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The 49 Best Gift Cards for Travel Lovers

We’ve rounded up the best gift cards for any travel lover on your shopping list.

We independently evaluate all recommended products and services. If you click on links we provide, we may receive compensation. Learn more .

The benefits of travel are impossible to wrap up neatly with a bow. You just can’t put a price tag on an impossibly beautiful view , the experience touching down on a new continent , or that life-changing conversation with a local who lives oceans away . That said, a travel-related gift card is probably the closest you’ll get to giving the actual gift of travel to your loved ones (without booking their flights or hotels for them, anyway!).

You’ll want to make sure to select a gift card you know they will be able to put to use. If your loved ones always fly Delta, for example, you won’t want to select a gift card from a different airline. If they’re planning a backpacking trip through South America in the near future, they’ll benefit much more from a Columbia gift card, where they can stock up on camping and hiking gear, versus one from a luxe hotel chain.

Below, we’ve rounded up some of the best gift cards for jetsetters, from cruise lines and airlines to the top luggage and accessory brands.

Southwest Airlines Gift Card

Southwest Airlines

Southwest is known for offering booking flexibility with no hidden costs, and the airline consistently ranks on our World's Best domestic airlines list. If you've got a friend or family member who's looking to plan their dream trip, you'll be their new favorite person with this pick.

Delta eGift Card

Delta’s SkyMiles offers one of the best rewards programs in the business — which is why there are so many frequent flyers who swear by the airline. The Delta eGift Card is particularly practical as you can purchase one to instantly email to your favorite traveler, making it an exceptional ultra-last-minute gift.

Hotels.com Gift Card

Expedia's hotel arm, Hotels.com, is one of the best places to score hotel bookings and packages for less. The site is always offering savings at some of the top spots around the world, whether you book for now or later. You'll effectively be gifting a discount and taking care of the bill, too.

Airbnb Gift Card

 Amazon

There’s something about checking into an Airbnb that can feel a lot cozier for certain travelers, especially if they’re planning a long-term trip to a new city. The gift of an Airbnb gift card will give them the leeway to select their own unique apartment or home anywhere in the world while still cutting down the overall cost of their trip.

Princess Cruise Lines Gift Card

Princess Cruise Lines

Princess Cruise Lines sails to 380 cruise destinations across more than 100 countries — and all seven continents — which makes this an excellent option for the traveler on your list who has been planning a bucket list cruise for ages. Gift cards are available for as little as $50 and as much as $500 (but you can always purchase a custom amount).

Holland America Gift Card

Holland America

Holland America Line was founded nearly 150 years ago in 1873, and has continued to be one of the most trusted cruise lines on the sea. The premium ships are smaller than most cruise lines which will give them a much more intimate experience; the average guest also tends to be a bit older which makes this option great for travel fiends who prefer a more laid-back experience at sea.

Amtrak Gift Card

Shopping for a travel lover who prefers riding the rails to boarding flights? Amtrak gift cards are available from $25 to $250 and will allow them to book a train journey anywhere in the United States, and select destinations in Canada. We also love that this option can be emailed directly to the recipient at a scheduled date and time.

Starbucks Gift Card

We know, we know. Part of the thrill of travel is experiencing the local customs and culinary offerings — and that includes coffee culture. But sometimes we just need that venti iced caramel macchiato to shake off the jet lag. The only thing you’ll want to keep in mind is that Starbucks cards don’t work in every country, so giftees won’t be able to use an U.S card in most places in Europe or Asia, for example, but Ireland, Australia, and the U.K. should be fine.

Nordstrom Gift Card

Not exactly sure when or where your favorite traveler is planning their next escape? No worries since a Nordstrom gift card offers infinite possibilities. Whether they need a new suitcase or carry-on duffel bag, or they’re looking to invest in a few new swimsuits for a winter getaway, there are thousands of practical (and pretty) items available both in-store and online.

Foot Locker Gift Card

Foot Locker

It doesn’t matter if they’re planning a backpacking trip around Southeast Asia or they’ve booked a weeklong vineyard-hopping experience in France, it always pays to have a comfortable pair of walking shoes. A gift card to Foot Locker will allow travelers to choose the stylish and practical sneakers, sandals, or boots that best suit their specific needs and preferences. (This option also offers email delivery for those ultra-last-minute shoppers.)

Uber Gift Card

Navigating a new city can be stressful, especially when you first touch down at the airport after a long-haul flight. Thankfully, Uber is now available in many parts of the world and even has designated airport pick-up zones, making a gift certificate not only a smart idea but one that will help you rest easy, knowing your loved one can make it from point A to point B safely.

Amazon Gift Card

When you think of traveling, your first instinct might not be to shop online, but it’s easy to get all sorts of before-they-go essentials here from packing cubes to portable chargers and suitcases under $100 . If your pal is already subscribed to Amazon Prime, a gift card to this marketplace will help them keep their bags stocked even quicker.

Apple Gift Card

Have a digitally nomadic friend who you constantly have to locate via Instagram? They've mastered the skill of booking a flight at the drop of a hat and finding the cheapest last-minute hotel deal, but they could always use a little insurance for their most valuable asset: their technology. With an Apple gift card, they'll be able to buy accessories they need or enjoy a little discount if their laptop or iPhone bites the dust on the road.

Air Canada Gift Card

Looking to find the right gift for your travel-loving pal up north? Air Canada gift cards are a great option for anyone who regularly travels between the U.S. and Canada, as well as Canadians who travel internationally as the airline currently serves more than 220 destinations worldwide on six continents.

Zappos Gift Card

For trips where much of the sightseeing will take place on foot, a gift card to Zappos will help your friend find the most comfortable shoes for these upcoming plans. Whether they’re in the market for winter boots for a mountain escape or sandals for an upcoming beach vacation, there’s something to suit every kind of traveler.

CheapOair Gift Card

Whether they’re planning a trip in the next few months or they’re still saving for a dream European vacation, you can still give the gift of adventure with a CheapoAir gift card, since they never expire. CheapOair will allow your loved one to search for the least expensive routes and flight paths and start planning their dream trip, whenever that might be.

Columbia Gift Card

After months of training, your sister is finally setting out to hike the Appalachian Trail all by her bad self. Express your support and encouragement with a gift card to Columbia, one of the leading trusted brands in outdoor wear. Depending on how generous you're feeling, you can outfit her with a tent, an insulated jacket, a backpack, and much more.

Fluent City Gift Card

Fluent City

If being able to speak another language comfortably has always been a goal for your mom as she plans her dream trip to Rome, consider giving the gift of the spoken word. Right now, Fluent City offers both private and group language lessons online. Even if it's a while before she puts her Italian skills to the test, she'll be more than prepared for when she finally arrives.

Away Gift Card

We’ve been big fans of Away luggage for their functional designs, gorgeous colors, and affordable price points ever since the brand’s inception back in 2015. Digital gift cards can be used in-store or online, and you can load the card up to $1,000 (to outfit your loved one with a full set of suitcases and travel accessories).

REI Gift Card

If your travel-loving buddy is more of a backpacker and camper and less of the luxury hotel type, a gift card to REI will be right up their alley. The multi-purpose store stocks everything they could possibly need for their next adventure in the great outdoors, from camping gear and weatherproof apparel to snacks appropriate for trekking in the bush.

Sephora Gift Card

Stocking up on travel-sized skin care and cosmetics is easy at Sephora, with hundreds of well-loved beauty brands offering miniature products to fit in a carry-on without going over the liquid limit. We especially love that Sephora allows you to customize a gift card with your own images or sayings. Let those creative juices flow!

Audible Gift Card

Book-loving travelers know the struggle of wanting to pack enough paperbacks to last the entire trip but also not wanting to run the risk of overweight baggage fees. A gift card for Audible will allow them to download as many books as they want to listen to right on a smartphone instead.

MaidPro Gift Certificate

Nobody likes coming back to a messy house after a long trip, but sometimes there’s just not enough time to tidy up, pack, and make it to the airport in time. A gift certificate to MaidPro will allow travelers to pre-schedule a professional cleaner to come, so all they’ll have to do is unpack and relax in an already tidy home.

Spafinder Gift Card

You might not know the details of your loved ones’ next five-star vacation, but a gift card to SpaFinder lets you give them a little dose of luxury whenever that may be. These gift cards are universal and can be redeemed at thousands of spas across the United States, and all over the world, so you can pretty much guarantee they’ll be able to find an eligible establishment in their future travels.

Marriott International Gift Card

If they’re all about racking in those Bonvoy points, you’ll want to consider a gift certificate to Marriott International. The digital gift cards are universal, which means gift recipients can put them toward their next stay anywhere in the world as long as it falls under the Marriott umbrella (think Ritz-Carlton, St. Regis, Westin, and more).

Fairmont Gift Card

A Fairmont gift card pretty much guarantees a luxurious experience. Whether your jetsetting friend uses it to check into one of the hundreds of historic properties around the world (like the Grand Railway Hotels across Canada, for example), or to enjoy a three-course meal, you know it’ll be put to very good use.

Hilton Gift Card

Whether your pal is a road-trip warrior, luxury enthusiast, or budget-conscious adventurer, a gift card to Hilton will suit them just fine. There is a vast network of brands at all price points — from the budget-friendly Hilton Garden Inn to the five-star Waldorf Astoria. The best part? Hilton gift cards don’t expire so they won’t have to rush to plan their next trip.

If there’s a cruise lover on your shopping list, Holland America gift cards can be used to book sailings worldwide and also for onboard purchases to make the journey even better. Whether your friend is looking to cruise Caribbean, European, or Australian waters, this gift card is the best way to start the trip.

Tortuga Gift Card

With Tortuga’s home try-on program, the adventurer in your life can select the perfect travel backpack for their trip and body needs. Tortuga products also offer a worldwide warranty, so this gift card may just be the most reliable gift you give this holiday season.

Most of us have enjoyed the convenience of summoning a Lyft to get us where we need to go. A Lyft gift card can not only be used for a comfortable ride, but for Lyft scooters and bikes as well. The gift amount will be credited to your friend’s Lyft account so they can use it however, and whenever, they want.

Best Western Travel Card

Best Western

Best Western Hotels and Resorts can be found in more than 100 countries and territories. Gifting the Best Western Travel Card means Rewards points can still be earned on all booked stays, and there’s no expiration date either.

White Duck Outdoors Gift Card

White Duck Outdoors

White Duck Outdoors is known for their easy-to-use and long-lasting camping gear. From durable glamping tents to duffel bags, your adventurous friend can choose just what they need to make their next trip a comfortable outdoor adventure with this gift.

CruiseDirect Gift Card

CruiseDirect

If you know a cruise aficionado looking for their next adventure, a CruiseDirect gift card lets them choose from over a dozen cruise lines to book their next dream getaway. This is perfect for those with flexible travel plans, or anyone new to the cruising world.

Briggs & Riley Gift Card

Briggs & Riley

What traveler doesn’t need a reliable bag? With a Briggs & Riley gift card, your jetsetter can choose between dozens of styles to suit their needs. Whether they’re in the market for a new carry-on duffel, hardside luggage, or even laptop backpack, gift card holders get a great selection of gear, all coming with an unconditional lifetime guarantee.

Chaco Gift Card

Chaco 

You probably don’t know your friend's shoe size off the top of your head. Instead of guessing, give them a Chaco gift card so they can shop for the best size, shape, and style for their outdoor needs. Physical Chaco gift cards can be shipped or sent electronically for ease and immediate use.

Hawaiian Airlines Gift Card

With over 35 destinations to choose from and no expiration date, Hawaiian Airlines’ gift cards will help your traveler start planning a dream vacation. Whether they’re interested in island hopping through Hawaii or exploring the South Pacific, giving this card means they will still earn miles on flights purchased as a present from you.

Calpak Digital Gift Card

Calpak Digital 

Calpak luggage and bags are the durable, high-end gift any traveler would love to receive this holiday season. Even better? Sending a Calpak gift card, so they can choose the design that’s best for them. From the sturdy Kaya Laptop Backpack we love to helpful packing cubes, there’s plenty to shop.

Four Seasons Gift Card

Four Seasons

If you’re unsure when shopping for your favorite luxury lover, look no further than the Four Seasons gift card. It’s redeemable for overnight stays, plus dining, spa treatments, and other experiences at Four Seasons locations worldwide. Cards can also be purchased in one of four currencies to avoid exchange rate fees.

Carnival eGift Card

Does your best friend have a Carnival cruise booked this year? Make their trip even better by giving them a Carnival gift card. Not only can it be used once onboard for gifts, drinks, and excursions to make an experience even better, it can be used to book their next cruise as well.

Monos Gift Card

Give your adventurer exactly what they want by letting them pick out what they need for an upcoming trip from lightweight luggage to comfortable clothes. The Monos gift card never expires and can be used on top of sales and discount codes, too.

Barnes & Noble eGift Card

Who doesn’t love the planning stages of an upcoming trip? Give the gift of in-flight entertainment with a gift card to Barnes & Noble. Whether your pal is looking for travel guides, magazines, or novels, they’ll find thousands of options in stores and online to get them excited to take off.

Alaska Airlines Gift Certificate

Alaska Airlines

With dozens of destinations to choose from, an Alaska Airlines gift certificate suits loved ones traveling throughout the United States and beyond. These gift certificates can be used not only on Alaska Airlines flights, but also Horizon Air or SkyWest flights operated by Alaska Airlines. They never expire and can be delivered directly to your friend’s email or printed and mailed.

Nomatic Gift Card

From accessories for everyday travel around town to bags for extended trips, Nomatic has something to offer everyone. The Nomatic gift card is not only a nice pick for your on-the-go friend this season, all products are also covered by a lifetime warranty, too.

OneTravel Gift Card

With the OneTravel gift card, your friend can book a flight to their dream destination across the globe. The best part is, you choose when the treat is sent to your loved-one’s email, which means you can buy now and still keep the surprise for later!

Virgin Experience Gifts Gift Card

Virgin Experience Gifts

With a Virgin Experience Gifts gift card, travelers can select an experience — from helicopter tours to murder mystery dinners — based on their location. With hundreds of excursions to choose from in dozens of cities, any adventurer can find something fun and unique to enjoy.

Athleta Gift Card

The Athleta gift card is perfect for any active woman on your list as the brand’s sizes range from XXS to 3X. Athleta gear runs on the sportier, more casual side which means styles like their comfy travel pants work both in the air and on a hike, too.

Cabela's Gift Cards

For the outdoor-loving travelers on your list, Cabela’s has everything for your favorite camper and boater. Their gift cards can be redeemed online and instore for both Cabela’s and BassPro Shops giving your friend even more options.

Celebrity Cruises E-gift Card

With over 300 cruise ports to choose from, your friend has plenty of trip options when receiving a Celebrity Cruises gift card. Treat them to an upscale cruise experience with $50, $100, $250, and $500 denominations to suit your gifting needs.

Arlo Skye Online Gift Cards

Arlo Skye is known for their beautiful and durable luggage — and we all know someone who’s obsessed with traveling in style. This season, give your trendy traveler a gift card to Arlo Skye to help them live out their dreamiest fantasies with a new bag in tow.

Why Trust Travel + Leisure

For this article, Kaitlyn McInnis and Taylor Fox used their experience as travel writers and former lifestyle editors to curate the best options to suit most needs.

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• Circular 230
• 1.32.1.1.1  Background
• 1.32.1.1.2  Authorities
• 1.32.1.1.3.1  Approving Officials
• 1.32.1.1.3.2  Employees
• 1.32.1.1.3.3  CFO and Deputy CFO
• 1.32.1.1.3.4  Senior Associate CFO Financial Management
• 1.32.1.1.3.5  Travel Management Office
• 1.32.1.1.3.6  Travel Policy and Review
• 1.32.1.1.3.7  Travel Services
• 1.32.1.1.3.8  Travel Operations
• 1.32.1.1.4.1  Program Reports
• 1.32.1.1.4.2  Program Effectiveness
• 1.32.1.1.5  Program Controls
• 1.32.1.1.6  Terms/Definitions
• 1.32.1.1.7  Acronyms
• 1.32.1.1.8  Related Resources
• 1.32.1.2  General Rules
• 1.32.1.3  Travel Guidance for Year End
• 1.32.1.4  Travel During Periods Covered by Continuing Resolution Authority
• 1.32.1.5  Training Travel
• 1.32.1.6  Invitational Travel
• 1.32.1.7.1  Government-Owned Vehicle (GOV)
• 1.32.1.7.2  Public Transportation
• 1.32.1.7.3  Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation
• 1.32.1.7.4  Rental Car
• 1.32.1.7.5.1  Mileage Reimbursement
• 1.32.1.7.5.2  50-mile Offset Rule
• 1.32.1.7.5.3  Six Day Rule
• 1.32.1.7.6  Parking Fees and Rented Parking Space
• 1.32.1.7.7  Limousine and Executive Car Service
• 1.32.1.8  Per Diem Expenses for Local Travel
• 1.32.1.9  Miscellaneous Expenses
• 1.32.1.10  Public Transportation Subsidy Program (PTSP)
• 1.32.1.11  Taxable Travel Reimbursement
• 1.32.1.12  Local Long-Term Taxable Travel
• 1.32.1.13  Filing Authorization for Long-Term Taxable Travel Form
• 1.32.1.14  Extended Temporary Duty Travel Tax Reimbursement Allowance
• 1.32.1.15.1  Arranging for Transportation
• 1.32.1.15.2  Fees
• 1.32.1.15.3  Paying Travel Expenses Using the Government Travel Card
• 1.32.1.15.4  Claiming Reimbursement
• 1.32.1.16  Death of Employee While in Travel Status
• 1.32.1.17  Travel Forms
• 1.32.1.18  Delegation Orders (DO)

Part 1. Organization, Finance, and Management

Chapter 32. servicewide travel policies and procedures, section 1. irs local travel guide, 1.32.1 irs local travel guide, manual transmittal.

March 22, 2023

(1) This transmits revised IRM 1.32.1, Servicewide Travel Policies and Procedures, IRS Local Travel Guide.

Material Changes

(1) 1.32.1.1(5), Program Scope and Objectives - Primary Stakeholders - added employees who perform or approve official local travel.

(2) 1.32.1.1.3.1 (1)(p), Approving Officials - added Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

(3) 1.32.1.1.3.2 (1)(k), Employees - added Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

(4) 1.32.1.1.3.6(f), Travel Policy and Review - changed travelers to employees.

(5) 1.32.1.1.4 2(a), Program Effectiveness - General Review Items - updated based on updated definition of local travel.

(6) 1.32.1.1.4.2(1), Program Effectiveness - Referrals to Labor/Employee Relations and Negotiations (LERN) - added for clarification - Employees’ audit errors with 1) two or more repeated violations of IRS travel policy, or 2) potential fraudulent transactions, will be put into the Alerts system and referred to Labor/Employee Relations and Negotiations for further determination of disciplinary action.

(7) 1.32.1.1.6 (s), Terms/Definitions - local travel - updated based on FTR definition of city-to-city travel - Travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

(8) 1.32.1.1.6 (u), Terms/Definitions - Official Station - updated for clarification with definition from FTR -An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2 ). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. If the employee's work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee's position of record are based is considered the regular place of work.

(9) 1.32.11.1.6(2)(v), Terms/Definitions - added definition - Official Assigned Duty Station/Post of Duty (POD) - the specific building address of record the employee is permanently assigned.

(10) 1.32.1.1.6 (z), Terms/Definitions - Residence - reworded for clarification - The home in which an employee lives in the vicinity of the official assigned duty station, and where an employee commutes to and from the official assigned duty station daily or when required to report to the official assigned duty station.

(11) 1.32.1.2 (2), General Rules - updated based on definition of local travel - This IRM covers travel on official business, which is performed within a 50-mile radius of the employee’s official assigned duty station that is performed within one day and does not require any air, rail or lodging expenses.

(12) 1.32.1.2 (3), General Rules - added - The employee must apply the 50-mile offset and six day rule when applicable.

(13) 1.32.1.2 (4), General Rules - added - The employee must use the proper line of accounting to identify local long-term taxable travel.

(14) 1.32.1.7(2), Transportation Expenses - updated for clarification - Employees performing local travel may claim transportation expenses for:

Public transportation like buses, streetcar, trolley or other public transportation

Taxis, TNCs, shuttle services and other local transit systems

Rental cars, plus fuel

POV mileage, minus any applicable offset or rule per IRM 1.32.1.7.5, Privately Owned Vehicle (POV)

Rented parking spaces

(15) 1.32.1.7.2, Public Transportation - section added for clarification - Employees should use public transportation such as bus, streetcar or subway when available and practical.

(16) IRM 1.32.1.7.3(5), Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation - added - Employees are not authorized the use of luxury or executive type vehicle services offered by Uber or Lyft (e.g., Uber Black, Uber Premier, Lyft Lux, etc.).

(17) 1.32.1.7.4(1), Rental Car - added for official government travel only for clarification.

(18) 1.32.1.7.5(2)(a), Privately Owned Vehicle (POV) - reworded (a) for clarification -Limit reimbursement to the constructive cost of the authorized method of transportation, which is the sum of the reasonable transportation expenses the employee would have incurred when traveling by the authorized method of transportation versus POV mileage

(19) 1.32.1.7.5(2)(b), Privately Owned Vehicle (POV) - removed (b) not needed for one day travel.

(20) 1.32.1.7.5 (3), Privately Owned Vehicle (POV) - removed requirement to deduct normal commute and in excess of normal commute.

(21) 1.32.1.7.5.2, 50-mile Offset Rule - added back in from July 10, 2019, IRM 1.32.1 with more detailed information for clarification.

(22) 1.32.1.7.5.3, Six Day Rule - added back in from July 10, 2019, IRM 1.32.1.7.5.3, Six Day Rule, with more detailed information for clarification.

(23) 1.32.1.7.6 (3), Parking Fees and Rented Parking Space - added Employees must provide a receipt for any parking expenses in excess of $25.

(24) 1.32.1.11 (1), Taxable Travel Reimbursement - added (a) Daily travel between employee’s residence and a non-temporary work location (other than the officially assigned duty station).

(25) 1.32.1.11, Taxable Travel Reimbursement - added (3) & (4).

(26) 1.32.1.12, Local Long-Term Taxable Travel - added section.

(27) 1.32.1.14, Extended Temporary Duty Travel Tax Reimbursement Allowance - added section.

(28) 1.32.1.15.4 ( ), Claiming Reimbursement - added If you are an infrequent traveler and have minimal expenses that do not require immediate reimbursement you may file a voucher on a quarterly basis.

(29) 1.32.1.15.4 (10), Claiming Reimbursement - added Parking receipt in excess of $25.

(30) This revision includes changes throughout the document for the following:

Updated the CFO office names and responsibilities

Per Executive Order 13988, references to him, her and his were updated

Removed references specific to city-to-city travel and not applicable to local travel

Added minor editorial changes such as grammatical, spelling and minor changes for clarification purposes

Updated links throughout the IRM

Corrected references throughout the IRM

Effect on Other Documents

Effective date.

Teresa R. Hunter Chief Financial Officer

Program Scope and Objectives

Purpose: This IRM provides guidance for all IRS employees on official local travel.

Audience: All business units

Policy Owner: CFO, Financial Management

Program Owner: The CFO, Financial Management, Travel Management office develops and maintains this IRM

Primary Stakeholders: The primary stakeholders are IRS employees who perform or approve official local travel.

Program Goal: To ensure that IRS employees exercise integrity and comply with the Federal Travel Regulations (FTR) and IRS travel policy.

The FTR does not address local travel and instead delegates that responsibility to each federal agency.

This IRM authorizes the IRS to reimburse employees for local travel expenses incurred when performing official business.

This IRM outlines the IRS’s local policies and procedures including case-related, training, emergency and invitational travel. It also provides procedures for preparing and approving authorizations and claiming reimbursement for local travel expenses.

This IRM implements policies to ensure that local travel expenses are authorized in accordance with travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

City-to-city and relocation travel policy is not covered in this IRM. City-to-city travel is covered in IRM 1.32.11, IRS City-to-City Travel Guide, and relocation travel is covered in IRM 1.32.12, IRS Relocation Travel Guide.

Authorities

31 U.S. Code Section 901, Establishment of agency Chief Financial Officers

Revenue Ruling 99-7

5 U.S. Code, Chapter 41, Training

Travel and Transportation Reform Act of 1998

Responsibilities

This section provides responsibilities for:

Approving officials

CFO and Deputy CFO

Senior associate cfo financial management.

Travel Management

Travel Policy and Review

Travel services, travel operations, approving officials.

Approving officials are responsible for:

Completing mandatory travel policy training every two years.

Providing employees with access and the opportunity to review the material in this guide and any other travel regulations prior to traveling.

Answering questions an employee may have about the content of this guide or related travel matters.

Providing employees who are expected to travel with information on how to apply for a government travel card.

Planning travel to ensure that employees' time and travel funds are used in the most efficient and economical manner.

Directing employees' attention to possible travel savings.

Planning travel so employees do not incur personal expenses for properly authorized travel.

Reviewing and approving travel authorizations and vouchers to ensure expenses and accounting information are correct.

Approving travel authorizations at least four days prior to the actual travel dates.

Ensuring travel expenses are authorized under travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

Ensuring required receipts and supporting documentation are scanned or faxed into ETS or attached to the manual vouchers.

Reconciling receipts and supporting documentation against the expenses claimed on the voucher before approving.

Maintaining copies of approved travel authorizations and supporting documentation for manual vouchers in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting.

Reviewing advances to ensure that they are appropriate for expected travel requirements.

Ensuring that employees who are either transferring or separating have repaid outstanding travel advances.

Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

Approving or returning a travel voucher within seven calendar days of submission (to ensure payment within 30 calendar days of submission).

Ensuring that advances are liquidated on the vouchers.

Ensuring reporting instructions are attached if purpose code "T" is used.

Delegation Order 1-30, Authorization and Approval of Official Travel within the United States, identifies the appropriate IRS officials with the delegated authority to authorize and approve travel. This authority has been delegated to managers and may be redelegated to a level no lower than management official.

Employees are responsible for:

Performing official travel within the guidance of travel policies, regulations and procedures.

Requesting clarification on any travel policies, regulations and procedures that are not understood.

Planning travel to minimize travel cost to the IRS.

Exercising the same prudence and economy when incurring expenses in the performance of official travel that a prudent person would exercise if traveling on personal business.

Submitting a travel authorization at least five days before traveling and incurring local travel expenses.

Paying all charges and fees associated with the government travel card by the due date on the invoice. Employees are liable for all charges and will not be reimbursed above maximum levels prescribed by law.

Using the mode of transportation that results in the greatest overall advantage to the government.

Using the government travel card for official travel including transportation expenses (bus, streetcar, transit system), automobile rentals and other major travel-related expenses.

Canceling unused travel authorizations.

Submitting a local travel voucher every 30 days or if you are an infrequent traveler with minimal expenses that do not require immediate reimbursement, you may file a quarterly voucher; and ensuring claimed travel expenses are correct. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

Liquidating a travel advance on a voucher or by submitting a check to Travel Operations.

Accounting for travel advances received and repaying any advances that are not liquidated by travel expenses. Employees are indebted to the government for advances which may become taxable.

Paying additional expenses resulting from scheduling travel for personal convenience and charging excess travel time against leave.

Not delaying the performance of official travel for personal reasons.

Not claiming personal expenses on travel vouchers.

Ensuring required receipts and supporting documentation are scanned, faxed or uploaded into the Electronic Travel System (ETS) or attached to your manual voucher.

Ensuring any outstanding advances are repaid if you are separating from the service.

Ensuring approval is obtained prior to incurring any expenses that require advance approval. For example: per diem within the commuting area.

Acknowledge that they have read and understand the following truth and accuracy statement before signing their voucher: “I certify that this voucher is true and correct to the best of my knowledge and belief, and that payment or credit has not been received by me.”

The CFO and the Deputy CFO are responsible for:

Overseeing policies, procedures, standards and controls for the IRS financial processes and systems.

Ensuring that IRS’s financial management activities comply with laws and regulations.

The Senior Associate CFO Financial Management is responsible for establishing and ensuring compliance with policies and procedures, and for maintaining internal controls on local travel.

Travel Management Office

The Travel Management office is responsible for:

Developing and issuing IRS local and city-to-city travel policy.

Approving exemptions to using electronic travel system (ETS).

Reviewing financial policies and procedures for compliance with financial laws and regulations.

Approving reduced per diem rates.

Approving exceptions to the required commute for receiving per diem.

Reviewing and submitting premium class travel requests to CFO for denial or approval of requests.

Reviewing and/or approving all reimbursements for expenses which require higher level approval.

The Travel Policy and Review staff is responsible for:

Educating customers on travel policy, Federal Travel Regulations, ETS and travel procedures.

Review travel course materials used when Travel Services conducts travel workshops and customer outreach to ensure traveler compliance with regulations and travel policy.

Authoring travel IRMs, Interim Guidance, delegation orders and travel forms.

Develop, administer and manage mandatory travel policy training in Integrated Talent Management (ITM).

Developing travel communications.

Performing travel compliance reviews on travel documents and referring employees with two or more repeated violations, within twelve months, of the FTR and/or IRS travel policies or potential fraudulent transactions to Labor/Employee Relations and Negotiations for further determination of disciplinary action.

Conducting quarterly analysis on audit findings and creating scorecards for each business unit.

Monitoring and conducting quarterly reviews of Local long term taxable travel (LTTT) for all travelers to determine if travel is to a single location. Review to determine if there appears to be excessive travel to a single location and should be reported as LTTT and reviewing all executive travel for potential LTTT.

Managing the Travel Management Center (TMC) contract.

Travel Services is responsible for:

Providing help desk services for users and authorizing officials.

Administering the ETS, a web-based end-to-end travel system.

Interpreting federal travel policies and procedures.

Communicating travel related information.

Serving as the Federal Agency Travel Administrator (FATA).

Performing eTravel post audit reviews of local travel vouchers.

Updating training material to conduct quarterly travel workshops to continue travel education.

Travel Operations is responsible for:

Reviewing and processing manual travel authorizations and vouchers.

Processing Extended TDY Tax Reimbursement Allowance (ETTRA) reimbursement.

Processing travel reclassifications identified by Travel Policy and Review.

Performing eTravel post audit reviews of city-to-city and foreign travel vouchers.

Educating travelers on established travel policy, Federal Travel Regulation (FTR) and travel procedures.

Providing customer service for vouchers reviews.

Program Management and Review

The CFO is required to report all travel and transportation payments of more than $5 million during the fiscal year to Government Services Administration (GSA).

The travel reports include a list of data elements and report formats provided by GSA. The data must be submitted to GSA by November 30 and GSA must provide a government-wide report by January 31 to Office of Management and Budget (OMB) and Congress to be available to the public.

Program Reports

The IRS completes and submits the Travel Reporting Information Profile (Trip) to the Department of the Treasury annually.

Program Effectiveness

The IRS ensures program effectiveness for travel authorizations and vouchers through these processes:

Long-Term Taxable Travel Reviews-Current Process

Quarterly Potential Long-Term Taxable Travel (LTTT) review for both executives and non-executives to determine if travel is to a single location.

In-depth review and analysis for travelers that appear to be traveling excessively to a single location and possibly should be filing their travel as LTTT.

Review all executives travel for potential LTTT, when asked by the CFO.

Program Controls

The following chart describes the internal controls in place for the local travel program:

Terms/Definitions

The following terms and definitions apply to this program:

Accounting label -- Refers to the line of accounting in the IRS electronic travel system.

Alternative worksite -- A place where an employee is temporarily reassigned, most likely to another building/office within the city limits of the official station.

Approving official -- The manager or management official authorized to approve travel authorizations and vouchers in accordance with Servicewide travel-related Delegation Orders. The approving official should be a grade level equal to or higher than those whose documents they are approving.

Attendant -- An individual who provides personal care and travels with an authorized IRS traveler who has a disability or special need.

Automatic teller machine (ATM) travel advance -- Contractor-provided service that allows cash withdrawals from participating ATMs. The cash withdrawal and associated fees are charged to the Standard Travel Card account. Cash from ATMs is only authorized for expenses that cannot be charged to the travel card while in official travel status.

Common carrier -- Private sector supplier of air, rail, bus or mass transit.

Commute - Transportation an employee normally incurs when traveling to and from their residence to their official assigned duty station.

Commuting area -- For per diem purposes only, is defined as the area within a 50-mile radius of the employee’s residence and official station.

Concur Government Edition (CGE) reservation fee -- A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly.

Electronic travel system (ETS) -- A government-contracted computer application and database that provides IRS travelers with automated travel planning and reimbursement capabilities. The ETS includes authorization, reservation and vouchering capabilities for domestic and foreign city-to-city and local travel.

Employee -- An individual serving in the IRS in the usually accepted employer-employee relationship. Employees are entitled to reimbursement of travel and transportation expenses while away from their residences or official assigned duty station.

Extended TDY tax reimbursement allowance (ETTRA) -- An allowance designed to reimburse an employee for federal, state and local income taxes incurred because of local long-term travel.

Fiscal Year -- The twelve-month accounting period used in the government. It begins on October 1 and ends September 30 and is designated by the calendar year in which it ends.

Government owned vehicle (GOV) -- An automobile or light truck, including vans and pickup trucks that is: 1. Owned by an agency, 2. Assigned or dispatched to an agency from the GSA Interagency Fleet Management System, or 3. Leased by the government for a period of 60 days or longer from a commercial source.

Government travel card -- A government contractor-issued card used by employees to pay for official travel expenses such as transportation, lodging, meals, baggage fees, and rental cars and associated fuel/oil where the contractor bills the employee.

Head of office -- Any of the following IRS officials and their deputies: Commissioner, Deputy Commissioners, Division Commissioners, Chiefs, Chief Counsel, directors reporting directly to the Commissioner or a Deputy Commissioner, and the National Taxpayer Advocate.

Innovative mobility technology company -- An organization, including a corporation, limited liability company, partnership, sole proprietorship, or any other entity, that applies technology to expand and enhance available transportation choices, better manages demand for transportation services, or provides alternatives to driving alone.

Invitational traveler -- Travel performed by non-Federal Government employees, including contractors, who are acting in a capacity directly related to official activities of the IRS. Reimbursement for travel by non-Federal Government employees is subject to the same regulations as travel by IRS employees.

Local travel -- Travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

Management official -- An employee with duties and responsibilities requiring or authorizing the individual to formulate, determine or influence IRS policy. The employee also must be a non-bargaining employee on performance commitments under Form 12450A, Management Performance Agreement, or 12450B, Management Official Performance Agreement.

Official station -- An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2 ). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. If the employee's work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee's position of record are based is considered the regular place of work.

Official Assigned Duty Station/Post of Duty (POD) -- the specific building address of record the employee is permanently assigned.

Per diem allowance -- Also referred to as subsistence allowance, is a daily payment instead of reimbursement for lodging, meals and related incidental expenses. The per diem allowance is separate from transportation expenses and other miscellaneous expenses.

Privately owned vehicle (POV) -- Any vehicle (such as an automobile, motorcycle, aircraft or boat) that is not owned or leased by a government agency and is not commercially leased or rented by an employee under a government rental agreement for use in connection with official government business.

Profile -- A set of user data that administrators (and sometimes business users) can display and modify. It includes attributes such as name, email, address and language.

Residence -- The home in which an employee lives in the vicinity of the official assigned duty station, and where an employee commutes to and from the official assigned duty station daily or when required to report to the official assigned duty station.

Supplemental voucher -- A document used to reimburse an employee for travel expenses omitted from a previously paid travel voucher.

Taxi -- A hired car that transports passengers to a destination for a fare based upon the distance traveled, time spent in the vehicle, other metric, or a flat rate to and from one point to another (for example, a flat rate from downtown to a common carrier terminal).

Temporary duty travel (TDY) location -- A place, away from an employee's official duty station, to which an employee is authorized to travel.

Telework -- An alternative workplace arrangement (AWA) permitting an employee to perform all or a portion of their officially assigned duties at an alternative worksite, including at residence or another pre-approved location (for example, GSA telework center, satellite IRS office) geographically convenient to the employee's residence.

Texting or Text Messaging -- Reading from or entering data into any handheld or other electronic device.

Transportation network company (TNC) -- A corporation, partnership, sole proprietorship, or other entity, that uses a digital network to connect riders to drivers affiliated with the entity in order for the driver to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider; and does not include a shared-expense carpool or vanpool arrangement that is not intended to generate profit for the driver (i.e., Uber or Lyft).

Travel authorization -- An electronic or written document submitted for approval to authorize official travel. The travel authorization obligates funds and must be submitted and approved prior to travel, except in emergency situations.

Travel authorization and voucher (TAV) fee -- A charge or fee assessed for processing a travel voucher in the electronic travel system.

Travel management center (TMC) -- The travel agency operating under GSA contract that provides transportation, lodging and rental car services to the IRS.

Travel status -- The period an employee is traveling on official business. The period begins with departure from home, official station, or another authorized point and ends with return to that point.

Travel voucher -- A written request or electronic submission supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performing official travel.

The following acronyms apply to this program:

Related Resources

IRM 1.32.4, Government Travel Card Program, for information on the travel card program and the centrally billed government travel card program.

IRM 1.2.2, Servicewide Delegations of Authority, for a list of travel related delegation orders.

IRM 6.800.2, Employee Benefits, IRS Telework Program, for additional information on telework.

IRM 1.32.15, Servicewide Travel Policies and Procedures, Public Transportation Subsidy Program (PTSP).

General Rules

The preferred transportation method when performing local travel is common carrier transportation available to the public, such as bus, rail or subway. There are times when this transportation method may not be feasible due to location, timing, equipment/materials and or security reasons. Alternatives would be the use of a government vehicle, a contracted rental car or a privately owned vehicle (POV).

This IRM covers local travel on official business, which is performed within a 50-mile radius of the employee’s official assigned duty station that is performed within one day and does not require any air, rail or lodging expenses.

The employee must apply the 50-mile offset (see IRM 1.32.1.7.5.2) and six day rule (see IRM 1.32.1.7.5.3) when applicable.

The employee must use the proper line of accounting to identify local long-term taxable travel.

A local travel authorization allows an employee to perform local travel during regularly scheduled work hours. This authorization is primarily intended for case-related travel and other infrequent, local travel. A local travel authorization should be entered at least five working days before travel departure and must be approved before travel begins. Local travel will generally not include lodging, meals and incidental expenses or rental car, unless authorized as outlined in this IRM 1.32.1.7.4, Rental Car and 1.32.1.8, Per Diem Expenses for Local Travel.

An approved authorization is necessary to ensure that funds are obligated to support the travel. The approving official must limit the authorization and payment of travel expenses necessary to accomplish the mission in the most economical and effective manner in accordance with the policies stated throughout this IRM. The approving official should always consider less expensive alternatives, including teleconferencing, before authorizing travel.

An employee is required to have a local travel authorization that allows travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

An employee must use the appropriate accounting label on the authorization. When a travel authorization is funded by another business unit, the accounting label of the other business unit must be entered on the travel authorization and documentation of funding by other business unit attached to the authorization.

An employee is required to use the ETS for preparing local travel authorizations and vouchers, unless exempted per IRM 1.32.1.2(12), General Rules.

The approving official must approve local travel five days prior to an employee incurring local travel expenses, unless the employee has an approved exemption.

The employee and approving official must electronically sign the authorization. If filing a manual authorization, the employee and approving official must sign the authorization in ink or electronically.

If an employee requests an exemption from using ETS, the employee’s manager must submit a request in writing or an electronic justification to the Director, Travel Management. Travel Management will notify the manager and employee when the request is approved or denied.

Travel Guidance for Year End

Travel arrangements that are made the last few days of the fiscal year may be funded by current annual appropriation, providing the travel starts on or before September 30 and the per diem and other miscellaneous expenses are charged to the fiscal year in which the expenses are incurred.

In the event funding is not forthcoming and an employee is in a travel status at midnight on September 30, the approving official will advise the employees if it is necessary to return to their official assigned duty station.

Business units with multi-year funding may continue to authorize travel as long as there are sufficient funds available.

Travel During Periods Covered by Continuing Resolution Authority

Travel arrangements may continue to be made during a continuing resolution (CR) provided that adequate funding is available to cover anticipated travel expenses. Travel that does not begin prior to the expiration date of the CR must not be signed or approved. The Agency is not permitted to obligate funds not yet appropriated.

Official travel may not commence unless a CR is in effect, or a regular appropriation has been enacted. Employees already in travel status when a CR expires (and a new CR is not in place) should seek direction from their supervisor on whether it is necessary to return to the official assigned duty station.

Training Travel

Training travel occurs when the IRS requires an employee to travel to attend courses or professional meetings that may involve scientific or professional societies, municipal, state, federal or international organizations. Training travel also includes travel to attend:

Congressional and law enforcement events,

Other groups meetings to give or get information about IRS activities.

Employees who travel to attend training classes within the commuting area of their residence or official assigned duty station are considered on official business and may be entitled to reimbursement of transportation expenses. Reimbursement is subject to the review and approval of the employee’s manager.

Invitational Travel

Invitational travel occurs when the IRS invites and pays the travel expenses for individuals not employed by the IRS or employed intermittently in the government. This includes:

Persons employed by other federal government agencies.

Persons serving without pay or at $1 a year when acting in a capacity related to or in connection with official IRS activities.

Attendants to employees with disabilities or special needs.

Persons accompanying an employee to a major award ceremony.

Persons invited to interview with the IRS.

Persons detailed to the IRS.

Persons serving as a witness.

Reimbursement for invitational travelers is subject to the same regulations as travel by IRS employees.

The guest of an award recipient is considered an invitational traveler and travel authorizations and reimbursement expenses are the same as those normally authorized for IRS employees in conjunction with a temporary duty assignment.

Employees who receive a major award may be accompanied to the ceremony by one guest as an invitational traveler. Major awards ceremonies include:

A Presidential Award.

An IRS or major organizational component annual ceremony.

If award recipients require special assistance attendants, the attendant may receive reimbursement for travel expenses to accompany the award recipient.

The IRS funding for non-IRS award ceremonies is limited to registration fees and local travel expenses for the award recipient and their manager or representative. Non-IRS award ceremonies include:

A prestigious honorary award sponsored by a non-governmental organization.

Award ceremonies hosted by organizations that advocate/recognize achievement in public service and or support public service professions (for example, Federal Executive Boards, Association of Government Accountants).

The invitational traveler's profile must be established to make travel reservations with the TMC, process electronic authorizations and vouchers, and complete manual travel authorizations and vouchers. The business unit coordinator can provide the traveler with a worksheet to ascertain the traveler's profile. The traveler must provide the completed profile request to the business unit.

The business unit coordinator prepares Form 13635, Manual Travel Authorization, provides a copy of the authorization to the invitational traveler, and requests the traveler’s original or electronic signature on the authorization. The invitational traveler must submit an approved Form 13635, Manual Travel Authorization, before travel begins.

A request for an exception to the required commute for per diem must be submitted to the Director, Travel Management, for approval. For lodging and rental car reservations, the invitational traveler will need to provide a personal credit card number to hold the reservations. Invitational travelers who do not provide a credit card number will need to arrange their own lodging and rental car. Invitational travelers should be notified of the per diem rates.

Invitational travelers cannot receive a travel advance.

An approving official may approve invitational travel as provided in Delegation Order 1-30, Authorization and Approval of Official Travel within the United States. The approved authorization must be mailed or efaxed to Travel Operations to process into the Integrated Financial System (IFS). Documentation can also be emailed to *CFO Travel Authorizations and Accounting Codes.

The IRS’s practice is to pay by Electronic Funds Transfer (EFT). The IRS may grant an EFT waiver if no more than one reimbursement is expected to be paid to the same recipient within one-year. Invitational travelers must inform the business unit that they are unable to accept payment by EFT and complete a Request for Waiver of Electronic Funds Transfer (EFT) Payment for Individuals form. A business unit can obtain a copy of the form from the IRS Source, Employee Resources, Travel website: Travel Forms: . The traveler must mail the form to:

The business unit coordinator must verify that the invitational travel has been completed. The traveler must complete and submit a signed paper voucher using, Form 15342, Travel Voucher, and all necessary receipts for claims, to the business unit coordinator.

When the travel is completed the business unit coordinator will:

Create a manual voucher from the authorization for the trip.

Include all authorized expenses on the manual voucher and attached receipts provided by the traveler.

Provide a copy of the manual voucher to the invitational traveler and request the traveler’s original signature.

Obtain the approving official’s signature on the manual voucher.

Invitational travel is reimbursed by submitting an approved Form 15342, Travel Voucher, required receipts and Form SF-1199-A, Direct Deposit Sign-up Form, to Travel Operations. Efax to 855-787-4375, or mail to *CFO Travel Authorizations and Accounting Codes.

Transportation Expenses

Employees may be reimbursed for transportation expenses they incur when conducting official business away from their official assigned duty station or residence.

In accordance with the provisions of this IRM, employees performing local travel may claim transportation expenses for:

POV mileage, employees must apply the 50-mile offset (IRM 1.32.1.7.5.2) and six-day rule (IRM 1.32.1.7.5.3) when applicable.

Employees will not be reimbursed for commuting expenses. Commuting expenses are transportation expenses incurred while traveling from the employee's residence to their official assigned duty station and return. These expenses are personal expenses incurred by the employee and are not reimbursable. Employees are responsible for the commuting cost between their residence and their official assigned duty station.

Government-Owned Vehicle (GOV)

The approving official can only authorize employees to use a GOV for official purposes for travel:

Between places of official business

Between an official assigned duty station and alternate worksite(s) (when public transportation is unavailable, or it is impractical)

See IRM 1.14.7, Motor Vehicle Fleet Management Program, for additional information on the use of a government-owned vehicle.

Treasury Directive (TD P) 74- 01 section 15 Vehicle Parking, states that no government vehicles shall be parked overnight at any public transportation parking facility (i.e. airport, subway, train station), unless the vehicle is occupied or being used as a work area for surveillance. Office building parking facilities are not considered public transportation parking facilities.

Employees must report accidents that occur on official business in a government vehicle to their supervisor and the ERC immediately at 866-743-5748. See IRM 1.14.7.2.9, Motor Vehicle Fleet Management Program for additional information. Employees must also, contact IRS Claims Manager at: [email protected].

The employee completes a Form SF-91, Motor Vehicle Accident Report. Once completed, the employee’s manager must send the original SF-91, including copies of the police report, the Form SF-94 , Statement of Witness, for the witnesses, to the Motor Vehicle Fleet Management Program motor vehicle coordinator or appropriate fleet manager and the local safety officer within 48 hours. The safety officer must forward a copy of each SF 91 to the IRS Claims Manager, Office of Chief Counsel, General Legal Services (CC:GLS:CLP), 1111 Constitution Avenue, NW - Room 6404, Washington, DC 20024.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a GOV on official travel.

Public Transportation

Employees should use public transportation such as bus, streetcar or subway when available and practical.

Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation

Employees should use taxis or other ride-share companies (Uber/Lyft) only when more economical means of transportation are not available or practical. Employees should first consider the use of local public transportation such as bus, streetcar, or subway. Employees may use taxis or other ride-share companies only when advantageous because of the expeditious transaction of official business, when carrying of necessary baggage or official documents or other compelling circumstances.

Taxis or other ride-share companies (Uber/Lyft) may be used when other modes of short-distance transportation are not reasonably available or if safety is a concern (example, a late-night return). Employees are entitled to be reimbursed the standard tipping amount for taxis up to 20% of the fare amount and the tip must be included in the total fare amount claimed on the travel voucher.

Courtesy shuttle transportation should be used whenever possible.

The use of bus, subway, or streetcar is an allowable expense for local travel and may be claimed to and from a temporary duty location. Reimbursement for official travel by commercial means may be authorized/approved for local public transportation when local transit fare medium such as tokens, tickets, or cash fares are not furnished by the IRS.

Employees may be reimbursed for ride-sharing companies like Uber and Lyft for travel on official business when the approving official determines it is advantageous to the government. Employees are not authorized the use of luxury or executive type vehicle services offered by Uber or Lyft (e.g., Uber Black, Uber Premier, Lyft Lux, etc.).

If no government-owned vehicle is available, and the approving official has determined that travel must be performed by automobile, then a rental car can be authorized for official government travel only. When traveling within a large metropolitan area, employees should consider using public transportation before requesting approval for using a rental car.

Employees may use a rental vehicle when the approving official has determined that the use of a rental vehicle is in the best interest of the government, such as:

There is no government-owned vehicle available.

There is no readily available public transportation at the travel destination, such as subway, bus, taxi or hotel courtesy shuttle.

Additional room is required to accommodate multiple employees authorized to travel together in the same rental vehicle.

When necessary for safety reasons, such as during severe weather or having to travel on rough or difficult terrain.

When required because of the IRS mission.

The cost of other than a compact car is less than or equal to the cost of the least expensive compact car.

The employee must carry a large amount of government material incident to official business, and a compact rental vehicle does not contain sufficient space.

Employees who are authorized to use a rental car for local travel must use the least expensive compact car available unless an exception is approved, subject to the same standards as those outlined in FTR 301-10.450. The approving official should approve these exceptions on a limited basis and must indicate on the travel authorization the reason for the exception. Employees are to reserve the most cost-effective rental cars at the government’s expense. In general, compact size rental cars are considered most advantageous to the government. However, the approving official is ultimately responsible for determining and authorizing the appropriate size rental car necessary for the performance of official business under the circumstances.

When use of other than a compact car is necessary to accommodate a medical disability or other special need, the approving official may authorize the use of other than a compact car. Certification statements must include at a minimum:

A disability must be certified annually in a written statement by a competent medical authority. However, if the disability is a lifelong condition, a one-time certification statement is required;

A written statement by a competent medical authority stating that special accommodation is necessary;

An approximate duration of the special accommodation;

A special need must be certified annually in writing according to IRS’s procedures. However, if the special need is a lifelong condition, a one-time certification statement is required; and

If employees are authorized under FTR §301-13.3(a) to have an attendant accompany them, the approving official may authorize the use of other than a compact car if deemed necessary.

Employees may request approval from the approving official for vehicle upgrades for using a non-compact rental car in the following circumstances:

When two or more government employees will be sharing a vehicle.

When the traveler must transport a large amount of government equipment.

When the traveler has a documented medical condition requiring a larger vehicle.

When a traveler’s physical size warrants a size increase.

When authorized to use a rental vehicle, an employee must use a vendor that participates in the Defense Travel Management Office (DTMO) U.S. Government Rental Car Program, unless the travel is outside the continental U.S. (OCONUS) and there is no agreement in place for the alternative worksite location. Reservations must be made through ETS or through the TMC.

Employees who are authorized to use a rental car will be reimbursed the cost of the rental car, taxes, tolls, parking, fuel and oil changes. Employees are responsible for any additional costs incurred as the result of an unauthorized use of a rental car.

Use of high performance, convertibles or other luxury vehicles is never allowed.

Employees are not reimbursed for purchasing pre-paid refueling options for a rental car. Therefore, employees should refuel prior to returning the rental car to the drop-off location. However, if it is not possible to refuel prior to returning the vehicle because of safety issues or the location of the closest fueling station in the area, employees will be reimbursed for rental car company refueling charges.

Employees will not be reimbursed for fees associated with rental car loyalty points for the transfer of points charged by car companies.

If employees rent a car with a Global Positioning System (GPS) that is permanently attached to the vehicle and the charge for the GPS is included in the daily rate rental car fee, they will be reimbursed the cost of the GPS. GPS devices that are removable or GPS rental are not considered to be standard equipment, but an accessory, and the employee would be liable for any costs if the device is lost or stolen.

If the GPS expense is not included in the daily rental cost but billed as a separate expense on the invoice, it is not reimbursable.

Employees who travel within CONUS should not purchase collision damage waiver, theft insurance, or personal accident insurance since the government rental car agreement includes full liability, vehicle loss and damage insurance coverage for the traveler and the government.

According to the United States Government Rental Car Agreement Number 4 , an employee will be reimbursed for collision damage waiver or theft insurance when they travel OCONUS when such insurance is necessary due to rental or rental leasing agency requirements, a foreign statute, or because of legal procedures which could cause extreme difficulty for an employee if involved in an accident.

Cars rented by government employees under the United States Government Rental Car Agreement Number 4, must be used only for authorized government purposes and should not be used to transport family and friends. Transporting family or friends raises claims, tort liability and employment law issues should an accident occur injuring the passengers.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a rental car on official travel.

If employees are involved in a rental car accident, they must contact the IRS claims manager at: [email protected]. Employees must report accidents that occur on official business to their supervisor and the ERC immediately. See IRM 1.14.7.2.9, Motor Vehicle Fleet Management Program for additional information.

Privately Owned Vehicle (POV)

Employees may use a POV for alternative worksite travel when authorized by an approving official.

The approving official cannot prohibit employees from using a POV on official travel. However, if an employee elects to use a POV instead of the mode of transportation that the approving official authorizes, the approving official will:

Limit reimbursement to the constructive cost of the authorized method of transportation, which is the sum of the reasonable transportation expenses the employee would have incurred when traveling by the authorized method of transportation versus POV mileage.

In addition to the allowance for mileage, employees are reimbursed for the actual cost of parking fees, ferry fees, bridge tolls, road tolls and tunnel fees. An employee may not be reimbursed for car repairs, depreciation, grease, oil, antifreeze, towing fees and similar expenses, fuel, insurance, and state and federal taxes. Other non-reimbursable costs include parking violations, moving violations, locksmith charges and charges for flat tires.

If another employee travels as a passenger with the employee on the same trip in the same POV, the passenger cannot claim mileage. No deduction will be made from the mileage allowance if the passenger contributes to defraying the expenses.

Employees will not receive reimbursement for parking at the permanently assigned office when it is incurred in connection with direct travel between their residence and official assigned duty station.

Employees must report accidents that occur on official business in a POV to their supervisor and the Employee Resource Center (ERC) immediately. See IRM 1.14.7.2.9, Accident Response and Reporting for additional information. Employees must also contact the IRS Claims Manager at: [email protected].

Mileage Reimbursement

Employees who use their POV near their official station to conduct official business will be reimbursed on a mileage basis, not to exceed the applicable mileage rates specified in the FTR. Employees should compute mileage reimbursement by multiplying the distance traveled by the applicable mileage rate. The mileage rates are available on the GSA website. Select - Privately Owned Vehicle (POV), Mileage Reimbursement Rates. If traveling by POV, distance is determined by:

Actual miles driven from odometer readings

An electronic highway mileage guide such as MapQuest or Google maps

Employees who frequently travel between their official assigned duty station and another work location by POV will be reimbursed the mileage rate for the distance between the two locations. They will also be reimbursed for any parking costs incurred at the alternate work location.

Employees who work at an alternate work site outside of the commuting area of their official assigned duty station because of a building closure will be reimbursed for mileage that exceeds their normal commuting costs. Normal commuting costs are expenses that an employee would incur while commuting from their residence to the closed official assigned duty station and returning to their residence.

If an employee reports to his/her official assigned duty station before visiting one or more locations on official business and then returns to their official assigned duty station before going home, the employee may be reimbursed for all mileage except the mileage in either direction between their residence and official assigned duty station.

Employees cannot be reimbursed any mileage incurred solely for personal reasons.

50-mile Offset Rule

If an employee’s residence is 50 miles or more from their officially assigned duty station, they must apply the 50-mile offset rule when traveling in the direction or vicinity of their official assigned duty station to one or more alternate work locations. Reimbursement is not allowed for travel from the employee’s residence directly to the official assigned duty station or from the official assigned duty station directly to the employee’s residence.

When the employee’s first or last alternate work location is en route, in the general direction or vicinity of the official assigned duty station, the mileage entitlement must be reduced by the number of miles greater than 50 that the residence is from the official assigned duty station. Examples:

An employee lives 48 miles from the official assigned duty station, travels directly from the residence to an alternate work location, visits the official assigned duty station during the day and travels directly home from another alternate work location. No mileage offset is applicable as employee residence is less than 50 miles from official assigned duty station.

An employee lives 55 miles from the official assigned duty station travels directly from the residence to an alternate work location (30 miles from residence) which is en route or in the general vicinity of the official assigned duty station, visits official assigned duty station during the day and travels directly to the residence from another alternate work location (25 miles from residence). A mileage offset of 10 miles is applicable, five miles each way (55-50=5) for an allowable reimbursement of 45 miles (55-10=45) plus any applicable mileage incurred for travel from official assigned duty station to alternate work locations or alternate work location to official assigned duty station.

An employee lives 80 miles from the official assigned duty station travels directly from the residence to an alternate work location (which is en route or in the vicinity of the official assigned duty station) 62 miles from residence and returns to residence. The 50-mile offset must be applied. The offset is 60 miles, 30 miles each way (80-50=30). The employee traveled 124 miles round-trip from the residence to the alternate work location and return to residence. Mileage reimbursement would be 64 miles (124-60=64).

If travel is in the opposite direction, not in the general vicinity or direction, of the official assigned duty station, the employee is entitled to full mileage reimbursement. No offset applies.

Six Day Rule

Employees performing official local travel for an extended period to the same alternate work location will be reimbursed as follows:

The amount of the reimbursement depends how many consecutive days the employees reports to the alternate work location requiring official travel. If the number is five days or less, they will receive the full mileage rate reimbursed subject to the 50-mile offset rule, if applicable. (See IRM 1.32.1.7.5.2)

If the number of consecutive days (not including weekends or holidays) at the alternate work location requiring official travel exceeds five days, they will receive a reimbursement at a reduced mileage rate for the portion exceeding five days. The reimbursement will be the lesser of:

Mileage from their residence to the alternate work location;

Mileage from the official duty station to the alternate duty location; or

If employees choose to drive their POV when they could normally use public transportation, they will receive reimbursement for the first five consecutive workdays at the current mileage rate, limited to the total cost of public transportation (calculate the cost of public transportation from the residence to the alternate duty location versus the cost of POV mileage, whichever is less).

Consecutive days continue until there is a break in travel to the alternate work location of more than one week.

Approving officials may waive the limitation in IRM 1.32.1.7.5.3 (1)(b)(3) when, in their judgement, the circumstances of the extended alternate work location assignment warrant such action. Approving officials must include economic factors such as the financial impact of the budget and the cost of public transportation when considering waiving this limitation. When waiving the limitation, approving officials must note on the travel voucher “six-day rule waived” along with an appropriate explanation. This only waives the limitation in 1.32.1.7.5.3 (1)(b)(3) above, it does not limit the reimbursement requirement of IRM 1.32.1.7.5.3(1)(b)(1) and (2).

Parking Fees and Rented Parking Space

If employees rent a parking space on a regular basis at their official assigned duty station and use the parking space to conduct official business travel away from their official assigned duty station at a weekly or monthly rate, reimbursement will be made on a pro rata basis on the actual number of days the parking space is used for official business travel as illustrated by the following examples:

Employee rents a weekly parking space for parking a POV Monday through Friday, at or near the official assigned duty station. One-fifth (1/5) of the weekly rate will be allowed for each day that the employee uses a POV for official business travel.

Employee rents a monthly parking space at or near the office with the space available to the employee as provided by the rental agreement for 21 days of the month. The employee uses the space for parking on official business travel seven days during the month. The employee will be reimbursed for one-third (seven divided by 21 days) of the monthly cost. An employee who rents a monthly a parking space and who receives a certificate from the parking facility that the space is available only Monday through Friday shall be entitled to compute pro rata reimbursement based on the number of workdays in the month.

Employees will not receive reimbursement for parking at their official station when the parking expense is incurred in connection with their normal commute.

Employees must provide a receipt for any parking expenses in excess of $25.

Limousine and Executive Car Service

The IRS will not reimburse an employee for using limousine and/or executive car services. An executive car or limousine service generally involves the use of a luxury vehicle with a chauffeur who picks up and drops off a traveler. This restriction does not include paid shuttle services or vans.

An employee can generally recognize these types of services because they are used in the company name or advertisement. This restriction also applies to premium services offered through Uber Black, Lyft Premier and other luxury sedan services.

Per Diem Expenses for Local Travel

Generally employees are not eligible for per diem for local travel as employees are only eligible for per diem when they:

Perform official travel away from their official station;

Incur per diem expenses while performing official travel; and

Are in a travel status for more than 12 hours.

The required commute for payment of per diem is that the alternative worksite location must be more than 50 miles from both the employee’s official duty station and residence, measured by odometer or other readings on the most commonly used route. Any point beyond both these distances is outside the commuting area. This 50-mile rule does not necessarily mean, however, that they are "away from home" for tax purposes, and the per diem will be taxable income. See IRM 1.32.1.11, Taxable Travel Reimbursement.

The following circumstances may justify an exception to IRM 1.32.1.8 (1) & (2) when alternative worksite travel performed is less than 50 miles but at least 30 miles from both the official duty station and residence:

Severe conditions (for example, weather or excess travel delays) exist that may endanger the health and safety of an employee.

The employee is attending training or a conference.

Approval to receive per diem in the local commuting area is required and must be submitted to the Travel Management Director, for approval at: [email protected], on Form 15299, Travel Approval Request. The approved request only provides authorization to claim the per diem and does not remove the tax liability for the traveler.

Employees must be in travel status for more than 12 hours to be eligible for per diem. If they travel for more than 12 hours, but less than 24 hours, they may receive 3/4 per diem for that day. This 12-hour rule does not necessarily mean that they are away from home for tax purposes and the per diem for that day will be taxable income. See IRM 1.32.1.11, Taxable Travel Reimbursement.

Miscellaneous Expenses

The IRS may reimburse employees for emergency and non-emergency personal telephone calls while away from the usual place of work, whether or not the calls are within the local area, if approved by the approving official. Employees must furnish a statement of telephone charges, including date, place called, and amount, for all long distance calls for which they request reimbursement. Employees are required to provide receipts, regardless of amount.

The following miscellaneous and emergency expenses may be claimed when employee provides a detailed explanation and a receipt is required regardless of the dollar amount:

Cash conversation expenses.

Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access) should be claimed under correct expense type. GOVCC should be used and receipt is required regardless of dollar amount.

Travelers check fees

Telephone/Telegraph expenses (if directly related to training travel or an emergency)

Personal protective equipment (PPE), not to exceed $20 and/or COVID-19 testing when required for official travel during a period of restricted travel due to a pandemic or other national health crisis. Employees may only claim if PPE is not provided by POD, does not already have readily available and if testing is not covered by health insurance. PPE is limited to a plain cloth face covering (non-medical grade), hand sanitizer and, if available, disinfecting wipes.

Other expenses approved by CFO with instructions to claim as an emergency expense.

Public Transportation Subsidy Program (PTSP)

The purpose of the public transportation subsidy benefit is not to pay for local travel. The PTSP benefit supports employees using public transportation for their commute to and from their residence and the workplace. Employees can use an unlimited transit pass, which is a ticket that allows an IRS employee to take unlimited trips within a fixed period of time. Employees cannot use their unlimited PTSP transit subsidy benefit and file a local voucher. Employees can find more information about PTSP on the IRS Source, Employee Resources, Benefits website.

If the employee's building has closed and the employee receives PTSP, they should use the subsidy to cover their transportation costs to the alternate work site. Employees should increase their PTSP to cover any additional costs of commuting to the alternate work location.

Taxable Travel Reimbursement

Taxable travel reimbursements for local travel include:

Daily travel between employee’s residence and a non-temporary work location (other than the officially assigned duty station).

Subsistence for less than 24 hours without a night’s lodging.

Overdue travel advances (See IRM 1.32.1.1.3.2, Employees).

Per diem expenses (lodging and/or M&IE) incurred within the commuting area.

A Form W-2 will be issued for all taxable travel reimbursements.

Reimbursement for travel between a residence and an official station for lodging, and meals provided to an employee for temporary travel within a commuting area is normally taxable travel reimbursement because the travel is not overnight and not away from home. Reimbursement for travel between a residence and a temporary work location generally is not taxable, unless the travel is long-term taxable travel, as described in IRM 1.32.1.12, Local Long-Term Taxable Travel. Reimbursement for travel between two work locations is not taxable .

Reimbursements for travel between an employee's residence and a non-temporary work location are taxable, even if the residence is the employee's telework location. The tax rules provide that transportation expense reimbursements for trips, between an office in the home and a non-temporary work location are taxable if the home office does not meet the requirements of Section 280A(c)(1)(A) of the Internal Revenue Code (IRC). The "office in the home" must be used regularly and exclusively as the employee's principal place of business for the employer's convenience. The IRS, as the employer, has determined that each employee's post of duty (POD) is the assigned IRS office of the employee and that a telework location is for the convenience of the employee rather than for the employer; therefore, the requirements of Section 280A(c)(1)(A) are not met. Reimbursements for travel between a non-temporary work location and a telework location in an employee's residence will be taxable.

If an employee always leaves from his/her official station to go to the non-temporary work location and returns to his/her official station before returning to his/her residence, the reimbursement is not taxable. The travel reimbursement is only taxable if the employee travels to/from his/her residence to the work site. See IRM 1.32.1.12, Local Long-Term Taxable Travel.

Local Long-Term Taxable Travel

The work location is the building or street address where the employee will be performing his/her official duties. Travel to the same work location is considered travel to one location, even if the purpose of the travel changes or the type of work performed changes.

The authority that requires IRS to tax local long-term travel (LTTT) is Revenue Ruling 99-7.

The rules for long-term travel within the commuting area are:

One-Year Rule: If local travel between a residence and a regular work location (other than the employee’s permanent work location) is realistically expected to last for more than one year, it will be considered long-term local travel, not temporary. The realistic expectation is based on the information known to the employee and manager. The travel becomes taxable at the point it expected to exceed one-year. To determine an employee's length of travel expectation (one-year rule), the first date of travel to a particular work location is the beginning date or "start the clock" (i.e., the determination would be whether travel is expected to end within one year from that date). Physical presence at the work location is the determinative factor and not the date assigned to a project or the first time charged to a project.

35-Workday Rule Exception to the One-Year Rule: For purposes of travel within the commuting area, if the travel is realistically expected to last for more than one year, or if there is no realistic expectation that the travel will last for one year or less, the travel is not long-term if the employee expects to travel to the location on 35 or fewer days in the calendar year. For purposes of this exception, the employee must take into account all travel to the location, even if the travel is for a different purpose and even if the travel is for less than a full day. Daily transportation costs, such as workdays (or partial workdays), are counted in applying the 35 workdays and seven months break in service. The 35 workdays may be continuous or may be spread throughout the entire calendar year.

Seven-Month Rule Exception to the One-Year Rule: In determining whether travel within the commuting area is long-term, an employee may disregard prior travel to a location if the employee has not traveled to that location for a period of seven or more continuous months. For purposes of this exception, the employee must take into account all travel to the location, even if the travel is for a different purpose.

Employees who are in LTTT status are subject to social security taxes (where applicable) and medicare taxes under the Federal Insurance Contribution Act (FICA), as well as federal, state and local income tax liabilities, related to their LTTT reimbursements. The appropriate amounts for their additional tax liabilities will be withheld from their travel reimbursements. Because the Travel and Transportation Reform Act of 1998 authorizes federal agencies to reimburse employees for federal, state and local income taxes incurred as a result of LTTT, the employees will be reimbursed substantially for all additional income taxes.

The IRS payment system has been configured in accordance with state withholding regulations based upon information received from all states. If the employee’s state does not have a withholding requirement and the long-term taxable travel voucher reflects a state withholding, the employee should complete a ticket via ERC immediately to have the travel voucher corrected for the withholding.

Taxes under FICA are computed as a percentage of wages for employment. FICA taxes consist of social security taxes (where applicable) and medicare taxes (including additional medicare tax).

The federal income tax is withheld and will be placed back into the employee’s voucher, potentially reducing the refund the employee normally receives. At the time each voucher is paid, the withholding tax allowance (WTA) will be calculated and paid to the employee to replace only the federal tax withholdings on the reimbursement. The WTA reimburses the employee for the federal tax withholdings on the taxable travel reimbursements.

Federal employees who have performed continuous federal service since December 31,1983, and who are covered under the Civil Service Retirement System (CSRS), are generally exempt from the social security portion of FICA taxes. However, such employees are subject to the medicare portion of FICA taxes. Federal employees who were hired since December 31,1983, or who have not performed continuous federal service since December 31,1983, are covered under the Federal Employees Retirement System (FERS), and are subject to both the social security and Medicare portions of FICA taxes. Applicable FICA taxes are withheld with respect to LTTT reimbursements because LTTT is a nondeductible employee expense and the payments generally constitute wages subject to FICA taxes.

The social security FICA taxes apply only to wages that do not exceed a maximum wage base that is adjusted annually. If social security taxes are withheld from an employee's wages that exceed the maximum wage base for a year, the employee has two options:

Claim the excess FICA withholding electronically when filing their income tax return (most recommended option); or

claim the excess FICA withholding manually through Travel Operations using the FICA memorandum request, OV Form. To request the OV Form or for FICA coordinator assistance, email [email protected].

Payments are not made to Thrift Savings Plan (TSP) even though LTTT is considered additional wages. The Office of Personnel Management's pay and leave administration function states that 5 CFR 531.202 is the regulatory source for the definition of basic pay. Taxable travel related payments are not considered basic pay for calculating of TSP.

If an employee incurs LTTT for monthly parking expenses at a work location, the parking expenses may be considered non-taxable under the qualified parking exclusion. Additional information on qualified parking exclusion is available in Publication 15- B, Employer’s Tax Guide to Fringe Benefits .

Filing Authorization for Long-Term Taxable Travel Form

Managers who know, or can reasonably expect, that their employees will receive LTTT assignments, must ensure that it is authorized on Form 12654, Authorization for Long-Term Taxable Travel. Managers must issue a Form 12654 each calendar year to each affected employee when it is determined that the employee will receive LTTT assignments. Both the authorizing official and the employee must sign the form. Employees in LTTT situations must attach a copy of Form 12654, Authorization for Long-Term Taxable Travel, to each LTTT voucher. Employees on LTTT must complete their vouchers using ETS and should submit them promptly at the end of each month or every 30 days if on a continuous travel assignment.

A Form 12654, Authorization for Long-Term Taxable Travel, must be completed for each work location.

Employees on LTTT must use Purpose Code "L" for LTTT expenses associated with temporary duty travel and Purpose Code "W" for LTTT expenses associated with training travel.

If an employee is on LTTT but does not have a LTTT travel authorization or proper withholding on their vouchers, the manager and employee should complete and sign the travel authorization as soon as possible to correct potential misclassification of vouchers. All vouchers with expenses that should have been charged under purpose code "L" or "W" for long-term taxable travel expenses will require manual correction by Travel Operations. If employee do not classify their vouchers properly, they should submit a statement to Travel Operations and give an accounting of the long-term taxable travel transaction. They will complete the process by adding the withholding tax allowance, deducting the appropriate tax withholdings, paying the taxing authorities, and disbursing the net payment to the employee or establishing billing documents, if appropriate. If an employee does not classify their long-term taxable travel accurately, it violates established tax reporting requirements.

A copy of Form 12654, Authorization for Long-Term Taxable Travel, must be retained along with other required supporting documentation for long-term travel vouchers. The Form 12654, Authorization for Long-Term Taxable Travel, should be faxed or scanned into ETS each time a voucher is filed. Also, if the employee submits a manual voucher using Form 15342, the Form 12654, should be submitted to Travel Operations each time a manual voucher is filed.

Extended Temporary Duty Travel Tax Reimbursement Allowance

The Extended TDY Tax Reimbursement Allowance (ETTRA) reimburses employees for their federal, state and local income tax liability incurred as the result of being reimbursed for tax expenses while on LTTT. The ETTRA does not reimburse employees for Medicare or FlCA taxes.

The ETTRA is paid in two parts:

A Withholding Tax Allowance (WTA) that is calculated and paid when the initial voucher is paid.

A final ETTRA paid after the end of the calendar year during which the employee was reimbursed for LTTT expenses.

The IRS will pay an ETTRA to employees incurring additional income tax liability resulting from long-term travel reimbursements. A final ETTRA payment is made to the employee in the year following when the travel reimbursements are made. The final ETTRA will adjust for any federal tax liability not considered when the WTA was paid in the previous year and the final ETTRA will also reimburse the employee for the state and local income tax liability incurred on the long-term taxable travel expense reimbursements.

Employees are required to file an ETTRA claim if they received taxable reimbursements associated with long-term taxable travel during the previous year and received a WTA. Employees will receive a notice from BFC, Travel Operations, when it is time to file their ETTRA claim. If they fail to file, it will be assumed that the ETTRA amount is zero. Consequently, employees would have to repay the amount of the WTA previously paid to them for the related reimbursements. Employees may request an extension of the filing date; however, for BFC, Travel Operations, to consider the request, employees must show just cause, such as approval of an extension to file their current year federal tax return.

Arranging for Travel Services, Fees, Paying Travel Expenses and Claiming Reimbursements

This section provides IRS guidance and instructions for:

Arranging for transportation

Paying fees

Paying travel expenses using the government travel card

Claiming reimbursements

Arranging for Transportation

A rental car is considered advantageous to the government, when employees do not have a POV, where public or courtesy transportation is not available or when a government vehicle is not available for performing official business. Employees may use a government contract rental car when authorized.

Employees seeking a rental car must use ETS or the TMC to book it.

The ETS charges two fees, a CGE reservation fee and a CGE voucher fee, when booking official travel reservations. The CGE reservation fee includes fees for reservations made within ETS or directly with the TMC.

The CGE reservation fee automatically populates on an ETS travel authorization when employees complete their ETS authorization.

The ETS will automatically remove the CGE reservation fee when all reservations are removed from an adjusted or amended authorization that has not been stamped ticketed. If the ticket has been issued and the trip has been cancelled, the employee will need to file a voucher for the CGE fee.

The online CGE reservation fee will change to an agent-assist CGE transaction fee when agent intervention or assistance is needed, for example, when a credit card declines, authorizations are not approved timely or an employee, responds "Yes" to an email regarding unapproved authorization.

The CGE voucher fee is charged when using ETS to process a voucher. This fee is paid directly to ETS. The fee auto-populates in the authorization and is charged when the voucher is approved. The fee amount varies based on the type of travel, either local or city-to-city, and cannot be edited.

The CGE voucher fee appears automatically on each travel voucher and is paid by the IRS after each travel voucher is processed. Employees should not claim CGE fees as reimbursable expenses on their travel vouchers.

Paying Travel Expenses Using the Government Travel Card

Employees should use the government travel card for authorized expenses to the maximum extent possible. Employees must use the government travel card to pay for transportation, lodging and rental cars including rental car fuel/oil.

Employees may also use the travel card to purchase fuel one day before travel and one day after travel when using their POV.

There are two types of travel cards. For additional information on the government travel card, see IRM 1.32.4, Government Travel Card Program.

Standard government travel card - includes a maximum monthly card limit of $5,000, a merchant category code template for official travel expenses and ATM access.

Restricted government travel card - includes the same benefits as the standard travel card; however, ATM access is not granted.

New employees are exempt from the requirement to pay travel expenses using a government travel card until they obtain one. New employees who are expected to travel must apply for a travel card within 60 days after they report for duty.

Employees can withdraw cash from an ATM beginning three days before the official travel date of departure through the last day of official travel, to cover anticipated out-of-pocket incidental travel expenses, such as ground transportation, rental car fuel/oil, tolls, parking and other expenses that generally cannot be purchased with the government travel card.

Employees should use the government travel card to pay for the following expenses:

Rental car, including rental car fuel/oil (government travel card MUST be used)

Emergency purchases, receipt required regardless of dollar amount

Taxi and shuttle services

Employees may not use the government travel card for any personal expenses or these unauthorized uses:

Alcohol and alcoholic beverages

Restaurants at the official station

Office supplies (ink cartridges, paper, toners)

Gifts or souvenirs

Personal items and services

Long distance calls (except for calls billed to the hotel room)

Fuel for a government-owned car (use the fleet purchase card)

Conference fees

Expenses associated with obtaining meeting space

The IRS exempts the following groups of travelers from the mandatory use of the government travel card:

Employees who have a pending application for the government travel card.

Employees for whom the issuance of a government travel card would adversely affect the mission of the IRS or put the employee at risk.

Employees who are not eligible to receive a government travel card.

Invitational travelers.

Employees with suspended or cancelled government travel cards.

Employees seeking an exemption from using the government travel card must prepare a memorandum requesting an exemption and submit it by email for approval to the appropriate office:

The Director, Credit Card Services, has authority to grant exemptions for financial hardship and religious reasons.

The Manager, International Meetings, Travel and Visitors’ Programs, in LB&I has authority to grant exemptions for overseas travel on a case-by-case basis.

The Director, Travel Management, has the authority for all other reasons.

Management may take disciplinary action when a government travel card has been used inappropriately. Disciplinary actions range from oral and written reprimands, to suspension without pay, or removal. Managers should contact Labor/Employee Relations and Negotiations for advice and assistance regarding disciplinary action.

Claiming Reimbursement

Employees must submit a voucher within five workdays after completing travel or every 30 days for continuous local travel. If you are an infrequent local traveler with minimal expenses that do not require immediate reimbursement, you may file a voucher on a quarterly basis.

Employees must sign their voucher within five days of the trip end date. If they don’t sign the voucher within 30 days of the trip end date, ETS will de-obligate the money used to fund the trip and the authorization will be canceled. The system will send email notifications to the employee 5, 25 and 30 days before de-obligating the authorization. Once it’s canceled, employees cannot modify the authorization and if they have expenses associated with the canceled authorization they are required to complete a new authorization.

If employees travel on behalf of the IRS, they must account for their expenses in the travel voucher process. They must submit their travel voucher electronically using ETS, or manually, if the travel authorization was manually submitted.

The approving official should approve or return the voucher for correction within seven calendar days to ensure payment within 30 calendar days after submission by the employee.

If employees file through ETS, the reimbursement will occur through a split disbursement process. If they file a manual Form 15342, Travel Voucher, they will receive reimbursement for all claimed expenses by EFT; and the employee is responsible for paying the travel credit card company for expenses paid for with the travel credit card.

Employees are required to use split disbursement. Split disbursement is the ETS default payment method. All travelers have the option to change the method and amount of payment (i.e., meals and incidental expenses not charged on the travel card). However, if the method or amount of payment is changed, employees will be required to explain during the ETS pre-audit process why the default split disbursement payment method was not used.

Split disbursement permits direct payment to the government travel card via EFT and the employee. Payment for charges incurred on the travel card are disbursed to the bank and any residual amount to the employee for expenses not charged to the government travel card. All rental cars and non-mileage expenses charged on the government travel card will be credited to the government travel card account after the approved voucher is processed and the payment will go directly to the government travel card issuer. Employees will receive a bill reflecting the charges and the payments processed from ETS. The government travel card issuer will bill the employee for the balance of any unpaid amounts.

If employees have travel expenses that should be charged to a different line of accounting (LOA), the office directing the travel is responsible for providing instructions to the traveler containing the correct LOA to use when filing travel vouchers.

An employee’s government travel card statements cannot be scanned or faxed as supporting documentation nor as a receipt for rental car expenses. The government travel card statement does not itemize the detailed travel expenses for reimbursement.

Employees must provide receipts and supporting documentation when they file their travel voucher for:

Approval for actual expenses

Bus fare (en route to and from the alternative worksite location)

Rail fare (en route to and from the alternative worksite location)

Rental car expenses including fuel/oil regardless of dollar amount

Telephone calls

Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access)

Parking receipts in excess of $25

Individual expenses over $75

Reporting instructions for training classes

Employees should do the following with their travel receipts:

When using ETS, employees must scan or fax all receipts required for expenses detailed in IRM 1.32.1.15.4 (10), Claiming Reimbursements, into ETS and all applicable supporting documentation. The approving official must review the receipts in ETS before approving and signing the travel voucher. The ETS retains copies of the receipts for six years, in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, so they are available for subsequent audits. Employees may want to keep their original receipts for their records for six years.

When filing a manual voucher, employees must attach original receipts and all applicable supporting documents to their manual travel voucher for the approving official to review before signing the voucher. The approving official must retain the attached receipts for six years in compliance with GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting.

When filing a manual travel voucher, employees must provide receipts or explain in writing why they are unable to provide the necessary receipts. The explanation must be acceptable to the approving official. The approving official will return any voucher submitted without a justification statement. Inconvenience is not an acceptable explanation for failure to provide receipts.

Employees may claim reimbursement for non-travel costs for the following expenses on their travel voucher when other travel related expenses are being claimed, when not directly related to the performance of travel, but incurred during travel:

Investigative expenses (for additional information see IRM 9.11.1.3, Incidental Investigative Expenditures)

Administrative summons expenses

Right to Financial Privacy Act fees

Other non-travel expenses incurred during official travel such as office supplies must be claimed on Form 1034, Public Voucher for Purchases and Services Other Than Personal, and submitted to Travel Operations for processing with the receipt(s).

Employees cannot submit claims for confidential expenses on travel vouchers.

Training and conference fees must be paid through the procurement process. Employees cannot claim a training or conference fee on a travel voucher. Employees should contact their business unit finance organization for more information.

Employees must electronically sign the voucher in ETS and if filing a manual voucher, they must prepare their claim on Form 15342, Travel Voucher, and sign the voucher in ink. Any changes to a manual travel voucher must be initialed.

The approving official must authorize and approve travel vouchers per Delegation Order 1-30, Authorization and Approval of Official Travel within the United States.

The traveler and approving official are responsible for the validity of the voucher and must ensure all travel expenses are prudent, accurate and necessary.

The approving officials must do the following if they disallow an expense claim on a travel voucher:

Provide the reason for the disallowance in ETS and return the document to the traveler.

Issue a Notice of Disallowance and authorize payment of the amount of the travel claim that is not in dispute.

Employees who challenge a disallowed claim must submit a request for reconsideration of the disallowed amount by sending the voucher back to the approving official with a full explanation of the circumstances and the reasons for reconsidering the amount of reimbursement. If the approving official denies the request for reconsideration, employees may submit a request for reconsideration of the disallowance to the Travel Management mailbox *CFO-FM-Travel Policy & Review @irs.gov and must include:

A full explanation of the circumstances and the reasons the requested reimbursement was disallowed.

A full itemization for all disallowed items reclaimed.

Receipts for the disallowed items that require receipt.

A copy of the Notice of Disallowance.

The proper authority for the claim if challenging the IRS application of the law or statute.

If an employee request for reconsideration to a disallowed claim is approved by the CFO, Financial Management, Travel Management office, and if the employee submitted a voucher using ETS, they must process a supplemental voucher in ETS using the Amend link. If a manual voucher was submitted, employees need to:

Prepare a new Form 15342, Travel Voucher, to claim the amount disallowed on the original voucher.

Write Supplemental Voucher at the top of the new voucher.

Sign and date the supplemental voucher.

Attach a copy of the approval notice.

Have the approving official sign and date the voucher.

Attached any required receipt (s)

Mail the supplemental voucher to: Internal Revenue Service ATTN: Travel Operations P.O. Box 9002 Beckley, WV 25802

Email to *CFO Travel Vouchers, or efax to 855-787-4375.

If an employee’s challenge of a disallowed claim request for reconsideration is denied by the Travel Management, the employee may submit the request reconsideration as follows:

Bargaining unit employees should contact their Union representative.

Non-bargaining unit employees whose claims are denied, may file a claim with the GSA Civilian Board of Contract Appeals (CBCA). (The burden is on the claimant to establish the timeliness of the claim and the liability of the claim based on the information submitted by the claimant and the IRS).

Employees will receive their reimbursement three to five workdays after the travel voucher is approved in ETS.

If a travel expense is omitted from a travel voucher inadvertently, employees may file a supplemental voucher to claim the expense. Employees must have receipts for amounts claimed over $75 on a supplemental voucher, just as required for an original voucher.

Employees who need to correct errors on an already paid voucher should do the following:

Omitted expense - file a supplemental voucher to add the omitted expense and sign the voucher. The voucher will be processed, and the added expense will be reimbursed.

Overpayments on the voucher - complete the Debt Collection Repayment Memo, make a check or money order payable to the IRS and submit the overpaid amount to at the following address: Internal Revenue Service ATTN: Debt Collection Unit P.O. Box 9002 Beckley, WV 25802-9002

Employees must provide the following information on their travel voucher:

Dates of arrival to and departure from the local travel location.

Expenses for local transportation fares, mileage and parking meter fees. These amounts may be aggregated; however, any individual expenses over $75 must be listed separately.

Accounting for personal time taken during the local travel.

Accounting label information.

Death of Employee While in Travel Status

This section provides the guidance and instructions supplementing FTR Chapter 303, Part 303-70, Agency Requirements for Payment of Expenses Connected with the Death of Certain Employees

Upon the death of the employee, the approving official needs to identify the travel expenses and prepare a manual authorization and travel voucher to claim the travel expenses on behalf of the employee. The approving official annotates "Employee Deceased" on the employee signature line, signs the voucher and forwards for payment to at the following address: Internal Revenue Service ATTN: Travel Management Section P.O. Box 9002 Beckley, WV 25802-9002 Efax 855-787-4375, email *CFO Travel Vouchers Receipts must be obtained, where applicable and appropriate and the travel agency contacted for a refund if a round trip flight was involved.

Travel Forms

Form 15342, Travel Voucher

Form 13635, Manual Travel Authorization

Form 8445, Income Tax Allowance Certification

Form 12654, Authorization for Long-Term Taxable Travel

Delegation Orders (DO)

This section provides delegation orders for travel:

More Internal Revenue Manual

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Travel guide: Step 4

Get reimbursed

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Book travel completed

Travel completed

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Step 4 of 4 Get reimbursed

Brief overview of vouchers.

You may be reimbursed for your expenses from official travel, or any other approved expense paid for via personal funds (such as reimbursement for local travel , or professional liability insurance for supervisors) by creating a voucher in Concur .

You can get started by navigating to the Vouchers tab on top and selecting New Voucher . If you do not yet have access to Concur, you can request it by following these steps .

BEFORE YOU BEGIN: did your dates of travel change such that they are in any way outside of the original dates of your trip? If yes, STOP, and create an amended authorization for the new dates.

• Any travel that involves a flight, Amtrak, or is otherwise over 12 hours in duration is considered a Voucher From Authorization .
• For any local travel choose the Local voucher option. Ensure that an email from your authorizing official approving the expenses you intend to get reimbursed has been sent to [email protected].
• For any other reimbursement, like expenses unrelated to travel such as professional liability insurance or training materials, choose the Miscellaneous voucher option.

Once the voucher is created, the next step is to enter and edit expenses in the Expenses and Receipts tab of the voucher. Find out how to add, edit, and delete expenses

Different types of expenses have different requirements. Some can be claimed without further action needed, while others require receipts and/or a brief justification. Review requirements for different types of expenses .

Finally, don't forget to stamp and submit for travel team approval! Your voucher will be reviewed in 3-5 business days, and reimbursement will be credited to your bank account and travel card 3-5 business days after approval.

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Local Travel

TABLE OF CONTENTS

12.1 What is the purpose of this chapter?  This chapter provides policy and procedures for U.S. Fish and Wildlife Service (Service) employees who travel locally in and around their permanent duty station for work-related duties.

12.2 What is the scope of this chapter?

A.  This chapter applies to local travel in and around a permanent duty station.

B.  This chapter does not cover:

(1)  Temporary Duty Travel (TDY) (see 265 FW 1 – 10);

(2)  Local travel in and around a TDY location (see  265 FW 5 );

(3)  Permanent Change of Station (PCS) travel (see  266 FW 1 ); or

(4)  Temporary Change of Station travel (see  Federal Travel Regulation (FTR), Part 302, Subpart E ).

12.3 What are the authorities for this chapter?  See  265 FW 1  for a list of the authorities for all the chapters in Part 265.

12.4 What terms do you need to know to understand this chapter?

A. Approving officials  are supervisors, Directorate members (i.e., Regional Directors; Assistant Directors; Director, National Conservation Training Center (NCTC); Chief, National Wildlife Refuge System (NWRS)), and other officials who approve local travel-related transactions.

B. Commuting area is the geographic area surrounding a Service worksite that encompasses the localities where people live and reasonably can be expected to travel back and forth daily to work. When an employee's residence is 50 miles or less from a Service-provided worksite, the worksite is within the employee's commuting area (see 5 CFR 550.703 ).

C. Commuting cost  is the primary expense of traveling to and from a permanent duty station or Service-provided worksite. Employees pay their own commuting costs, which may include Privately Owned Vehicle (POV) mileage, tolls, and parking expenditures.

D. Commuting residence  is the location where an employee commutes to and from work most of the time. It is not always the location listed on their personnel forms and does not include temporary locations.

E. CONUS  is the acronym for the 48 contiguous states in the United States (i.e., all the states except Alaska and Hawaii).

F. Local travel  is travel that does not meet the distance requirement for TDY travel (i.e., local travel is 50 miles or less from the permanent duty station and commuting residence). It includes Government and commercial flights to locations 50 miles or less from the employee’s permanent duty station and commuting residence.

G. OCONUS  is the acronym for outside the contiguous United States.

H. Permanent duty station,  for the purposes of local travel, is the address where the employee regularly performs their duties as determined under 5 CFR 531.605 and is listed on their Notification of Personnel Action (Standard Form (SF)-50). There are permanent duty stations that cover a large contiguous area of more than 50 miles, and that Service employees must regularly maintain or patrol. For such duty stations, traveling from one area to another, regardless of distance, is part of the employee’s regular duty and does not qualify as TDY travel. 

I. Regular employees , as used in this chapter,are employees who report to a Service-provided worksite daily. The Service-provided worksite is listed as the permanent duty station on their SF-50.

J. Remote work is an arrangement under which an employee is scheduled to perform work within or outside the local commuting area of a Service-provided worksite and is not expected to report to a Service-provided worksite on a regular and recurring basis. Typically, remote work is performed from an employee’s residence, but it may be some other facility. There are two types of employees who work remotely—remote employees and local remote employees:

(1) Remote employee is an employee whose permanent duty station (e.g., employee’s residence) is more than 50 miles from a Service-provided worksite where they could reasonably be expected to perform their work if there wasn’t a remote employee agreement in place.

(2) Local remote employee is an employee whose permanent duty station (e.g., employee’s residence) is 50 miles or less from a Service-provided worksite where they could reasonably be expected to perform their work if there wasn’t a remote employee agreement in place.

K. TDY travel  is travel that is performed for official purposes and is over 50 miles from the employee’s permanent duty station and commuting residence.

L. Telework employees include employees on both situational and core telework schedules. The telework employee’s permanent duty station is a Service-provided worksite listed on their SF-50, while their telework location is elsewhere (e.g., their residence or alternate facility). Telework employees are scheduled to report to their permanent duty stations at least twice each biweekly pay period on a regular and recurring basis.

M. Travel Management Center (TMC)  (i.e., Duluth Travel Incorporated and El Sol Travel, Inc.) is responsible for assisting employees with booking and adjusting travel itineraries. The TMC charges higher fees to assist with booking travel and adjusting reservations than those associated with self-service booking through ConcurGov.

RESPONSIBILITIES

12.5 What are the overall responsibilities related to local travel requirements?  See Table 12-1.

Table 12-1: Responsibilities for Local Travel

LOCAL VS. TDY TRAVEL

12.6 What are the basic distinctions between local travel and TDY travel?  See Table 12-2.

Table 12-2: Distinguishing Between TDY and Local Travel

WORK SCHEDULE CATEGORIES

12.7 How does an employee’s work schedule impact local travel reimbursement? Employees are assigned a local travel reimbursement category based on their documented work schedule. Those categories impact how we reimburse employees as follows:

A.   Regular and telework employees:

(1)  Cannot be reimbursed for reporting to their permanent duty station (i.e., commuting), even on days that they are not regularly scheduled to do so, and regardless of the number of miles.

(2)  Can be reimbursed for local travel to an alternate worksite that is 50 miles or less from their commuting residence and permanent duty station, when departing from their residence. They must deduct their normal commuting costs from the claim (see  section 12.10 ).

(3) Can be reimbursed for local travel to an alternate worksite that is 50 miles or less from their commuting residence and permanent duty station, when departing from their duty station. Normal commuting costs are not deducted from the claim (see  section 12.10 ).

B. Remote employees: See 265 FW 1 - 11.

C. Local remote employees:

(1) Cannot be reimbursed for reporting to a Service-provided worksite (i.e., commuting) that is 50 miles or less from their permanent duty station (e.g., employee’s residence).

(2)  Cannot be reimbursed for local travel to an alternate worksite that is 50 miles or less from their permanent duty station (e.g., employee’s residence), when departing from their permanent duty station (i.e., commuting).

(3) Can be reimbursed for local travel to an alternate worksite that is 50 miles or less from their permanent duty station (e.g., employee’s residence), when departing from a Service-provided worksite.

DOCUMENTATION AND CALCULATIONS

12.8 What documentation is required for local travel?

A.   Prior to local travel:

(1)  We do not have Servicewide policy for the documentation required to get authorization to travel locally. Requirements are based on Regional, programmatic, or office policy.

(2)  Departmental policy prohibits the use of the Travel Authorization form ( DI-1020 ) or electronic travel system for anything other than TDY travel.

B. Cost comparisons:  Although there is not a Servicewide requirement for preparing cost comparisons for local travel reimbursements (e.g., POV vs. ride hails/rideshares, such as a taxi, Uber, or Lyft), we recommend them for costs that exceed $100. Regional and local policies may require such comparisons.

12.9 May approving officials dispute the local mileage amount claimed on an OF-1164?  Yes, your approving official may:

A.  Determine which mileage software tool to use (e.g., Google maps, etc.) to calculate the number of miles to claim. When there are multiple routes available, the approving official normally uses the shortest distance for calculating reimbursement;

B.  Limit reimbursement to the authorized mode (e.g., bus, shuttle) when you use your POV instead of that mode; and

C.  Follow the Department’s 10% variance rule (see the Department’s  Financial Management Memorandum (FMM)-2016-029 , 7/11/2016). The Department allows up to a 10% variance between an employee’s claim and what the approving official determines to be the correct mileage for both local travel and TDY. However, an employee cannot use the 10% variance to classify local travel of less than 50 miles as TDY or vice versa.

12.10 How do employees calculate commuting costs to deduct from a local travel claim?

A.  Following are scenarios describing how to calculate costs for commuting based on how the employee commutes to their permanent duty station:

(1)   POV:  Include costs associated with the number of miles driven round trip, tolls, and parking expenditures (if applicable). To calculate the cost of POV mileage, see  GSA’s online POV mileage reimbursement rate  chart for current rates.

(2)  Carpool/vanpool/shuttle:  Regardless of whether there is a cost associated with a carpool, vanpool, or shuttle, calculate the commuting cost based on the number of miles that would be driven round trip if the employee used their POV. Use this calculation even if the employee pays some other rate for the carpool, vanpool, or shuttle.

(3)   Mass transit:  Regardless of whether there is a cost associated with the mass transit option, calculate the commuting cost based on the number of miles that would be driven round trip if the employee used their POV. Use this calculation even if the employee pays some other rate for mass transit.

(4)  Bicycle:  Calculate the commuting cost based on the number of miles that would be driven round trip if the employee used their POV.

B.  See  Exhibit 1  for examples.

MULTIPLE RESIDENCES AND DUTY STATIONS

12.11 What if an employee has multiple residences?  If an employee’s permanent residence is outside the commuting area of their permanent duty station that is listed on their SF-50, and they have a temporary residence (e.g., trailer, quarters, apartment) from where they normally commute, use the temporary residence to calculate local travel until they return to their permanent residence.

12.12 What if an employee has multiple duty stations?  If an employee reports to work at multiple sites (e.g., two different refuges within a National Wildlife Refuge System complex), use the street address of where they report to most of the time as their permanent duty station for local travel purposes.

TRAVEL CHARGE CARD

12.13 May an employee use their Government-issued travel charge card for local travel expenses?  An employee may use their Government-issued travel charge card for some expenses, but not all. See Table 12-3 and section 12.14B .

A.   Allowable expenses:  See Table 12-3.

Table 12-3: Use your travel charge card as follows for these expenses for local travel…

B. Prohibited expenses:  Do not use your travel charge card for the following local travel expenses:

(1) ATM cash advances,

(2) Expenses for a person other than yourself,

(3) Fuel or repair services for your POV,

(4) Meeting space rental,

(5) Meals, or

(6) Ride halls or rideshares (e.g., taxi, Uber, Lyft) for commuting to and from your commuting residence, including the tip.

RENTAL CARS

12.14   How does an employee rent a car for local travel?

A.  When renting a car for local, non-routine travel, employees must use the same Government car rental program agreement that we use for TDY travel (see the  Defense Travel Management Office website  for more information).

B.  Employees may book a rental car for local travel by either:

(1)  Calling their TMC and incurring a service fee.

     (a)  Do not use the electronic travel system to book rental cars for local travel; and

     (b)  Ask staff at the TMC not to “sweep” the rental car reservation into the electronic travel system; or

(2)  Contacting a local rental car company directly, but that company must be able to use the Government car rental program agreement.

     (a)  Ensure the rental is booked under the Government’s car rental program agreement and identify yourself as a Federal Government employee.

     (b)  If a local rental car company does not offer cars using our Government car rental program agreement, you cannot use their services.

C.  Employees must not use third party booking agents.

D.  Employees must rent a compact size car unless they get an exception for a larger size car (see  265 FW 5 ).

E.  The Government car rental program agreement does not cover:

(1)  Hourly rate “zip” cars,

(2)  Recreational vehicles,

(3)  Large passenger vans,

(4)  Driving off paved roads, or

(5)  Routine local travel at or near (i.e., 50 miles or less) the permanent duty station when a GOV is normally used. Our Government car rental program agreement covers non-routine local travel only, such as a meeting or training in the local area.

12.15   May an employee seek reimbursement for renting a car for their commute to/from their permanent duty station when their POV is being shipped because of a PCS move?  No. An employee cannot seek reimbursement or use a travel charge card to rent a car to commute from their residence to and from their permanent duty station under any circumstances.

12.16 When employees rent cars for local travel, may they add the rental car company’s collision damage waiver to the contract?

A.  No, not in most circumstances. Rental car companies using the  Government’s car rental program agreement  provide full insurance coverage for property damage and injury or death to third parties resulting from an employee’s use of a rented vehicle within CONUS and most non-foreign, OCONUS areas.

B.  The only situation where an employee may add a rental car company’s collision damage insurance is if it is an OCONUS rental car company, it is the only practical vendor, it does not offer vehicles under the Government’s car rental program agreement, and it requires purchase of the collision damage waiver.

12.17 When employees rent cars for local travel over multiple days, may they drive them to/from their commuting residence?  Yes, but they must:

A.  Obtain prior approval from their approving official, and

B.  Reimburse the Government for the cost of their daily commute (see section 12.10 ) by writing a check payable to the Service and submitting it to a Collection Officer (see 261 FW 1 ).

12.18 How does the Service reimburse volunteers for local travel and miscellaneous expenses?

A. Local travel expenses.  The Volunteer Service Agreement ( OF-301A ), signed by both the volunteer and the Service representative, must specify the type of local travel expenses (e.g., mileage, taxis, tolls, parking) that may be necessary and the amount of reimbursement that is allowable (see  150 FW 3 ).

(1)  When reimbursing volunteers for actual expenses, the volunteer must use  FWS Form 3-2373 , Claim for Reimbursement for Volunteer Expenses, and attach appropriate documentation.

(2)  We use the  IRS’s volunteer mileage rate  for driving in service of charitable organizations to reimburse for travel to and from the permanent duty station.

(3)  We may reimburse volunteers for these types of transportation expenses regardless of the volunteer's place of residence and distance to the worksite.

(4)  Submit the form to an accounts payable technician for entry into the Financial and Business Management System (FBMS) (see  261 FW 3  for instructions).

B. Miscellaneous expenses.  The approving official decides whether to reimburse a volunteer for miscellaneous expenses.

(1)  The expenses must be directly related to Service work (see  150 FW 3 ).

(2)  We may reimburse volunteers for miscellaneous expenses regardless of the volunteer's place of residence.

(3)  When reimbursing volunteers for actual expenses, use  FWS Form 3-2373 , and attach appropriate documentation.

(4)  Submit the form to an accounts payable technician for entry into FBMS (see  261 FW 3  for instructions).

FIREFIGHTERS

12.19 How does the Service reimburse “casual hire firefighters” for local travel and miscellaneous expenses?

A.  The hiring of “casual hire firefighters” is of uncertain and purely temporary duration and must be terminated when we can begin other employment methods.

B.  These firefighters should use the Incident Time Report form ( OF-288 ) to claim local travel and miscellaneous expenses. The casual hiring unit must document reimbursement requests on the Approving Official Batch Memo or Travel Worksheet and include it with the OF-288 before sending it to the Casual Payment Center for final processing (see the Department’s  FMM 2016-010 , Casual Hire Travel Expense Reimbursement Waiver, 2/17/2016).

Attachments (Exhibits, Amendments, etc)

Calculating Local Travel Claim Examples Exhibit 1 May 19, 2023

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Travel Voucher Status

The following methods can be used to quickly obtain the status of your TDY Travel voucher.

The quickest and most convenient way to receive updates about your travel voucher is by text alert. To receive text alerts, follow the below steps:

• Access your myPay account here .
• Select Personal Settings from the top menu bar.
• Select Mobile Phone in the lefthand menu to verify your cell phone number is correct.
• To consent to receiving text messages, check the option below phone number field. Note: Carrier message and data rates may apply.
• Select Turn On/Off Alert Settings in the lefthand menu.
• Locate "send me a text message when"
• Click the slider button under "SmartDocs email notification is sent." The word "yes" will appear when it is turned on and the slider will turn green.

Once text alerts have been initiated, myPay will automatically save your changes. Please allow seven business days after submission for your first text alert.

You can also receive updates about your travel voucher by email. To receive email updates, follow the below steps:

• If you would like to receive updates to your personal email address, fill in the box below “Personal Email Address” and select the primary check box.

Once you verify your email address is correct, you will receive updates about your travel voucher.   Please allow seven business days after submission to receive your first email update.

To check the status of your travel voucher via AskDFAS follow the below steps:

• Access AskDFAS here .
• Under Categories, select Travel Pay - My Travel Claim
• Under Subcategories, select Status of Voucher
• Enter your information
• Attach any documentation that supports your inquiry.
• Click Submit

Additional Options to Check the Status of Your Voucher Include:

• Army active, Reserve, National Guard members and Defense agency employees can check if their claim has been completed in myPay . Login and select "Travel Voucher Advice of Payment" from your main menu. If it has been completed, then you will see your advice of payment.
• Casualty/Wounded Warriors should email [email protected] or call 317-212-3562 to find out the status of your voucher.
• If you’re a DoD employee using a CAC enabled computer securely connected to the DoD VPN, you can check the status of your travel voucher by using the Travel Voucher Payment Status Tool here .
• Contact the DFAS Customer Care Center at 1-888-332-7411 options 4, 1.

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• Per Diem Lookup

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• Title: Travel Voucher
• Form #: OF1012
• Current Revision Date: 10/2016
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Moscow Metro Tour

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Description

Moscow metro private tours.

• 2-hour tour $87:  10 Must-See Moscow Metro stations with hotel pick-up and drop-off
• 3-hour tour $137:  20 Must-See Moscow Metro stations with Russian lunch in beautifully-decorated Metro Diner + hotel pick-up and drop off. 
• Metro pass is included in the price of both tours.

Highlight of Metro Tour

• Visit 10 must-see stations of Moscow metro on 2-hr tour and 20 Metro stations on 3-hr tour, including grand Komsomolskaya station with its distinctive Baroque décor, aristocratic Mayakovskaya station with Soviet mosaics, legendary Revolution Square station with 72 bronze sculptures and more!
• Explore Museum of Moscow Metro and learn a ton of technical and historical facts;
• Listen to the secrets about the Metro-2, a secret line supposedly used by the government and KGB;
• Experience a selection of most striking features of Moscow Metro hidden from most tourists and even locals;
• Discover the underground treasure of Russian Soviet past – from mosaics to bronzes, paintings, marble arches, stained glass and even paleontological elements;
• Learn fun stories and myths about Coffee Ring, Zodiac signs of Moscow Metro and more;
• Admire Soviet-era architecture of pre- and post- World War II perious;
• Enjoy panoramic views of Sparrow Hills from Luzhniki Metro Bridge – MetroMost, the only station of Moscow Metro located over water and the highest station above ground level;
• If lucky, catch a unique «Aquarelle Train» – a wheeled picture gallery, brightly painted with images of peony, chrysanthemums, daisies, sunflowers and each car unit is unique;
• Become an expert at navigating the legendary Moscow Metro system;
• Have fun time with a very friendly local;
• + Atmospheric Metro lunch in Moscow’s the only Metro Diner (included in a 3-hr tour)

Hotel Pick-up

Metro stations:.

Komsomolskaya

Novoslobodskaya

Prospekt Mira

Belorusskaya

Mayakovskaya

Novokuznetskaya

Revolution Square

Sparrow Hills

+ for 3-hour tour

Victory Park

Slavic Boulevard

Vystavochnaya

Dostoevskaya

Elektrozavodskaya

Partizanskaya

Museum of Moscow Metro

• Drop-off  at your hotel, Novodevichy Convent, Sparrow Hills or any place you wish
• + Russian lunch  in Metro Diner with artistic metro-style interior for 3-hour tour

Fun facts from our Moscow Metro Tours:

From the very first days of its existence, the Moscow Metro was the object of civil defense, used as a bomb shelter, and designed as a defense for a possible attack on the Soviet Union.

At a depth of 50 to 120 meters lies the second, the coded system of Metro-2 of Moscow subway, which is equipped with everything you need, from food storage to the nuclear button.

According to some sources, the total length of Metro-2 reaches over 150 kilometers.

The Museum was opened on Sportivnaya metro station on November 6, 1967. It features the most interesting models of trains and stations.

Coffee Ring

The first scheme of Moscow Metro looked like a bunch of separate lines. Listen to a myth about Joseph Stalin and the main brown line of Moscow Metro.

Zodiac Metro

According to some astrologers, each of the 12 stops of the Moscow Ring Line corresponds to a particular sign of the zodiac and divides the city into astrological sector.

Astrologers believe that being in a particular zadiac sector of Moscow for a long time, you attract certain energy and events into your life.

Paleontological finds 

Red marble walls of some of the Metro stations hide in themselves petrified inhabitants of ancient seas. Try and find some!

• Every day each car in  Moscow metro passes  more than 600 km, which is the distance from Moscow to St. Petersburg.
• Moscow subway system is the  5th in the intensity  of use (after the subways of Beijing, Tokyo, Seoul and Shanghai).
• The interval in the movement of trains in rush hour is  90 seconds .

What you get:

• + A friend in Moscow.
• + Private & customized Moscow tour.
• + An exciting pastime, not just boring history lessons.
• + An authentic experience of local life.
• + Flexibility during the walking tour: changes can be made at any time to suit individual preferences.
• + Amazing deals for breakfast, lunch, and dinner in the very best cafes & restaurants. Discounts on weekdays (Mon-Fri).
• + A photo session amongst spectacular Moscow scenery that can be treasured for a lifetime.
• + Good value for souvenirs, taxis, and hotels.
• + Expert advice on what to do, where to go, and how to make the most of your time in Moscow.

Write your review

Firebird Travel

RUSSIA TRAVEL HOME

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RUSSIA TRAVEL PACKAGES A selection of Russian tours to take as they are or adjust to your needs.

THE GOLDEN RING Visit the heart of ancient Russia. What is the Golden Ring?

MOSCOW TOURS What you can see in Moscow.

MOSCOW DAY TRIPS Get out of Moscow and take a relaxing trip to some of these places

ST. PETERSBURG Some of the sights to see in Petersburg

LAKE BAIKAL TOURS Hiking and trekking around the world's deepest lake in the heart of Siberia

RUSSIAN DIGS Come and work in the field on a Russian Archaeological dig. Full training given on site.

TRAVEL TIPS & SERVICES Getting around in Russia

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The Moscow Metro Museum of Art: 10 Must-See Stations

There are few times one can claim having been on the subway all afternoon and loving it, but the Moscow Metro provides just that opportunity.  While many cities boast famous public transport systems—New York’s subway, London’s underground, San Salvador’s chicken buses—few warrant hours of exploration.  Moscow is different: Take one ride on the Metro, and you’ll find out that this network of railways can be so much more than point A to B drudgery.

The Metro began operating in 1935 with just thirteen stations, covering less than seven miles, but it has since grown into the world’s third busiest transit system ( Tokyo is first ), spanning about 200 miles and offering over 180 stops along the way.  The construction of the Metro began under Joseph Stalin’s command, and being one of the USSR’s most ambitious building projects, the iron-fisted leader instructed designers to create a place full of svet (radiance) and svetloe budushchee (a radiant future), a palace for the people and a tribute to the Mother nation.

Consequently, the Metro is among the most memorable attractions in Moscow.  The stations provide a unique collection of public art, comparable to anything the city’s galleries have to offer and providing a sense of the Soviet era, which is absent from the State National History Museum.  Even better, touring the Metro delivers palpable, experiential moments, which many of us don’t get standing in front of painting or a case of coins.

Though tours are available , discovering the Moscow Metro on your own provides a much more comprehensive, truer experience, something much less sterile than following a guide.  What better place is there to see the “real” Moscow than on mass transit: A few hours will expose you to characters and caricatures you’ll be hard-pressed to find dining near the Bolshoi Theater.  You become part of the attraction, hear it in the screech of the train, feel it as hurried commuters brush by: The Metro sucks you beneath the city and churns you into the mix.

With the recommendations of our born-and-bred Muscovite students, my wife Emma and I have just taken a self-guided tour of what some locals consider the top ten stations of the Moscow Metro. What most satisfied me about our Metro tour was the sense of adventure .  I loved following our route on the maps of the wagon walls as we circled the city, plotting out the course to the subsequent stops; having the weird sensation of being underground for nearly four hours; and discovering the next cavern of treasures, playing Indiana Jones for the afternoon, piecing together fragments of Russia’s mysterious history.  It’s the ultimate interactive museum.

Top Ten Stations (In order of appearance)

Kievskaya station.

Kievskaya Station went public in March of 1937, the rails between it and Park Kultury Station being the first to cross the Moscow River.  Kievskaya is full of mosaics depicting aristocratic scenes of Russian life, with great cameo appearances by Lenin, Trotsky, and Stalin.  Each work has a Cyrillic title/explanation etched in the marble beneath it; however, if your Russian is rusty, you can just appreciate seeing familiar revolutionary dates like 1905 ( the Russian Revolution ) and 1917 ( the October Revolution ).

Mayakovskaya Station

Mayakovskaya Station ranks in my top three most notable Metro stations. Mayakovskaya just feels right, done Art Deco but no sense of gaudiness or pretention.  The arches are adorned with rounded chrome piping and create feeling of being in a jukebox, but the roof’s expansive mosaics of the sky are the real showstopper.  Subjects cleverly range from looking up at a high jumper, workers atop a building, spires of Orthodox cathedrals, to nimble aircraft humming by, a fleet of prop planes spelling out CCCP in the bluest of skies.

Novoslobodskaya Station

Novoslobodskaya is the Metro’s unique stained glass station.  Each column has its own distinctive panels of colorful glass, most of them with a floral theme, some of them capturing the odd sailor, musician, artist, gardener, or stenographer in action.  The glass is framed in Art Deco metalwork, and there is the lovely aspect of discovering panels in the less frequented haunches of the hall (on the trackside, between the incoming staircases).  Novosblod is, I’ve been told, the favorite amongst out-of-town visitors.

Komsomolskaya Station

Komsomolskaya Station is one of palatial grandeur.  It seems both magnificent and obligatory, like the presidential palace of a colonial city.  The yellow ceiling has leafy, white concrete garland and a series of golden military mosaics accenting the tile mosaics of glorified Russian life.  Switching lines here, the hallway has an Alice-in-Wonderland feel, impossibly long with decorative tile walls, culminating in a very old station left in a remarkable state of disrepair, offering a really tangible glimpse behind the palace walls.

Dostoevskaya Station

Dostoevskaya is a tribute to the late, great hero of Russian literature .  The station at first glance seems bare and unimpressive, a stark marble platform without a whiff of reassembled chips of tile.  However, two columns have eerie stone inlay collages of scenes from Dostoevsky’s work, including The Idiot , The Brothers Karamazov , and Crime and Punishment.   Then, standing at the center of the platform, the marble creates a kaleidoscope of reflections.  At the entrance, there is a large, inlay portrait of the author.

Chkalovskaya Station

Chkalovskaya does space Art Deco style (yet again).  Chrome borders all.  Passageways with curvy overhangs create the illusion of walking through the belly of a chic, new-age spacecraft.  There are two (kos)mosaics, one at each end, with planetary subjects.  Transferring here brings you above ground, where some rather elaborate metalwork is on display.  By name similarity only, I’d expected Komsolskaya Station to deliver some kosmonaut décor; instead, it was Chkalovskaya that took us up to the space station.

Elektrozavodskaya Station

Elektrozavodskaya is full of marble reliefs of workers, men and women, laboring through the different stages of industry.  The superhuman figures are round with muscles, Hollywood fit, and seemingly undeterred by each Herculean task they respectively perform.  The station is chocked with brass, from hammer and sickle light fixtures to beautiful, angular framework up the innards of the columns.  The station’s art pieces are less clever or extravagant than others, but identifying the different stages of industry is entertaining.

Baumanskaya Statio

Baumanskaya Station is the only stop that wasn’t suggested by the students.  Pulling in, the network of statues was just too enticing: Out of half-circle depressions in the platform’s columns, the USSR’s proud and powerful labor force again flaunts its success.  Pilots, blacksmiths, politicians, and artists have all congregated, posing amongst more Art Deco framing.  At the far end, a massive Soviet flag dons the face of Lenin and banners for ’05, ’17, and ‘45.  Standing in front of the flag, you can play with the echoing roof.

Ploshchad Revolutsii Station

Novokuznetskaya Station

Novokuznetskaya Station finishes off this tour, more or less, where it started: beautiful mosaics.  This station recalls the skyward-facing pieces from Mayakovskaya (Station #2), only with a little larger pictures in a more cramped, very trafficked area.  Due to a line of street lamps in the center of the platform, it has the atmosphere of a bustling market.  The more inventive sky scenes include a man on a ladder, women picking fruit, and a tank-dozer being craned in.  The station’s also has a handsome black-and-white stone mural.

Here is a map and a brief description of our route:

Start at (1)Kievskaya on the “ring line” (look for the squares at the bottom of the platform signs to help you navigate—the ring line is #5, brown line) and go north to Belorusskaya, make a quick switch to the Dark Green/#2 line, and go south one stop to (2)Mayakovskaya.  Backtrack to the ring line—Brown/#5—and continue north, getting off at (3)Novosblodskaya and (4)Komsolskaya.  At Komsolskaya Station, transfer to the Red/#1 line, go south for two stops to Chistye Prudy, and get on the Light Green/#10 line going north.  Take a look at (5)Dostoevskaya Station on the northern segment of Light Green/#10 line then change directions and head south to (6)Chkalovskaya, which offers a transfer to the Dark Blue/#3 line, going west, away from the city center.  Have a look (7)Elektroskaya Station before backtracking into the center of Moscow, stopping off at (8)Baumskaya, getting off the Dark Blue/#3 line at (9)Ploschad Revolyutsii.  Change to the Dark Green/#2 line and go south one stop to see (10)Novokuznetskaya Station.

Check out our new Moscow Indie Travel Guide , book a flight to Moscow and read 10 Bars with Views Worth Blowing the Budget For

Jonathon Engels, formerly a patron saint of misadventure, has been stumbling his way across cultural borders since 2005 and is currently volunteering in the mountains outside of Antigua, Guatemala.  For more of his work, visit his website and blog .

Photo credits:   SergeyRod , all others courtesy of the author and may not be used without permission

A Phoenix team had its wheelchairs damaged after a flight. The airline's response? A $150 travel voucher

Members of a Phoenix-based wheelchair basketball team are speaking out after a pattern of what they consider their "freedom," their "livelihood," and their "legs" be treated as an inconvenience.

Players of the Ability360 Wheelchair Suns said they were stuck on a Southwest Airlines plane for more than two hours without their wheelchairs after they took a flight earlier this month from Phoenix to Richmond for the National Wheelchair Basketball Championships.

The problems continued off the plane.

"We watched our chairs come off of the conveyor belt off of the plane and we watched them fall off the conveyor belt onto the ground. Just chair, after chair, after chair," said Justin Walker, a player for the Wheelchair Suns.

Airport workers mishandling and damaging the wheelchairs, delays to travel and apologetic travel vouchers seem to be par for the course, team members told The Arizona Republic.

The experience is not unique to the Wheelchair Suns. Thousand of mobility device damage incidents are reported to the U.S. Department of Transportation a month.

'It's sickening, to be honest with you'

The team communicated with Southwest six months before the April 10 flight, according to Walker. There were three teams on the flight and each player would be traveling with both a sport wheelchair and an everyday chair. The return flight was scheduled for April 14.

On both the departing and returning flights, team members said they experienced long delays to get off the plane and incorrect storage of their wheelchairs that led to damage.

Walker said the airline should have known what accommodations they needed to make.

Despite that they had been in contact with the airline for half a year, not enough employees were there to help reassemble the wheelchairs they had deconstructed, he said.

"It's just sickening, to be honest with you," Walker said. "It's sickening because we know we're an inconvenience when we have two chairs, we know that. That's why we try to communicate with them as much as possible to allow the situation to be as seamless as possible."

Myranda Shields, social media manager for the Wheelchair Suns, said it wasn't like losing bags, luggage or medication. Wheelchairs serve as legs.

"It's not luggage and that is the problem, they don't look at it like, I've got 300 devices people need to live and then 200 bags under there," Shields said. "They look at it like, oh, I've got 500 bags."

In response to the incident, Southwest sent out an email to the NWBA and the coaches, but they have not reached out to the people who were on the plane, according to Walker.

In an email obtained by The Republic, the airline claimed they had been in communication with the cities involved for "well over a month" and failed on its end for "several" of the people on board.

The airline stated in the email it did not communicate with many of the people and their teams about whether it could take the wheels off the chairs, and the intent was to create more space for all baggage by removing the wheels.

For the flight home, the airline said it did not want to disappoint the team on their travel home and asked to zip tie the wheels together with nametags. It also stated it would give players the option of taking their sports chairs to the gate so the wheels could be removed there. The email acknowledged the team would be flying on a "smaller" Boeing 737-700 aircraft, which had a "smaller cargo hold area."

In a statement to The Republic, Southwest said it apologized if it had not met customer care expectations.

"We have reviewed the situation and addressed it with the appropriate parties so we are able to provide a better experience for our Customers the next time they fly with Southwest," the statement read. "We have a long history of caring for our Customers and apologize any time we don’t meet those expectations."

Walker said they were given a $150 travel voucher in an attempt to compensate for the mistreatment.

"It's a voucher to a place that's already mistreated us. Cool," Walker said. "What is $150 going to get us? Nothing. So, when our stuff is falling down and we're watching our legs, our livelihood, our freedom fall on the ground like no one cares. ... I know about disabled rights. I know if I give you my device, you are obligated by law to bring that chair back to me the way I gave it to you."

According to the Air Carrier Access Act, if an airline damages someone's wheelchair, they are completely liable, regardless of the cost.

Shields said they have not filed an official complaint because she has done it many times in the past. The Republic obtained emails confirming that on at least five occasions, the airline sent vouchers to Shields and Walker for bad experiences she said were "I'm sorry vouchers."

Now, she is taking a different approach and speaking out.

"This is a systemic problem with the airline industry and how they treat people in wheelchairs," Shields said.

"It's unreasonable to expect us to live like this whenever we want to travel and it's also unreasonable to expect us to not travel, not do the things we love to do that we are able to do, because we are in wheelchairs."

Laws are aimed to protect people with disabilities. But is it enough?

The Americans with Disabilities Act was established in 1990 to prohibit discrimination based on disabilities.

The Air Carrier Access Act requires airlines to provide assistance to people with disabilities when traveling by air, including with loading and stowing of assistive devices. In response to incidents like what the Wheelchair Suns faced, the U.S. Department of Transportation is proposing a rule to strengthen implementation of the act.

According to the Department of Transportation, airlines "mishandle" on average about 1.5% of the mobility devices they transport.

In 2022, airlines carried 741,582 wheelchairs and scooters, and there were 11,389 incidents reported to the DOT. That's an increase from 2021, when carriers transported 553,969 mobility devices and 7,239 incidents were reported, according to USA TODAY.

In the new proposal unveiled by Transportation Secretary Pete Buttigieg in February, the definition of "mishandled" devices would specify that any mishandling of wheelchairs and assistive devices by airlines is a violation that is subject to penalty. If an airline does mishandle an assistive device, they would have to immediately notify the impacted passenger of their rights.

The passenger could then file a claim with the airline, receive a loaner wheelchair or scooter with certain customizations. If necessary, the passenger would have access to a complaints resolution official and to choose a preferred vendor for device repairs or replacement.

The proposal is undergoing public comment period through May 13. Many of those comments echoed a familiar sentiment:

"I am appalled by the rampant disregard that airline employees have displayed when handling passengers' wheelchairs."

"Airlines need to be held to account for this by training and retraining staff from baggage handlers to flight attendants."

"When wheelchairs are damaged or delayed, lives are upended due to missed connections, missed experiences, missed employment, and even injuries due to inadequate loaner wheelchairs."

Players watch wheelchairs be mishandled, fall off conveyor belt

After the team got off the plane, Walker said they started to notice their tires and rims were broken.

As they were sitting down at the carousel, a message came over the loudspeaker that said there was an inconvenience with the bags on the flight because of the wheelchairs and 30 bags were left in Denver because of it.

"Now we have every person that was on that flight that was already pissed off because we were late getting there," Walker said. "Now they're pissed off looking at us."

Walker said the airline only escalated the situation and when trusted to take care of the passengers' livelihoods, they did not.

When the team flew home to Phoenix, the airline said they would zip-tie and tag the wheels so the process would flow. The wheels were zip-tied, but during their layover in Chicago, the ground crew cut the zip ties, according to a social media post Walker and Shields posted to Instagram. Players then watched as their wheelchairs fell from the conveyor belt.

On the way back, the team needed an hour and a half to get off the plane so they could match the wheels to the chairs. Chairs and axles were broken. According to Walker, everyday wheelchairs cost between $5,000 and $8,000, and basketball wheelchairs between $8,000 and $12,000.

Walker said they were told it was an inconvenience for them to bring their chairs and that they would instead be put in a standard wheelchair, typically provided by airports and hospitals.

"For you to ask me to use somebody else's wheelchair that I don't know, that is honestly like asking you to use somebody else's underwear," Walker said. "We don't know if it's been clean, we don't know what's been happening in that chair, we don't know where it came from."

Players call for 'serious' policy changes

Speaking out about the experience has been part of the team members' way to share their story and their voices, they said.

"That's why we're doing what we're doing right now is because it needs to change," Shields said. "I don't need to be crying in the airport on the way to a national tournament because I've got all these angry strangers coming over and poking at me."

Shields said the airline needs serious policy changes regarding wheelchair storage. She said she would like to be able to remove the wheels herself, attach them to the chairs and make sure they are properly tagged.

She also suggested the airline pick a bigger plane to better accompany everyone and train their staff so they know the difference between an everyday wheelchair and a sports wheelchair.

Christopher Rodriguez, Ability360's CEO, got into disability advocacy work because of his older brother TJ — who has significant intellectual and developmental disabilities.

He said he has spent his career trying to assist in breaking down barriers for those with disabilities.

Ability360 is a 501 (c)(3) nonprofit corporation. Through its comprehensive programs, Ability360 touches the lives of individuals with disabilities throughout Arizona and addresses the disability concerns of their family members, co-workers and employers, according to its website.

Ability360 has three adult wheelchair basketball teams that compete in Division II, Division III and the Women’s Division in the National Wheelchair Basketball Association.

"It's heartbreaking to hear about these stories and to understand how frequent they are, despite the fact that our paramount piece of legislation and law that put forth the rights to accessibility, the ADA, was passed over 25 years ago," Rodriguez said.

Rodriguez said the Southwest incident was disappointing and a horrible situation to put the athletes in.

Education needs to occur so both the workers at the airport and airline employees know the needs of individuals with disabilities and are aware of the challenges they may face, he said.

"If they fully appreciated or understood that a person's wheelchair is literally an extension of their body, perhaps they would have been more sensitive to the situation, but unfortunately, that did not seem to be the case," Rodriguez said.

After placing sixth in the tournament, the D2 Phoenix Suns season came to an end. While the men will not be playing again until next fall, travel will continue.

Shields said she is weary of traveling again but was hopeful that her next flight, which was scheduled for Wednesday, would not be as bad.