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

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

3. Summary of the Changes:
1) 2006 CONUS Federal Allowable High/Low Per Diem Rates:
High Cost Localities: Increase from $ to $ per day.
Other Localities: Increase from $ to $ per day.

4. Summary of the Changes (cont):
2) 2006 CONUS Federal Allowable High/Low M&IE:
High Cost Localities: Increase from $46.00 to $58.00 per day.
Other Localities: Increase from $36.00 to $45.00 per day.

5. TAXABILITY AND REPORTABILITY
Per Diem for Other Localities increased from $ to $ per day.
M&IE for Other Localities increased from $36.00 to $45.00 per day.
These rates are now higher or equal to the Per Diem and M&IE rates allowed for non BU 07 employees traveling Out-of-State (U.S./CONUS).

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

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

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

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

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