Appendix B to Chapter 301—Allocation of M&IE Rates To Be Used in Making Deductions From the M&IE Allowance
Deductions to M&IE rates for localities in both nonforeign areas and foreign areas shall be allocated as shown in this table. For information as to where to access per diem rates for various types of Government travel, please consult the table in ยง301-11.6.
|
M&IE Rate ($)
|
Breakfast
|
Lunch
|
Dinner
|
Incidentals
|
|
1
|
$0
|
$0
|
$0
|
$1
|
|
2
|
0
|
0
|
1
|
1
|
|
3
|
0
|
1
|
1
|
1
|
|
4
|
1
|
1
|
1
|
1
|
|
5
|
1
|
1
|
2
|
1
|
|
6
|
1
|
2
|
2
|
1
|
|
7
|
1
|
2
|
3
|
1
|
|
8
|
1
|
2
|
3
|
2
|
|
9
|
1
|
2
|
4
|
2
|
|
10
|
2
|
2
|
4
|
2
|
|
11
|
2
|
3
|
4
|
2
|
|
12
|
2
|
3
|
5
|
2
|
|
13
|
2
|
3
|
5
|
3
|
|
14
|
2
|
4
|
5
|
3
|
|
15
|
2
|
4
|
6
|
3
|
|
16
|
2
|
4
|
7
|
3
|
|
17
|
3
|
4
|
7
|
3
|
|
18
|
3
|
5
|
7
|
3
|
|
19
|
3
|
5
|
8
|
3
|
|
20
|
3
|
5
|
8
|
4
|
|
21
|
3
|
5
|
9
|
4
|
|
22
|
3
|
6
|
9
|
4
|
|
23
|
3
|
6
|
9
|
5
|
|
24
|
4
|
6
|
9
|
5
|
|
25
|
4
|
6
|
10
|
5
|
|
26
|
4
|
7
|
10
|
5
|
|
27
|
4
|
7
|
11
|
5
|
|
28
|
4
|
7
|
11
|
6
|
|
29
|
4
|
7
|
12
|
6
|
|
30
|
5
|
7
|
12
|
6
|
|
31
|
5
|
8
|
12
|
6
|
|
32
|
5
|
8
|
13
|
6
|
|
33
|
5
|
8
|
13
|
7
|
|
34
|
5
|
9
|
13
|
7
|
|
35
|
5
|
9
|
14
|
7
|
|
36
|
5
|
9
|
15
|
7
|
|
37
|
6
|
9
|
15
|
7
|
|
38
|
6
|
10
|
15
|
7
|
|
39
|
6
|
10
|
16
|
7
|
|
40
|
6
|
10
|
16
|
8
|
|
41
|
6
|
10
|
17
|
8
|
|
42
|
6
|
11
|
17
|
8
|
|
43
|
6
|
11
|
17
|
9
|
|
44
|
7
|
11
|
17
|
9
|
|
45
|
7
|
11
|
18
|
9
|
|
46
|
7
|
12
|
18
|
9
|
|
47
|
7
|
12
|
19
|
9
|
|
48
|
7
|
12
|
19
|
10
|
|
49
|
7
|
12
|
20
|
10
|
|
50
|
8
|
12
|
20
|
10
|
|
51
|
8
|
13
|
20
|
10
|
|
52
|
8
|
13
|
21
|
10
|
|
53
|
8
|
13
|
21
|
11
|
|
54
|
8
|
14
|
21
|
11
|
|
55
|
8
|
14
|
22
|
11
|
|
56
|
8
|
14
|
23
|
11
|
|
57
|
9
|
14
|
23
|
11
|
|
58
|
9
|
15
|
23
|
11
|
|
59
|
9
|
15
|
24
|
11
|
|
60
|
9
|
15
|
24
|
12
|
|
61
|
9
|
15
|
25
|
12
|
|
62
|
9
|
16
|
25
|
12
|
|
63
|
9
|
16
|
25
|
13
|
|
64
|
10
|
16
|
25
|
13
|
|
65
|
10
|
16
|
26
|
13
|
|
66
|
10
|
17
|
26
|
13
|
|
67
|
10
|
17
|
27
|
13
|
|
68
|
10
|
17
|
27
|
14
|
|
69
|
10
|
17
|
28
|
14
|
|
70
|
11
|
17
|
28
|
14
|
|
71
|
11
|
18
|
28
|
14
|
|
72
|
11
|
18
|
29
|
14
|
|
73
|
11
|
18
|
29
|
15
|
|
74
|
11
|
19
|
29
|
15
|
|
75
|
11
|
19
|
30
|
15
|
|
76
|
11
|
19
|
31
|
15
|
|
77
|
12
|
19
|
31
|
15
|
|
78
|
12
|
20
|
31
|
15
|
|
79
|
12
|
20
|
32
|
15
|
|
80
|
12
|
20
|
32
|
16
|
|
81
|
12
|
20
|
33
|
16
|
|
82
|
12
|
21
|
33
|
16
|
|
83
|
12
|
21
|
33
|
17
|
|
84
|
13
|
21
|
33
|
17
|
|
85
|
13
|
21
|
34
|
17
|
|
86
|
13
|
22
|
34
|
17
|
|
87
|
13
|
22
|
35
|
17
|
|
88
|
13
|
22
|
35
|
18
|
|
89
|
13
|
22
|
36
|
18
|
|
90
|
14
|
22
|
36
|
18
|
|
91
|
14
|
23
|
36
|
18
|
|
92
|
14
|
23
|
37
|
18
|
|
93
|
14
|
23
|
37
|
19
|
|
94
|
14
|
24
|
37
|
19
|
|
95
|
14
|
24
|
38
|
19
|
|
96
|
14
|
24
|
39
|
19
|
|
97
|
15
|
24
|
39
|
19
|
|
98
|
15
|
25
|
39
|
19
|
|
99
|
15
|
25
|
40
|
19
|
|
100
|
15
|
25
|
40
|
20
|
|
101
|
15
|
25
|
41
|
20
|
|
102
|
15
|
26
|
41
|
20
|
|
103
|
15
|
26
|
41
|
21
|
|
104
|
16
|
26
|
41
|
21
|
|
105
|
16
|
26
|
42
|
21
|
|
106
|
16
|
27
|
42
|
21
|
|
107
|
16
|
27
|
43
|
21
|
|
108
|
16
|
27
|
43
|
22
|
|
109
|
16
|
27
|
44
|
22
|
|
110
|
17
|
27
|
44
|
22
|
|
111
|
17
|
28
|
44
|
22
|
|
112
|
17
|
28
|
45
|
22
|
|
113
|
17
|
28
|
45
|
23
|
|
114
|
17
|
29
|
45
|
23
|
|
115
|
17
|
29
|
46
|
23
|
|
116
|
17
|
29
|
47
|
23
|
|
117
|
18
|
29
|
47
|
23
|
|
118
|
18
|
30
|
47
|
23
|
|
119
|
18
|
30
|
48
|
23
|
|
120
|
18
|
30
|
48
|
24
|
|
121
|
18
|
30
|
49
|
24
|
|
122
|
18
|
31
|
49
|
24
|
|
123
|
18
|
31
|
49
|
25
|
|
124
|
19
|
31
|
49
|
25
|
|
125
|
19
|
31
|
50
|
25
|
|
126
|
19
|
32
|
50
|
25
|
|
127
|
19
|
32
|
51
|
25
|
|
128
|
19
|
32
|
51
|
26
|
|
129
|
19
|
32
|
52
|
26
|
|
130
|
20
|
32
|
52
|
26
|
|
131
|
20
|
33
|
52
|
26
|
|
132
|
20
|
33
|
53
|
26
|
|
133
|
20
|
33
|
53
|
27
|
|
134
|
20
|
34
|
53
|
27
|
|
135
|
20
|
34
|
54
|
27
|
|
136
|
20
|
34
|
55
|
27
|
|
137
|
21
|
34
|
55
|
27
|
|
138
|
21
|
35
|
55
|
27
|
|
139
|
21
|
35
|
56
|
27
|
|
140
|
21
|
35
|
56
|
28
|
|
141
|
21
|
35
|
57
|
28
|
|
142
|
21
|
36
|
57
|
28
|
|
143
|
21
|
36
|
57
|
29
|
|
144
|
22
|
36
|
57
|
29
|
|
145
|
22
|
36
|
58
|
29
|
|
146
|
22
|
37
|
58
|
29
|
|
147
|
22
|
37
|
59
|
29
|
|
148
|
22
|
37
|
59
|
30
|
|
149
|
22
|
37
|
60
|
30
|
|
150
|
23
|
37
|
60
|
30
|
|
151
|
23
|
38
|
60
|
30
|
|
152
|
23
|
38
|
61
|
30
|
|
153
|
23
|
38
|
61
|
31
|
|
154
|
23
|
39
|
61
|
31
|
|
155
|
23
|
39
|
62
|
31
|
|
156
|
23
|
39
|
63
|
31
|
|
157
|
24
|
39
|
63
|
31
|
|
158
|
24
|
40
|
63
|
31
|
|
159
|
24
|
40
|
64
|
31
|
|
160
|
24
|
40
|
64
|
32
|
|
161
|
24
|
40
|
65
|
32
|
|
162
|
24
|
41
|
65
|
32
|
|
163
|
24
|
41
|
65
|
33
|
|
164
|
25
|
41
|
65
|
33
|
|
165
|
25
|
41
|
66
|
33
|
|
166
|
25
|
42
|
66
|
33
|
|
167
|
25
|
42
|
67
|
33
|
|
168
|
25
|
42
|
67
|
34
|
|
169
|
25
|
42
|
68
|
34
|
|
170
|
26
|
42
|
68
|
34
|
|
171
|
26
|
43
|
68
|
34
|
|
172
|
26
|
43
|
69
|
34
|
|
173
|
26
|
43
|
69
|
35
|
|
174
|
26
|
44
|
69
|
35
|
|
175
|
26
|
44
|
70
|
35
|
|
176
|
26
|
44
|
71
|
35
|
|
177
|
27
|
44
|
71
|
35
|
|
178
|
27
|
45
|
71
|
35
|
|
179
|
27
|
45
|
72
|
35
|
|
180
|
27
|
45
|
72
|
36
|
|
181
|
27
|
45
|
73
|
36
|
|
182
|
27
|
46
|
73
|
36
|
|
183
|
27
|
46
|
73
|
37
|
|
184
|
28
|
46
|
73
|
37
|
|
185
|
28
|
46
|
74
|
37
|
|
186
|
28
|
47
|
74
|
37
|
|
187
|
28
|
47
|
75
|
37
|
|
188
|
28
|
47
|
75
|
38
|
|
189
|
28
|
47
|
76
|
38
|
|
190
|
29
|
47
|
76
|
38
|
|
191
|
29
|
48
|
76
|
38
|
|
192
|
29
|
48
|
77
|
38
|
|
193
|
29
|
48
|
77
|
39
|
|
194
|
29
|
49
|
77
|
39
|
|
195
|
29
|
49
|
78
|
39
|
|
196
|
29
|
49
|
79
|
39
|
|
197
|
30
|
49
|
79
|
39
|
|
198
|
30
|
50
|
79
|
39
|
|
199
|
30
|
50
|
80
|
39
|
|
200
|
30
|
50
|
80
|
40
|
|
201
|
30
|
50
|
81
|
40
|
|
202
|
30
|
51
|
81
|
40
|
|
203
|
30
|
51
|
81
|
41
|
|
204
|
31
|
51
|
81
|
41
|
|
205
|
31
|
51
|
82
|
41
|
|
206
|
31
|
52
|
82
|
41
|
|
207
|
31
|
52
|
83
|
41
|
|
208
|
31
|
52
|
83
|
42
|
|
209
|
31
|
52
|
84
|
42
|
|
210
|
32
|
52
|
84
|
42
|
|
211
|
32
|
53
|
84
|
42
|
|
212
|
32
|
53
|
85
|
42
|
|
213
|
32
|
53
|
85
|
43
|
|
214
|
32
|
54
|
85
|
43
|
|
215
|
32
|
54
|
86
|
43
|
|
216
|
32
|
54
|
87
|
43
|
|
217
|
33
|
54
|
87
|
43
|
|
218
|
33
|
55
|
87
|
43
|
|
219
|
33
|
55
|
88
|
43
|
|
220
|
33
|
55
|
88
|
44
|
|
221
|
33
|
55
|
89
|
44
|
|
222
|
33
|
56
|
89
|
44
|
|
223
|
33
|
56
|
89
|
45
|
|
224
|
34
|
56
|
89
|
45
|
|
225
|
34
|
56
|
90
|
45
|
|
226
|
34
|
57
|
90
|
45
|
|
227
|
34
|
57
|
91
|
45
|
|
228
|
34
|
57
|
91
|
46
|
|
229
|
34
|
57
|
92
|
46
|
|
230
|
35
|
57
|
92
|
46
|
|
231
|
35
|
58
|
92
|
46
|
|
232
|
35
|
58
|
93
|
46
|
|
233
|
35
|
58
|
93
|
47
|
|
234
|
35
|
59
|
93
|
47
|
|
235
|
35
|
59
|
94
|
47
|
|
236
|
35
|
59
|
95
|
47
|
|
237
|
36
|
59
|
95
|
47
|
|
238
|
36
|
60
|
95
|
47
|
|
239
|
36
|
60
|
96
|
47
|
|
240
|
36
|
60
|
96
|
48
|
|
241
|
36
|
60
|
97
|
48
|
|
242
|
36
|
61
|
97
|
48
|
|
243
|
36
|
61
|
97
|
49
|
|
244
|
37
|
61
|
97
|
49
|
|
245
|
37
|
61
|
98
|
49
|
|
246
|
37
|
62
|
98
|
49
|
|
247
|
37
|
62
|
99
|
49
|
|
248
|
37
|
62
|
99
|
50
|
|
249
|
37
|
62
|
100
|
50
|
|
250
|
38
|
62
|
100
|
50
|
|
251
|
38
|
63
|
100
|
50
|
|
252
|
38
|
63
|
101
|
50
|
|
253
|
38
|
63
|
101
|
51
|
|
254
|
38
|
64
|
101
|
51
|
|
255
|
38
|
64
|
102
|
51
|
|
256
|
38
|
64
|
103
|
51
|
|
257
|
39
|
64
|
103
|
51
|
|
258
|
39
|
65
|
103
|
51
|
|
259
|
39
|
65
|
104
|
51
|
|
260
|
39
|
65
|
104
|
52
|
|
261
|
39
|
65
|
105
|
52
|
|
262
|
39
|
66
|
105
|
52
|
|
263
|
39
|
66
|
105
|
53
|
|
264
|
40
|
66
|
105
|
53
|
|
265
|
40
|
66
|
106
|
53
|
|
For M&IE rates greater than $265, allocate 15%, 25%, and 40% of the total to breakfast, lunch, and dinner, respectively. The remainder is the incidental expense allowance.
|