R25-7-6. Reimbursement for Meals

  (1) State employees who travel on state business may be eligible for a meal reimbursement.

  (2) The reimbursement will include tax, tips, and other expenses associated with the meal.

  (3) Allowances for in-state travel differ from those for out-of-state travel.

  (a) The daily travel meal allowance for in-state travel is $45.00 and is computed according to the rates listed in the following table.

TABLE 1

In-State Travel Meal Allowances

Meals Rate

Breakfast $11.00

Lunch $14.00

Dinner $20.00

Total $45.00

  (b) The daily travel meal allowance for out-of-state travel is $50.00 and is computed according to the rates listed in the following table.

TABLE 2

Out-of-State Travel Meal Allowances

Meals Rate

Breakfast $13.00

Lunch $14.00

Dinner $23.00

Total $50.00

  (4) When traveling to a Tier I premium location (Anchorage, Chicago, Hawaii, New York City, San Francisco, and Seattle), the traveler may choose to accept the per diem rate for out-of-state travel (as shown above) or to be reimbursed at the actual meal cost, with original receipts, up to $71 per day.

  When traveling to a Tier II premium location (Atlanta, Baltimore, Boston, Dallas, Los Angeles, San Diego, and Washington, DC), the traveler may choose to accept the per diem rate for out-of-state travel (as shown above) or to be reimbursed at the actual meal cost, with original receipts, up to $61 per day.

  (a) The traveler will qualify for premium rates on the day the travel begins and/or the day the travel ends only if the trip is of sufficient duration to qualify for all meals on that day.

  (b) Complimentary meals of a hotel, motel and/or association and meals included in registration costs are deducted from the premium location allowance as follows:

  Tier I Location

  (i) If breakfast is provided deduct $18, leaving a premium allowance for lunch and dinner of actual up to $53.

  (ii) If lunch is provided deduct $19, leaving a premium allowance for breakfast and dinner of actual up to $52.

  (iii) If dinner is provided deduct $34, leaving a premium allowance for breakfast and lunch of actual up to $37.

  Tier II Location

  (i) If breakfast is provided deduct $16, leaving a premium allowance for lunch and dinner of actual up to $45.

  (ii) If lunch is provided deduct $17, leaving a premium allowance for breakfast and dinner of actual up to $44.

  (iii) If dinner is provided deduct $28, leaving a premium allowance for breakfast and lunch of actual up to $33.

  (c) The traveler must use the same method of reimbursement for an entire day.

  (d) Actual meal cost includes tips.

  (5) When traveling in foreign countries, the traveler may choose to accept the per diem rate for out-of-state travel (as shown above) or to be reimbursed the actual meal cost, with original receipts, not to exceed the federal reimbursement rate for the location as of the date of travel.

  (a) The traveler may use both reimbursement methods during a trip; however, they must use the same method of reimbursement for an entire day.

  (b) Actual meal cost includes tips.

  (6) The meal reimbursement calculation is comprised of three parts:

  (a) The day the travel begins. The traveler's entitlement is determined by the time of day the traveler leaves their home base (the location the employee leaves from and/or returns to), as illustrated in the following table.

TABLE 3

The Day Travel Begins

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

a.m. a.m. p.m. p.m.

12:00-5:59 6:00-11:59 12:00-5:59 6:00-11:59

*B, L, D *L, D *D *no meals

In-State

$45.00 $34.00 $20.00 $0

Out-of-State

$50.00 $37.00 $23.00 $0

*B = Breakfast, L = Lunch, D = Dinner

  (b) The days at the location.

  (i) Complimentary meals of a hotel, motel, and/or association and meals included in the registration cost are deducted from the total daily meal allowance. However, continental breakfasts will not reduce the meal allowance. Please Note: For breakfast, if a hot food item is offered, it is considered a complimentary meal, no matter how it is categorized by the hotel/conference facility. The meal is considered a "continental breakfast" if no hot food items are offered.

  (ii) Meals provided on airlines will not reduce the meal allowance.

  (c) The day the travel ends. The meal reimbursement the traveler is entitled to is determined by the time of day the traveler returns to their home base, as illustrated in the following table.

TABLE 4

The Day Travel Ends

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

a.m. a.m. p.m. p.m.

12:00-5:59 6:00-11:59 12:00-5:59 6:00-11:59

*no meals *B *B, L *B, L, D

In-State

$0 $11.00 $25.00 $45.00

Out-of-State

$0 $13.00 $27.00 $50.00

*B = Breakfast, L = Lunch, D = Dinner

  (7) An employee may be authorized by the Department Director or designee to receive a taxable meal allowance when the employee's farthest destination is at least 100 miles one way from their home base and the employee does not stay overnight.

  (a) Breakfast is paid when the employee leaves their home base before 6:00 a.m.

  (b) Lunch is paid when the trip meets one of the following requirements:

  (i) The employee is on an officially approved trip that warrants entitlement to breakfast and dinner.

  (ii) The employee leaves their home base before 10 a.m. and returns after 2 p.m.

  (iii) The Department Director provides prior written approval based on circumstances.

  (c) Dinner is paid when the employee leaves their home base and returns at or after 6:00 p.m.

  (d) The allowance is not considered an absolute right of the employee and is authorized at the discretion of the Department Director or designee.