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					NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS

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EXECUTIVE HEADQUARTERS
2301 MCGEE STREET SUITE 800 KANSAS CITY MO 64108-2662 VOICE 816-842-3600 FAX 816-783-8175

State Insurance Departments NAIC Financial Examination Unit June 24, 2008 Per Diem – Lodging Taxes

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FEDERAL AND INTERNATIONAL RELATIONS
HALL OF THE STATES 444 NORTH CAPITOL ST NW SUITE 701 WASHINGTON DC 20001-1509 VOICE 202-624-7790 FAX 202-624-8579

The NAIC Staff, under the direction of the Examination Oversight (E) Task Force is responsible for updating and publishing the continental United States (CONUS) per diem rates on the NAIC website on a quarterly basis. These rates are established by the General Services Administration (GSA) and are updated annually or as necessary. The established per diem rates include the reimbursable amounts for lodging, meals, and incidental expenses. As of January 1, 2000, the lodging CONUS rates adopted by the GSA, and distributed by the NAIC, did not reflect the reimbursable room taxes for the U.S. and the US territories. Under the GSA requirements, these taxes are separately reimbursable. This change was made by the GSA as a result of several lodging establishments setting their room rates in accordance with the maximum per diem amount and then adding lodging taxes to that amount. Per the GSA, the new method of having taxes excluded from the per diem amount will assure U.S. travelers that they will most likely be properly reimbursed for lodging costs. (Per diem rates for foreign countries continue to include the reimbursable lodging taxes.) As an example, the city of Chicago, Illinois currently has a maximum per diem amount for lodging of $155. Therefore, the actual reimbursable amount for lodging would be $155 plus the actual room taxes paid. If state and local lodging taxes equals 17.5% of the room rate, then the actual reimbursable amount would be $182.13 ($155 for lodging plus $27.13 for lodging taxes). The GSA currently does not have any restrictions on the reimbursable lodging taxes. Any questions regarding the NAIC distributed CONUS per diem rates should be communicated to Jodi Bachelor, Financial Examination Association, at jbachelo@naic.org or 816-783-8434 or to Bruce Jenson, Financial Examination Manager, at bjenson@naic.org or 816-783-8348.

SECURITIES VALUATION OFFICE
1411 BROADWAY 9TH FLOOR NEW YORK NY 10018-3402 VOICE 212-398-9000 FAX 212-382-4207

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