 What must I provide with my travel claim?
You must provide:
(a) Evidence of your necessary travel authorizations including any
necessary special authorizations;
(b) Receipts for:
(1) Any lodging expense, except when you are authorized a fixed
reduced per diem allowance; and
(2) Any other expense costing over $75. If it is impracticable to
furnish receipts in any instance as required by this subtitle, the
failure to do so must be fully explained on the travel voucher. Mere
inconvenience in the matter of taking receipts will not be considered.
Sec. 301-52.5 Is there any instance where I am exempt from the receipt requirement in Sec. 301-52.4?
Yes, your agency may exempt an expenditure from the receipt
requirement because the expenditure is confidential.
[63 FR 15969, Apr. 1, 1998; 63 FR 35538, June 30, 1998]