From version 3.1
edited by Phyllis Dobbs
on 2018.12.04 at 08:00:40 PST
To version 4.1
edited by Phyllis Dobbs
on 2018.12.04 at 08:02:45 PST
Change comment: There is no comment for this version

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30 30  
31 31  For non-US mileage, please contact phyllis@opensource.org to determine the proper source for mileage rates.\\
32 32  
33 -==== **__Per Diems__** ====
33 +==== **__Per Diems for Meals, Incidental, and Entertainment (MI&E)__** ====
34 34  
35 35  The per diem rate covers the submitter's meals (breakfast, lunch, dinner) and incidental expenses for travel incurred on behalf of OSI. On travel days in which a conference, the OSI, or another party pays for a meal, please reduce the per diem by 1/3. If two meals are otherwise paid for, please reduce the per diem by 2/3.
36 36  
... ... @@ -40,13 +40,13 @@
40 40  (((
41 41  The submitter may request reimbursement for actual meals & incidentals receipts not to exceed the per diem rate; alternately, the submitter may elect per diem reimbursement (no receipts are required if the submitter uses per diems).
42 42  
43 +While the hotel per diem maximums are a good guideline for ensuring hotel daily rates are reasonable, the OSI is not using hotel per diems in place of actual receipts unless the submitter prefers to use them.
43 43  
44 44  
45 45  ==== **__Food, Beverage, and Entertainment Expenses__** ====
46 46  
47 -The 2017 Tax Cuts and Jobs Act eliminated the deductibility of entertainment, amusement, or recreation.
48 +The 2017 Tax Cuts and Jobs Act eliminated the deductibility of entertainment, amusement, or recreation.
48 48  
49 -
50 50  On [[October 3, 2018>>url:https://www.irs.gov/newsroom/irs-issues-guidance-on-tax-cuts-and-jobs-act-changes-on-business-expense-deductions-for-meals-entertainment||rel="__blank"]], the IRS clarified that business meals continue to be deductible if:
51 51  
52 52  1. the taxpayer is present
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