[Federal Register Volume 60, Number 234 (Wednesday, December 6, 1995)]
[Rules and Regulations]
[Pages 62332-62333]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-29665]
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GENERAL SERVICES ADMINISTRATION
41 CFR Part 301-11
[FTR Amendment 45]
RIN 3090-AF88
Federal Travel Regulation; Increase in the Maximum Travel Expense
Amount Which May Be Claimed Without Requirement for a Supporting
Receipt
AGENCY: Federal Supply Service, GSA.
ACTION: Final rule.
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SUMMARY: This final rule amends the Federal Travel Regulation (FTR) to
increase to $75 the maximum travel expense amount which may be claimed
without requirement that a supporting receipt be attached to the travel
voucher. This rule reflects an Internal Revenue Service (IRS) change,
effective October 1, 1995, to receipt requirements for Federal income
tax purposes. This amendment is intended to reduce agency
administrative costs by decreasing the number of receipts that must be
attached to the travel voucher and reviewed.
EFFECTIVE DATE: This final rule is effective October 1, 1995, and
applies for travel (including travel incident to a change of official
station) performed on or after October 1, 1995.
FOR FURTHER INFORMATION CONTACT: Robert A. Clauson, Transportation
Management Division (FBX), Washington, DC 20406, telephone 703-305-
5745.
SUPPLEMENTARY INFORMATION: This final rule increases from $25 to $75
the maximum travel expense amount which may be claimed without
requirement for a supporting receipt to accompany the travel voucher.
Temporary Treasury Regulation (Treas. Reg.) Sec. 1.274-5T(c)(2)(iii),
as in effect prior to October 1, 1995, required a taxpayer to
substantiate a travel expense deduction by maintaining documentary
evidence for (a) any lodging expenditure, or (b) any other expenditure
of $25 or more. On October 16, 1995, the Internal Revenue Service (IRS)
issued Notice 95-50, 1995-42 I.R.B. 8 stating that IRS will amend
Treas. Reg. Sec. 1.274-5T(c)(2)(iii), effective October 1, 1995, to
increase the minimum amount for ``other expenditures'' from $25 to $75.
This FTR amendment reflects the IRS receipts requirement change. The
FTR requirement for a receipt regardless of amount for the expense
items listed in FTR Sec. 301-11.3(c) (1) through (18) remains
unchanged.
The General Services Administration (GSA) has determined that this
rule is not a significant regulatory action for the purposes of
Executive Order 12866 of September 30, 1993. This final rule is not
required to be published in the Federal Register for notice and
comment. Therefore, the Regulatory Flexibility Act does not apply.
List of Subjects in 41 CFR Part 301-11
Government employees, Travel, Travel allowances, Travel and
transportation expenses.
For the reasons set out in the preamble, 41 CFR part 301-11 is
amended to read as follows:
PART 301-11--CLAIMS FOR REIMBURSEMENT
1. The authority citation for part 301-11 continues to read as
follows:
Authority: 5 U.S.C. 5701-5709; E.O. 11609, 36 FR 13747, 3 CFR,
1971-1975 Comp., p. 586.
[[Page 62333]]
Sec. 301-11.3 [Amended]
2. Section 301-11.3 is amended by removing the amount ``$25'' where
it appears in paragraph (c), and by adding in its place, the amount
``$75''.
Dated: November 2, 1995.
Thurman M. Davis, Sr.,
Acting Administrator of General Services.
[FR Doc. 95-29665 Filed 12-5-95; 8:45 am]
BILLING CODE 6820-24-F
