Currently, state agencies reimburse employees for meals while employees are away from their designated headquarters on official state business.
Many agencies add their own restrictions to the promulgated rules.
Agencies may also limit partial per diem to travel away from headquarters by a set number of miles. The intent of the partial per diem and the Travel Act is to reimburse employees who are away from their designated headquarters on official state business. Therefore, they must be included as gross income to the employee. State agencies that pay the partial per diem must change their travel voucher system to enable the partial per diem portion of the reimbursement to be handled like a payroll item. The IRS mandates will create an enormous administrative burden for state agencies and the Comptroller's Office.