|
|
FEDTAX * IRS * HOME * PUB_1542
Publication 1542
|
| Per Diem Locality | Computing Maximum Rate | |||||
| State | Key City 1 | County and/or Other Defined Location 2,3 | Effective Dates | Maximum Lodging Rate | M&IE Rate | Maximum Per Diem Rate 4 |
| PA | King of Prussia/Ft. | Montgomery | 1/1 - 3/31 | $ 99.00 | $42.00 | $141.00 |
| Washington/Bala Cynwyd | 4/1 - 11/30 | $119.00 | $42.00 | $161.00 | ||
| 12/1 - 12/31 | $ 99.00 | $42.00 | $141.00 | |||
| Lancaster | Lancaster | 1/1 - 4/30 | $ 60.00 | $38.00 | $ 98.00 | |
| 5/1 - 10/31 | $ 70.00 | $38.00 | $108.00 | |||
| 11/1 - 12/31 | $ 60.00 | $38.00 | $ 98.00 | |||
| Malvern/Downington/Valley Forge | Chester | All year | $ 83.00 | $38.00 | $121.00 | |
| Mechanicsburg | Cumberland | All year | $ 74.00 | $34.00 | $108.00 | |
| Philadelphia | Philadelphia | All year | $118.00 | $46.00 | $164.00 | |
| Pittsburgh | Allegheny | All year | $ 79.00 | $46.00 | $125.00 | |
| Reading | Berks | All year | $ 75.00 | $38.00 | $113.00 | |
| Scranton | Lackawanna | All year | $ 60.00 | $30.00 | $ 90.00 | |
| Warminster | Bucks County; Navy Air Development Center | All year | $ 75.00 | $42.00 | $117.00 | |
| Wayne | City limits of Wayne (see Delaware County) | All year | $100.00 | $42.00 | $142.00 | |
| RI | East Greenwich | Kent County; Naval Construction Battalion Center, Davisville | All year | $ 79.00 | $38.00 | $117.00 |
| Newport | Newport | 1/1 - 3/31 | $ 79.00 | $42.00 | $121.00 | |
| 4/1 - 12/31 | $111.00 | $42.00 | $153.00 | |||
| North Kingstown | Washington | All year | $ 89.00 | $30.00 | $119.00 | |
| Providence | Providence | All year | $ 89.00 | $42.00 | $131.00 | |
| SC | Aiken | Aiken | All year | $ 65.00 | $30.00 | $ 95.00 |
| Charleston/Berkeley County | Charleston, Berkeley | All year | $ 99.00 | $42.00 | $141.00 | |
| Columbia | Richland | All year | $ 65.00 | $30.00 | $ 95.00 | |
| Greenville | Greenville | All year | $ 65.00 | $38.00 | $103.00 | |
| Hilton Head | Beaufort | 1/1 - 3/14 | $ 75.00 | $42.00 | $117.00 | |
| 3/15 - 9/30 | $ 95.00 | $42.00 | $137.00 | |||
| 10/1 - 12/31 | $ 75.00 | $42.00 | $117.00 | |||
| Myrtle Beach | Horry County; Myrtle Beach AFB | 1/1 - 2/28 | $ 59.00 | $42.00 | $101.00 | |
| 3/1 - 11/30 | $ 99.00 | $42.00 | $141.00 | |||
| 12/1 - 12/31 | $ 59.00 | $42.00 | $101.00 | |||
| SD | Custer | Custer | 1/1 - 6/14 | $ 55.00 | $30.00 | $ 85.00 |
| 6/15 - 8/19 | $ 70.00 | $30.00 | $100.00 | |||
| 8/20 - 12/31 | $ 55.00 | $30.00 | $ 85.00 | |||
| Hot Springs | Fall River | 1/1 - 6/14 | $ 79.00 | $30.00 | $109.00 | |
| 6/15 - 10/15 | $108.00 | $30.00 | $138.00 | |||
| 10/16 - 12/31 | $ 79.00 | $30.00 | $109.00 | |||
| Rapid City | Pennington | 1/1 - 5/14 | $ 55.00 | $34.00 | $ 89.00 | |
| 5/15 - 9/30 | $ 99.00 | $34.00 | $133.00 | |||
| 10/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| Sturgis | Meade | 1/1 - 6/14 | $ 55.00 | $30.00 | $ 85.00 | |
| 6/15 - 8/15 | $ 79.00 | $30.00 | $109.00 | |||
| 8/16 - 12/31 | $ 55.00 | $30.00 | $ 85.00 | |||
| TN | Alcoa/Townsend | Blount | All year | $ 63.00 | $34.00 | $ 97.00 |
| Per Diem Locality | Computing Maximum Rate | |||||
| State | Key City 1 | County and/or Other Defined Location 2,3 | Effective Dates | Maximum Lodging Rate | M&IE Rate | Maximum Per Diem Rate 4 |
| TN | Gatlinburg | Sevier | 1/1 - 4/30 | $ 70.00 | $38.00 | $108.00 |
| 5/1 - 10/31 | $ 78.00 | $38.00 | $116.00 | |||
| 11/1 - 12/31 | $ 70.00 | $38.00 | $108.00 | |||
| Memphis | Shelby | All year | $ 70.00 | $38.00 | $108.00 | |
| Murfreesboro | Rutherford | All year | $ 57.00 | $30.00 | $ 87.00 | |
| Nashville | Davidson | All year | $ 82.00 | $42.00 | $124.00 | |
| Williamson County | Williamson | All year | $ 60.00 | $30.00 | $ 90.00 | |
| TX | Amarillo | Potter | All year | $ 57.00 | $30.00 | $ 87.00 |
| Arlington | Tarrant | All year | $ 77.00 | $34.00 | $111.00 | |
| Austin | Travis | All year | $ 80.00 | $38.00 | $118.00 | |
| Bryan | Brazos (except College Station) | All year | $ 60.00 | $30.00 | $ 90.00 | |
| College Station | City limits of College Station (see Brazos County) | All year | $ 69.00 | $34.00 | $103.00 | |
| Corpus Christi | Nueces | All year | $ 59.00 | $38.00 | $ 97.00 | |
| Dallas | Dallas | All year | $ 89.00 | $46.00 | $135.00 | |
| El Paso | El Paso | All year | $ 78.00 | $38.00 | $116.00 | |
| Fort Davis | Jeff Davis | All year | $ 68.00 | $30.00 | $ 98.00 | |
| Fort Worth | City limits of Fort Worth | All year | $ 94.00 | $38.00 | $132.00 | |
| Galveston | Galveston | All year | $ 76.00 | $42.00 | $118.00 | |
| Granbury | Hood | All year | $ 60.00 | $30.00 | $ 90.00 | |
| Houston | Harris County; L.B. Johnson Space Center, Ellington AFB | All year | $ 73.00 | $42.00 | $115.00 | |
| Killeen | Bell | All year | $ 59.00 | $30.00 | $ 89.00 | |
| Laredo | Webb | All year | $ 70.00 | $30.00 | $100.00 | |
| McAllen | Hidalgo | All year | $ 70.00 | $34.00 | $104.00 | |
| Plano | Collin | All year | $ 70.00 | $34.00 | $104.00 | |
| San Antonio | Bexar | All year | $ 91.00 | $42.00 | $133.00 | |
| South Padre Island | Cameron | 1/1 - 2/28 | $ 70.00 | $38.00 | $108.00 | |
| 3/1 - 8/15 | $ 91.00 | $38.00 | $129.00 | |||
| 8/16 - 12/31 | $ 70.00 | $38.00 | $108.00 | |||
| Waco | McLennan | All year | $ 57.00 | $30.00 | $ 87.00 | |
| UT | Bullfrog | Garfield | All year | $ 73.00 | $30.00 | $103.00 |
| Cedar City | Iron | All year | $ 59.00 | $34.00 | $ 93.00 | |
| Moab | Grand | 1/1 - 3/14 | $ 55.00 | $34.00 | $ 89.00 | |
| 3/15 - 10/31 | $ 90.00 | $34.00 | $124.00 | |||
| 11/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| Ogden/Layton/Davis | Weber, Davis | 1/1 - 1/14 | $ 69.00 | $34.00 | $103.00 | |
| County | 1/15 - 2/28 | $169.00 | $34.00 | $203.00 | ||
| 3/1 - 12/31 | $ 69.00 | $34.00 | $103.00 | |||
| Park City | Summit | 1/1 - 3/31 | $169.00 | $46.00 | $215.00 | |
| 4/1 - 12/14 | $ 79.00 | $46.00 | $125.00 | |||
| 12/15 - 12/31 | $169.00 | $46.00 | $215.00 | |||
| Provo | Utah | 1/1 - 1/14 | $ 60.00 | $38.00 | $ 98.00 | |
| 1/15 - 2/28 | $169.00 | $38.00 | $207.00 | |||
| 3/1 - 10/31 | $ 69.00 | $38.00 | $107.00 | |||
| 11/1 - 12/31 | $ 60.00 | $38.00 | $ 98.00 | |||
| Per Diem Locality | Computing Maximum Rate | |||||
| State | Key City 1 | County and/or Other Defined Location 2,3 | Effective Dates | Maximum Lodging Rate | M&IE Rate | Maximum Per Diem Rate 4 |
| UT | Salt Lake City | Salt Lake; Dugway Proving Ground, Tooele | 1/1 - 1/14 | $ 75.00 | $42.00 | $117.00 |
| Army Depot | 1/15 - 2/28 | $169.00 | $42.00 | $211.00 | ||
| 3/1 - 12/31 | $ 75.00 | $42.00 | $117.00 | |||
| VA | Cities of Alexandria, Fairfax, and Falls Church, | Before 2/15/02 | $119.00 | $46.00 | $165.00 | |
| and the counties of Arlington, Fairfax, and Loudoun | After 2/14/02 | $150.00 | $46.00 | $196.00 | ||
| Charlottesville | All year | $ 60.00 | $42.00 | $102.00 | ||
| Colonial Heights | All year | $ 77.00 | $30.00 | $107.00 | ||
| Dinwiddie County | Dinwiddie | All year | $ 77.00 | $30.00 | $107.00 | |
| Hopewell | All year | $ 77.00 | $30.00 | $107.00 | ||
| Lynchburg | All year | $ 64.00 | $38.00 | $102.00 | ||
| Manassas/Woodbridge | Prince William | All year | $ 84.00 | $34.00 | $118.00 | |
| Petersburg | All year | $ 77.00 | $30.00 | $107.00 | ||
| Prince George County | Prince George | All year | $ 77.00 | $30.00 | $107.00 | |
| Richmond | Chesterfield and Henrico Counties; Defense Supply Center | All year | $ 77.00 | $38.00 | $115.00 | |
| Roanoke | All year | $ 59.00 | $34.00 | $ 93.00 | ||
| Virginia Beach | Virginia Beach (also Norfolk, Portsmouth, | 1/1 - 3/31 | $ 55.00 | $38.00 | $ 93.00 | |
| and Chesapeake) | 4/1 - 10/31 | $109.00 | $38.00 | $147.00 | ||
| 11/1 - 12/31 | $ 55.00 | $38.00 | $ 93.00 | |||
| Wallops Island | Accomack | 1/1 - 5/31 | $ 69.00 | $34.00 | $103.00 | |
| 6/1 - 9/5 | $ 89.00 | $34.00 | $123.00 | |||
| 9/6 - 12/31 | $ 69.00 | $34.00 | $103.00 | |||
| Williamsburg | Williamsburg (also Hampton, Newport News, | 1/1 - 3/31 | $ 59.00 | $38.00 | $ 97.00 | |
| York County, Naval Weapons Station, | 4/1 - 10/31 | $ 99.00 | $38.00 | $137.00 | ||
| Yorktown) | 11/1 - 12/31 | $ 59.00 | $38.00 | $ 97.00 | ||
| Wintergreen | Nelson | All year | $125.00 | $46.00 | $171.00 | |
| VT | Burlington/St. Albans | Chittenden, Franklin | All year | $ 89.00 | $38.00 | $127.00 |
| Manchester | Bennington | All year | $ 68.00 | $42.00 | $110.00 | |
| Middlebury | Addison | All year | $ 68.00 | $38.00 | $106.00 | |
| Montpelier | Washington | All year | $ 62.00 | $30.00 | $ 92.00 | |
| White River Junction | Windsor | 1/1 - 9/14 | $ 55.00 | $34.00 | $ 89.00 | |
| 9/15 - 10/31 | $ 90.00 | $34.00 | $124.00 | |||
| 11/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| WA | Anacortes | Skagit, Island | All year | $ 64.00 | $38.00 | $102.00 |
| Bremerton | Kitsap | All year | $ 61.00 | $34.00 | $ 95.00 | |
| Everett | Snohomish (except Lynnwood) | All year | $ 59.00 | $38.00 | $ 97.00 | |
| Friday Harbor | San Juan | 1/1 - 4/30 | $ 65.00 | $42.00 | $107.00 | |
| 5/1 - 9/30 | $ 95.00 | $42.00 | $137.00 | |||
| 10/1 - 12/31 | $ 65.00 | $42.00 | $107.00 | |||
| Lynnwood | City limits of Lynnwood (see Snohomish County) | All year | $ 89.00 | $34.00 | $123.00 | |
| Ocean Shores | Grays Harbor | 1/1 - 3/31 | $ 55.00 | $38.00 | $ 93.00 | |
| 4/1 - 9/30 | $ 82.00 | $38.00 | $120.00 | |||
| 10/1 - 12/31 | $ 55.00 | $38.00 | $ 93.00 | |||
| Per Diem Locality | Computing Maximum Rate | |||||
| State | Key City 1 | County and/or Other Defined Location 2,3 | Effective Dates | Maximum Lodging Rate | M&IE Rate | Maximum Per Diem Rate 4 |
| WA | Olympia/Tumwater | Thurston | All year | $ 58.00 | $38.00 | $ 96.00 |
| Port Angeles | City limits of Port Angeles (see Clallam County) | All year | $ 65.00 | $38.00 | $103.00 | |
| Port Townsend | Jefferson | All year | $ 79.00 | $34.00 | $113.00 | |
| Seattle | King | Before 2/15/02 | $109.00 | $46.00 | $155.00 | |
| After 2/14/02 | $143.00 | $46.00 | $189.00 | |||
| Sequim | Clallam (except Port Angeles) | 1/1 - 6/28 | $ 55.00 | $34.00 | $ 89.00 | |
| 6/29 - 9/1 | $ 62.00 | $34.00 | $ 96.00 | |||
| 9/2 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| Spokane | Spokane | All year | $ 63.00 | $38.00 | $101.00 | |
| WI | Brookfield | Waukesha | All year | $ 66.00 | $38.00 | $104.00 |
| Green Bay | Brown | All year | $ 59.00 | $34.00 | $ 93.00 | |
| Lake Geneva | Walworth | 1/1 - 5/31 | $ 66.00 | $38.00 | $104.00 | |
| 6/1 - 9/4 | $ 85.00 | $38.00 | $123.00 | |||
| 9/5 - 12/31 | $ 66.00 | $38.00 | $104.00 | |||
| Madison | Dane | All year | $ 62.00 | $38.00 | $100.00 | |
| Milwaukee | Milwaukee | All year | $ 95.00 | $42.00 | $137.00 | |
| Racine | Racine | All year | $ 80.00 | $30.00 | $110.00 | |
| Sheboygan | Sheboygan | All year | $ 59.00 | $30.00 | $ 89.00 | |
| Sturgeon Bay | Door | 1/1 - 5/14 | $ 56.00 | $34.00 | $ 90.00 | |
| 5/15 - 10/15 | $ 81.00 | $34.00 | $115.00 | |||
| 10/16 - 12/31 | $ 56.00 | $34.00 | $ 90.00 | |||
| Wisconsin Dells | Columbia | 1/1 - 5/31 | $ 55.00 | $38.00 | $ 93.00 | |
| 6/1 - 9/30 | $ 85.00 | $38.00 | $123.00 | |||
| 10/1 - 12/31 | $ 55.00 | $38.00 | $ 93.00 | |||
| WV | Berkeley Springs | Morgan | All year | $ 69.00 | $34.00 | $103.00 |
| Charleston | Kanawha | All year | $ 78.00 | $38.00 | $116.00 | |
| Martinsburg/Hedgesville | Berkeley | All year | $ 59.00 | $30.00 | $ 89.00 | |
| Morgantown | Monongalia | All year | $ 66.00 | $34.00 | $100.00 | |
| Shepherdstown | Jefferson | All year | $ 79.00 | $38.00 | $117.00 | |
| Wheeling | Ohio | All year | $ 71.00 | $34.00 | $105.00 | |
| WY | Cody | Park | 1/1 - 5/14 | $ 55.00 | $30.00 | $ 85.00 |
| 5/15 - 10/15 | $ 98.00 | $30.00 | $128.00 | |||
| 10/16 - 12/31 | $ 55.00 | $30.00 | $ 85.00 | |||
| Jackson | Teton | 1/1 - 9/15 | $115.00 | $42.00 | $157.00 | |
| 9/16 - 10/31 | $ 69.00 | $42.00 | $111.00 | |||
| 11/1 - 12/31 | $115.00 | $42.00 | $157.00 | |||
| 1Unless otherwise specified, the per diem locality is defined as all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. | and travelers' experiences indicate that the prescribed rate is inadequate. Other per diem localities listed in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per |
| 2Per diem localities with county definitions shall include all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately). | diem rate adjustments shall be submitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel Management Policy Division (MTT), Washington, D.C. 20405. Agencies should submit their request to GSA no later than 2/27 for the city to be included in the annual review. Agencies should designate an individual responsible for reviewing, coordinating, and submitting to GSA any requests |
| 3When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. | from bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved (county or other defined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. The request also must contain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to the location. |
| 4Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular city or area where the standard CONUS rate applies when travel to that location is repetitive or on a continuing basis | Note: Recognizing that all locations are not incorporated cities, the term city limits has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. |