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TRAVEL UPDATE U.S/CONUS PER DIEM RATES (Summary of BAC No. 2006-01) January 1, 2006

TRAVEL UPDATE U.S/CONUS PER DIEM RATES (Summary of BAC No. 2006-01) January 1, 2006. CONUS HIGH/LOW PER DIEM RATES. Effective January 1, 2006, the CONUS Federal Allowable High/Low Per Diem Rates were amended. Summary of the Changes :. 1) 2006 CONUS Federal Allowable High/Low Per Diem Rates :.

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TRAVEL UPDATE U.S/CONUS PER DIEM RATES (Summary of BAC No. 2006-01) January 1, 2006

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  1. TRAVEL UPDATEU.S/CONUS PER DIEM RATES(Summary of BAC No. 2006-01)January 1, 2006

  2. CONUS HIGH/LOWPER 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 $204.00 to $226.00 per day. • Other Localities: Increase from $129.00 to $141.00 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 ANDREPORTABILITY • Per Diem for Other Localities increased from $129.00 to $141.00 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 ANDREPORTABILITY 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 ANDREPORTABILITY 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 THISAFFECT 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. 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 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.

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