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HomeMy WebLinkAboutRES 2023-011KITTITAS COUNTY BOARD OF COUNTY COMMISSIONERS REsoLUiloN No._2023 - 0II Resolution Amending Kittitas County's Travel Policy to Reflect 2023 lRs Mileage and Per-Diem Rates. WHEREAS, the Board of County Commissioners on March 23, 1999, adopted Resotution No. 99- 35, amending Kittitas County's travel policy, to establish reimbursement rates for employees who travel on county business, and WHEREAS, the Board of County Commissioners on December 28, 1999 per Resolution No. 99- 142 authorized the Board to approve the travel reimbursement rates via board motion. WHEREAS, Kittitas County has an accountable travel plan that meets the lnternal Revenue Service (lRS) guidelines, and WHEREAS, Kittitas County currently uses the hiqh-low substantiation method of reimbursement for per diem, of lodging and meals, and the IRS reviews and adjusts these reimbursement rates, at least annually. WHEREAS, the IRS has issued the rates lor 2023 or travel per diem reimbursement for the high- low areas, and WHEREAS, The Board of County Commissioners review the travel reimbursement rates to establish fiscal accountability. NOW' THEREFORE BE lT RESOLVED, the Board of County Commissioners hereby amends the travel reimbursement per diem rates, effective January 1,2023 as follows: 1. The mileage reimbursementforthe use of one's personal vehicle according to the IRS effective January 1,2023, will increase to 65.5 cents per mile;2. The maximum hotel per diem reimbursement is $133.00 for low-cost area and $222.00 for high-cost area (these rates do not include taxes).3. The meal per diem rate will be allowed only if traveling away from home overnight at the following: Low Rates Hiqh Rates Breakfast $ 13.00 $ 14.00 Lunch 18.00 20.00 Dinner 38.00 40.00 TOTAL $ 69.00 74.00 Travel Authorization approved in advance by the Board of County Commissioners will be required for all county employees under the following situations:a. For travel not included in the departmental budget. It is the commitment of Kittitas County to develop its human resources through training and performance development efforts. Therefore, whenever an employing official deems it necessary to send one of their employees to a certifiable training program the employee should recognize the professional benefit they and the County will receive. The employee should also be cognizant of the expense the county will incur to train the employee. To that end, if the training certifies the employee, the employee will be 4. 5 Travel Policy Amendment Page 2 lerk of required to remain employed after the training with the county for 4 months, for every $1,000.00 (registration, travel costs and per diem) expended on such training. ADOPTED this 17th day of January 2023 coMMrssroNERs KI , WASHINGTON Commi Clerk of the Board 2022-2023 Special Per Diem Rates Notice 2022-44 SECTION 1. PURPOSE This annual notice provides the2022-2023 special perdiem rates fortaxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&lE) rates, (2) the rate forthe incidental expenses only deduction, and (3) the rates and list of high-cost localities for purposes of the high-low substanti ation method. SECTION 2. BACKGROUND Rev. Proc. 2019-48,2019-51 l.R.B. 1392 (or successor), provides rules for using a per diem rate to substantiate, under S 274(d) of the lnternal Revenue Code and S 1.274-5 of the lncome Tax Regulations, the amount of ordinary and necessary business expenses paid or incurred while traveling away from home. Taxpayers using the rates and list of high-cost localities provided in this notice must comply with Rev. Proc. 2019-48 (or successor). Notice 2021-52, 2021-38 l. R. B. 381 , provides the rates and list of high-cost localities for the period October 1,2021, to September 30, 2022. SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRY The special M&lE rates for taxpayers in the transportation industry are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS). See section 4.04 of Rev. Proc. 2019-48 (or successor). SECTION 4. RATE FOR INCIDENTAL EXPENSES ONLY DEDUCTION The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day. See section 4.05 of Rev. Proc. 2019-48 (or successor). SECTION 5. HIGH-LOW SUBSTANTIATION METHOD 1. Annual high-low rates. For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2021-52 (the per diem substantiation method) are $297 for travel to any high-cost locality and $204 for travel to any other locality within CONUS. The amount of the $297 high rate and $204 low rate that is treated as paid for meals for purposes of $ 274(n) is $74 for travel to any high- cost locality and $64 for travel to any other locality within CONUS. See section 5.02 of Rev. Proc.2019-48 (orsuccessor). The perdiem rates in lieu of the rates described in Notice 2021-52 (the meal and incidental expenses only substantiation method) are $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS. 2. High-cost localities. The following localities have a federal per diem rate of $250 or more, and are high-cost localities for the specified portion of the calendar year. Key City County or Other Defined Location Portion of Calendar Year Alabama Gulf Shores Baldwin Junel-July31 Arizona Phoenix/Scottsdale Maricopa Februaryl-March31 Sedona City limits of Sedona Octoberl -September30 Los Angeles Los Angeles, Orange, and Ventura, and Edwards AFB, but not Santa Monica October 1 - October 31 and Januaryl -September30 MillValley/San Rafael/Novato Marin October 1 - October 31 and June 1-September30 Monterey Monterey June 1 -August 31 Napa Napa October 1 -September 30 Oakland Alameda Octoberl -September30 San Diego San Diego February 1 -Auqust 31 San Francisco San Francisco Octoberl -September30 San Luis Obispo San Luis Obispo June 1 -Auqust 31 San Mateo/Foster City/Belmont San Mateo Octoberl -September30 Santa Barbara Santa Barbara Octoberl -September30 Santa Monica City limits of Santa Monica Octoberl -September30 SunnyvalelPalo Alto/San Jose Santa Clara Octoberl -September30 California Golorado Aspen Pitkin October 1 - March 31 and June 1-September30 Denver/Aurora Denver, Adams, Arapahoe, and Jefferson October 1 - October 31 and April 1-September30 Durango La Plata June 1-September30 Key City County or Other Defined Location Portion of Calendar Year Colorado Grand Lake Grand Decemberl-March31 Silverthorne/Brecken ridge Summit October 1 - March 31 and June 1-September30 Steamboat Sprinos Routt Decemberl-March31 Telluride San Miguel Octoberl -September30 Vail Eagle Octoberl -September30 Delaware Lewes Sussex Julyl-August31 District of Columbia Washington D.C. (also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (See also Maryland and Virginia) Octoberl -September30 Florida Boca Raton/Delray Beach/Jupiter Palm Beach and Hendry December 1-April 30 Bradenton Manatee Februaryl-March31 Cocoa Beach Brevard Februaryl-March31 Fort Lauderdale Broward October 1-April 30 Fort Myers Lee Februaryl-March31 Fort Walton Beach/DeFuniak Springs Okaloosa and Walton Octoberl -October3l March 1-September30 Gulf Breeze Santa Rosa Junel-July31 Key West Monroe Octoberl -September30 Miami Miami-Dade Decemberl-March31 Naples Collier December 1-April 30 Panama Citv Bay Junel-July31 Pensacola Escambia Junel-July31 Punta Gorda Charlotte February 1-March 31 Sarasota Sarasota February 1 -April 30 Sebrinq Highlands February 1-March 31 Stuart Martin February 1-March 31 Vero Beach lndian River December 1-April 30 Key Gity County or Other Defined Location Portion of Calendar Year Geo ldaho Jekyll lsland/ Brunswick Glynn Marchl-July31 Sun Valley/Ketchum Blaine and Elmore December 1 - March 31 and June 1-September30 lllinois Chicago Cook and Lake October 1 - November 30 and Aoril 1-September30 Maine and Massachusetts Michi an Bar Harbor/ Rockport Hancock and Knox October 1 - October 31 and Julyl-September30 Kennebunk/Kittery/S anford York Julyl-August31 Portland Cumberland and Sagadahoc July 1-August31 Ocean Citv Worcester Julyl-August31 Washington, DC Metropolitan Area Montgomery and Prince George's Octoberl -September30 Boston/Cambridge Suffolk and City of Cambridse Octoberl -September30 Falmouth City limits of Falmouth Mav 1-Auqust31 Hyannis Barnstable less the city of Falmouth Julyl-August31 Martha's Vinevard Dukes Octoberl -September30 Nantucket Nantucket October 1 -September 30 Mackinac lsland Mackinac Julyl-August31 Petoskey Emmet Julyl-Auqust31 Traverse City Grand Traverse July 1-Auqust31 Key City County or Other Defined Lccation Portion of Calendar Year Minnesota Duluth St. Louis October 1 - October 31 and June 1-September30 Montana Big SkyA//est Yellowstone/Gardiner Gallatin and Park June 1-September30 Kalispell/\Mitefish Flathead July 1-August31 New Mexico Carlsbad Eddy Octoberl -September30 New Je New York North Carolina Toms River Ocean Julyl-Auqust31 Glens Falls Warren July 1-August31 Lake Placid Essex Julyl-August31 New York City Bronx, Kings, New York, Queens, and Richmond October 1 - December 31 and March 1-September30 Kill Devil Hills Dare April 1-September30 o on Penn nta Rhode lsland Lincoln City Lincoln July 1-August31 Portland Multnomah October 1 - October 31 and June 1-September30 Seaside Clatsop Julyl-August31 Hershey Hershey June 1 -Auqust 31 Philadelphia Philadelphia Octoberl -November30, March 1 - June 30, and September 1 - September 30 Jamestown/Middleto wn/Newport Newport October 1 - October 31 and June 1-September30 Key City County or Other Defined Location Portion of Calendar Year South Garolina Tennessee Charleston Charleston, Berkeley, and Dorchester October 1 -September 30 Hilton Head Beaufort June 1 -August 31 Myrtle Beach Horry June 1 -Auqust 31 Nashville Davidson Octoberl -September30 Utah tnta Vermont Moab Grand October 1 - October 31 and March 1-September30 Park City Summit Octoberl -September30 Virginia Beach City of Virqinia Beach June 1 -August31 Wallops lsland Accomack July 1 -August 31 Washington, DC Metro Area Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax Octoberl -September30 Manchester Bennington Octoberl -September30 Washi n 3. Changes in high-cost localities. The list of high-cost localities in this notice differs from the list of high-cost localities in section 5 of Notice 2021-52. Port Angeles/Port Townsend Clallam and Jefferson July 1-August31 Seattle King Octoberl-September30 Vancouver Clark, Cowlitz, and Skamania October 1 - October 31 and June 1-September30 Cody Park June 1-September30 Jackson/Pinedale Teton and Sublette Octoberl -September30 a. The following localities have been added to the list of high-cost localities. Gulf Shores, Alabama; Phoenix/Scottsdale, Arizona; San Luis Obispo, California; Durango, Colorado; Steamboat Springs, Colorado; Bradenton, Florida; Cocoa Beach, Florida; Gulf Breeze, Florida; Panama City, Florida; Pensacola, Florida; Punta Gorda, Florida; Sarasota, Florida; Sebring, Florida; Stuart, Florida; Sun Valley/Ketchum, ldaho; Portland, Maine; Mackinac lsland, Michigan; Duluth, Minnesota; KalispellA/Vhitefish, Montana; Toms River, New Jersey; Glens Falls, New York; Kill Devil Hills, North Carolina; Lincoln City, Oregon; Myrtle Beach, South Carolina; Moab, Utah; Manchester, Vermont; Port Angeles/Port Townsend, Washington. b. The following localities have changed the portion of the year in which it is a high- cost locality: Sedona, Arizona; Napa, California; San Diego, California; Silverthorne/Breckenridge, Colorado; Fort Lauderdale, Florida; Fort Walton Beach/De Funiak Springs, Florida; Key West, Florida; Bar Harbor/Rockport, Maine; Falmouth, Massach usetts; Martha's Vineyard, Massachusetts ; N antucket, M assachus etts ; J amestown/M idd leto n/N ewport, Rh ode I s lan d ; Charleston, South Carolina; Park City, Utah; Jackson/Pinedale, Vlrloming. c. The following locality has been removed from the list of high-cost localities: Crested Butte/Gun nison, Colorado. SECTION 6. EFFECTIVE DATE This notice is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1,2022, for travel away from home on or after October 1,2022. For purposes of computing the amount allowable as a deduction for travel away from home, this notice is effective for meal and incidental expenses or for incidental expenses only paid or incurred on or after October 1 ,2022. See sections 4.06 and 5.04 of Rev. Proc. 2019-48 (or successor) for transition rules for the last 3 months of calendar yeat 2022. SECTION 7. EFFECT ON OTHER DOCUMENTS Notice 2021-52 is superseded. DRAFTING INFORMATION The principal author of this notice is Knolan Smith of the Office of Associate Chief Counsel (lncome Tax & Accounting). For further information regarding this notice contact Mr. Smith at (2O2) 317-7005 (not a toll-free call).