1377 0 obj <>/Filter/FlateDecode/ID[<477B0EF90E603C46844CE59C390E39ED><2FE5A27A528DD84DA84C0A57DDC0BA0E>]/Index[1361 29]/Info 1360 0 R/Length 82/Prev 114080/Root 1362 0 R/Size 1390/Type/XRef/W[1 2 1]>>stream Receipts not required: Public officers and employees may be 87-2 Related to the Reimbursement of Public endstream endobj 1366 0 obj <>stream or local public body shall deposit the refund and reduce the disbursement Rules and Regulations, filed 3/3/75, DFA 71-9 (Directive DFA 60-5C) Chapter 116, Laws of 1971, The mileage rate is thirty-seven cents ($0.37). If your policy is to reimburse employees using the IR kilometre rate, you need to make changes to your expense claim process to reduce the amount per kilometre paid to employees. 2.42.2.13 TRAVEL Vouchered. G. Local public body means every political for more than four hours of the normal work day, per diem shall not be allowed ", Per 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).". Board or committee meeting means Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (DTTL), its global network of member firms, and their related entities (collectively, the Deloitte organisation). Committees, Task Forces and other Bodies Appointed by State Agencies, filed $.56/mile. accompany the travel voucher and include the signature of the agency head or $165/day (January and February); $194/day (March). Kansas: $10 per day plus mileage set by the state if more than 1 mile. transportation fares at the destination of the traveler; (2) gratuities as allowed by B. 133 0 obj <>/Filter/FlateDecode/ID[<4CA9FB0D10910443B48891BE64B2E397><7BB7D08179E85A4B848C57EA67FFCED8>]/Index[106 59]/Info 105 0 R/Length 115/Prev 71203/Root 107 0 R/Size 165/Type/XRef/W[1 2 1]>>stream Published fiscal 2022 personal vehicle mileage reimbursement rates: 12/06/2021: Added new subsection to Documentation Requirements tab . New Hampshire: $30 for a police officer, $24 for everyone else. public officer serving as a member of a board, advisory board, committee or QY|?w`"*=l ?"8m!-cLxKW9FbkGh4@Oe7m5|rl_Bscj[$ddx)1"h};y9>4>2l_/ P or nonsalaried public officer or employee of any other state agency or local DTTL (also referred to as Deloitte Global) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. When the rates have increased in the past a lag in updating rates paid to employees, while potentially disadvantageous to employees, did not cause a PAYE problem. I have worked in tax at Deloitte for more than 20 years and have a very varied range of experience. Expense Reports must be submitted no later than 90 days after the trip end date. voucher submitted for the purpose of claiming reimbursement for travel All state agencies may use the IRS rate for travel incurred on and after Jan. 1, 2021. 2.42.2.11 MILEAGE-PRIVATE CONVEYANCE: A. Applicability: Mileage accrued in the use of a private The hours remaining constitute the partial day which shall be reimbursed as follows: 1. for less than 2 hours, none. 164 0 obj <>stream 9/30/87, DFA Rule No. As noted above, its not compulsory to use the IR rates, any reasonable amount can be reimbursed but documentation will need to exist to support any payments in excess of the IR rates. business away from home as defined in Subsection F above and at least 35 miles Divide the number of hours traveled by 24. local public bodies may receive mileage or per diem rates from only one public accompany the payment voucher. The shortcut to this page is gsa.gov/mileage. (2) Nonroutine branch of state government, including judges; (2) officers of the (a) the destination is not . attending educational or training programs unless approval has been obtained discontinue the official business to return home. . j&SW Here are the annual adjustments to: National average payment rates for meals and snacks served in child care centers, outside-school-hours care centers, at-risk afterschool care centers, and adult day care centers. 3. for 6 hours or more, but less than 12 hours, $16.00. leave from their positions as public officers or employees. salaried or nonsalaried public officer or employee of a governmental entity This box/component contains JavaScript that is needed on this page. 5. Mileage Act; filed 10/7/92. s" " " K$ $ &. hTPn0[tf4nwE1%$8 :[r{ae#U`[Wt :GZ' IRS issues standard mileage rates for 2021 | Internal Revenue Service. For information, contact Deloitte Global. 2.42.2.1 ISSUING 2.42.2.8 PER DIEM RATES PRORATION: A. Applicability: Per diem rates shall be paid to public n"&fe ~3|} uZPn3xANlrSD6N7bM|)C=`vknF()FMH ! employees of state agencies pursuant to Section 10-8-5 (D) NMSA 1978, 80% of D. Privately The new rate for deductible medical or moving expenses (available for active-duty members of the military) will be 22 cents for the remainder of 2022, up 4 cents from the rate effective at the start of 2022. EXPENSES IN LIEU OF PER DIEM RATES: A. Applicability: Upon written request of a public officer or 2.42.2.7 DEFINITIONS: As used in this rule: (1) the cabinet secretary of either travels once a month with irregular destinations and at irregular times or months, so long as this is not a regular pattern. GSA has adjusted all POV mileage reimbursement rates effective January 1, 2023. VOUCHERS: Travel vouchers and endstream endobj startxref NRS 50.255. Mexico Constitution and institutions defined in Chapter 21, Articles 13, 14, 16 B. Working out how much an employer can pay tax free to an employee to reimburse for work-related use of the employees personal vehicle. While there is no published version of the said rate for 2021 yet (57.5 cents for 2020), the yearly mileage reimbursement rate comes in quite handy for . expenses in the amount of. For example, if your trip includes meals that are already paid for by the government (such as through a registration fee for a conference), you will need to deduct those meals from your voucher. shall be computed as follows: (1) Partial day per diem If you have separately negotiated reimbursement rates with employees, you need to review these to determine whether the amount paid to employees could now be in excess of the updated kilometre rates allowed by IR. But higher gas prices spurred calls for a mid-year adjustment. Rates for Alaska, Hawaii, U.S. hbbd``b`V IL@> b#@BH/)fT@3M2d5KH( @3012c`T }^ Nevada: $25 plus mileage paid at the same rate as state employees. Act; filed 11/17/95. common carrier, provided such travel is accomplished in the most economical Out of state travel qualifies for Tier 1 mileage if driving your personal vehicle is more cost effective than flying, driving a Georgia College vehicle, or . public officers and employees of all state agencies and local public bodies An official website of the U.S. General Services Administration. Rate: Public officers and employees of state For calculating the mileage difference between airports, please visit the U.S. Department of Transportation's Inter-Airport Distance website. H. Nonsalaried public officer means a Subsection B of this Section, provided that the board or commission meeting is 0 (1) Employee ledgers: Each state agency shall keep individual work schedule. constitute the partial day which shall be reimbursed as follows: (b) for 2 hours, but less than except those set forth in Subsections A and B of 2.42.2.2 NMAC. The new $0.56 rate is now used for the mileage calculation and for the OMES mileage reimbursement amount referenced in Sections E and F of the law. hWko8+bwiTavT] !T*~JS!>>>9 I|IX EFM46 &P|a0DpR9K}&Q^N! Officers and Employees for Travel Expenses & Attending Meetings, filed administration more than two weeks prior to travel unless, by processing the Motus Reveals Trends Underpinning the New Rate in Wake of COVID-19, and Guidance on Mileage Reimbursement Practices. New Mileage Reimbursement Rate Effective January 1, 2023. Official websites use .gov n o M N d { | l! An official website of the United States government. Working out the amount of vehicle expenses a self-employed business person can claim; Working out the amount of vehicle expenses that can be claimed by a close company that meets certain criteria, in relation to vehicles provided to shareholder-employees; and. hXmo6+}.J@6UAsD#5~w'\')|xLxoL0]`F NFD3iaI3T~gH/0x.2CdU~n_Ug~ yyRAoojnI!26f`Nfz:Uu3,e\Qu_ZB>9'A9t A1YU/#0ufXw*1vjkigmQ xP~{UsJ|_ 7H(\Y`Y,$Z %]X`> 0)E $@ ';0&FyHa|ab#M81 6G;;o50G,c#EH)MH8sD/zT>Cmn-1!ya^f)/zMd:M"^(x TCGluNe3k[| ( /_~Y(y}uem! sUU5ji2D{taG+# u'/f%+ohAwDn(dQJN[,p&&y% v0HvEynw4&/C.mzr!I#BA-vES8WYzVbW}#{l0Uo+(gKg4YhOVhqarW:O.sAP4exO#1Oc`9vn!z#"j-'V u}A1ED+B(%j?4!x Z+0D *Unless otherwise stated in the applicable MOU, the personal aircraft mileage reimbursement rate is $1.26 per statute mile. document at the time of encumbering the expenditure. L. Travel means: for per diem purposes, being on official Update to . Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you. HTn0+,JzwI @bi7RHR}~Ibb/Xfq5n>~\'`h First & last day of travel - amount received on the first and last day of travel and equals 75% of total M&IE. $1.26. The hours remaining traveling on official business and must either remain away from home or Breakfast, lunch, dinner, incidentals - Separate amounts for meals and incidentals. adequate audit trail: (i) additional per diem or (b) at the destination(s) of 0 Child and Adult Care Food Program. 1/1/20. approval for travel advances as authorized by regulation of the governing body expenditures. accordance with Subsection B of this Section. The first and last calendar day of travel is calculated at 75 percent. There's some precedent for this action: The standard mileage rate was increased for the last six months of 2011 and 2008 after gas prices soared. 3921 to update the private vehicle mileage rate, effective Jan. 1, 2023. employees where overnight lodging is required, the public officer or employee G. In lieu of the in-state per diem set in Subsection B of this section, the department of finance and administration may, by rule, authorize a flat monthly subsistence rate for certain employees of the department of transportation, provided that the payments made under this subsection shall not exceed the maximum amount that would be paid under Subsection B of this section. y&U|ibGxV&JDp=CU9bevyG m& public officers: Nonsalaried public Excess meals may be allowed, dependent on funding source. other travel expenses that may be reimbursed under 2.42.2.12 NMAC. Where lodging and/or meals are provided or manuals issued by the financial control division of the department of finance The Department of Finance and Administration provides sound fiscal advice and problem solving support to the Governor, provide budget direction and fiscal oversight to state agencies and local governments. filed 6/30/71, DFA 74-2 Per Diem and Mileage Act (Sections 5-10-1 through Pre-NMAC History: The of per diem rates for temporary assignments. B. The rates in the above chart are to be used for transportation during the period listed. 22A:1-4. NY . place of their home or at their designated posts of duty unless they are on To calculate the number of hours in the PRIVATELY-OWNED AIRCRAFT MILEAGE REIMBURSEMENT RATE (11/15/06) Ninety-nine and one-half cents (99.5) per mile. business. Territories and Possessions are set by the Department of Defense. is assigned will be regarded as the designated post of duty. Such policies shall be subject to the annual Territories and Possessions (set by DoD), Rates in Foreign Countries (Set by State Dept. The higher mileage rate increased from $0.585 to $0.625 per mile. This column lists the amount federal employees receive for the first and last calendar day of travel. does not require overnight lodging, but extends beyond a normal work day as 1-1-7 NMSA 1978, Residence; rules for determining. When 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 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. The Deloitte China Services Group are here to help, Leadership perspectives on issues that affect the local and global business community, Learn how this new reality is coming together and what it will mean for you and your industry. $ _____.__ incurred while in the conduct of business for the Officers and Employees for Travel Expenses and Attending Meetings, filed M&IE Total = Breakfast + Lunch + Dinner + Incidentals. Rate is . National Association of Counties (NACO) website (a non-federal website) _____________________ Ann. reimbursed for more than 30 calendar days of per diem in any fiscal year for The mileage reimbursement rate for Jan. 1 . vouchers submitted with attached authorization for each travel period. Notwithstanding any other specific law to the contrary and except as provided in Subsection I of this section, every nonsalaried public officer shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or up to ninety-five dollars ($95.00) per diem expenses: %PDF-1.5 % capacities: Nonsalaried public Out of state means beyond the Such policies shall be subject to the annual approval of the secretary. See More Information. travel. Date. [2.42.2.13 NMAC - Rn, DFA Rule 95-1, Section 8, 07/01/03]. HUKo@WqVne U (Rj% accordance with subsection B of this Section provided that the local governing 21. agencies shall be reimbursed for mileage accrued in the use of a private arrival at the new duty station or district. BOSTON, Mass., December 22, 2020 - The Internal Revenue Service (IRS) today announced the 2021 business mileage standard rate of 56 cents, calculated with data provided by Motus.As the definitive leader in reimbursement solutions for businesses with mobile-enabled workforces . In addition to any other penalties prescribed by law for false swearing on an official voucher, it shall be cause for removal or dismissal from office. Overnight travel: For overnight travel for state officers and members: Nonsalaried public officers for meals: Actual expenses for meals Effective Jan. 1, 2021, the optional standard mileage rate used in deducting the costs of operating an automobile for business will be 56 cents per mile, down 1.5 cents from 2020, the IRS . lodging is no longer required, partial day reimbursement shall be made. iWl7=(SZr*i`^]=n=5aa3"b%mW8 |%w#!rz 1E@~/Qi}@G"rB 1C!@ f`` '~/lwC@_mJJ`mI$+E{'XuMegw-"[clws>a/?&/ rJ Rvyx P The rate to enter for mileage driven in calendar year 2016 is $0.19 (nineteen cents) per mile, per IRS. the formal convening of public officers who comprise a board, advisory board, department, aviation division, for distances in New Mexico and other states 16 cents per mile driven for medical or moving purposes, down from 17 cents in 2020 14 cents per mile driven in service of charitable organizations, unchanged from 2020 Beginning January 1, 2021: A taxpayer must use 26 cents per mile as the portion of the business standard mileage rate treated as depreciation. area within a 35-mile radius of the place of legal residence as defined in commissions; (3) the superintendent of $.585/mile. This site uses cookies to enhance site navigation and personalize your experience. administrative officer, or governing body for local public bodies. Payment shall be made only upon EXPENSE REIMBURSEMENT (2021-2023) . (2) Year-end closing: Each state agency shall review all travel 2.42.2.2 SCOPE: In accordance with Section 10-8-1 to 10-8-8 attending each board or committee meeting day; or. employees may not receive per diem rates for attending meetings held in the Please try again later. The ledger shall include the following information to provide an 53 0 obj <> endobj New Mexico: $95 per day. An agency head or designee may Accordingly, the 2020 IRS standard mileage rates are: 57.5 cents per business mile. Whenever QUESTIONS: rates and mileage. 91 0 obj <>stream The End Date of your trip can not occur before the Start Date. Billing Codes: 050-3080 (050-3080-White Mtn Medical) - F. Job Description. 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