§ 302-6.1 - What are “temporary quarters subsistence expenses (TQSE)”?  


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  • § 302-6.1 What are “temporary quarters subsistence expenses (TQSE)”?'

    The term “temporary quarters” refers to lodging obtained for the purpose of temporary occupancy from a private or commercial source.

    Temporary quarters subsistence expenses or TQSE are subsistence expenses incurred by an employee and/or the employee's immediate family while occupying temporary quarters. TQSE does not include transportation expenses incurred during occupancy of temporary quarters (see § 302-6.20).