Common use of Meals/Incidentals Clause in Contracts

Meals/Incidentals. Type Reimbursement Rate Breakfast Up to $7.00 Lunch Up to $11.00 Dinner Up to $23.00 Incidentals Up to $5.00 Employees must maintain meal receipts to substantiate the amounts claimed were not in excess of the amount of the actual expense. ▇▇▇▇▇ must comply with current IRS policy. The IRS currently defines an “incidental” as fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Expenses for laundry, cleaning and pressing of clothing taxicab fares, lodging taxes or the cost of telegrams or telephone calls may not be claimed as an incidental. For travel lasting 24 hours or more, employees may claim meals (at the rates noted above), based on the following timeframes: • First day of travel: ➢ Trip begins at or before 6 a.m. – Breakfast may be claimed. ➢ Trip begins at or before 11 a.m. – Lunch may be claimed. ➢ Trip begins at or before 5 p.m. – Dinner may be claimed. • Continuing travel after 24 hours: ➢ Trip ends at or after 8 a.m. – Breakfast may be claimed. ➢ Trip ends at or after 2 p.m. – Lunch may be claimed. ➢ Trip ends at or after 7 p.m. – Dinner may be claimed. • Fractional day travel (trips less than 24 hours): ➢ Trip begins at or before 6 a.m. and ends at or after 9 a.m. – Breakfast may be claimed. ➢ Trip begins at or before 4 p.m. and ends at or after 7 p.m. – Dinner may be claimed. ➢ If the fractional day includes an overnight stay, receipted lodging may be claimed. No meal or lodging expenses may be claimed or reimbursed more than once on any given date or during any twenty-four (24)-hour period. ➢ Employees may not claim lunch or incidentals on one-day trips. ➢ When trips are less than 24 hours and there is no overnight stay, meals claimed are taxable.

Meals/Incidentals. Type Reimbursement Rate Breakfast Up to $7.00 Lunch Up to $11.00 Dinner Up to $23.00 Incidentals Up to $5.00 Employees must maintain meal receipts to substantiate the amounts claimed were not in excess of the amount of the actual expense. ▇▇▇▇▇ CalHR must comply with current IRS policy. The IRS currently defines an “incidental” as fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Expenses for laundry, cleaning and pressing of clothing taxicab fares, lodging taxes or the cost of telegrams or telephone calls may not be claimed as an incidental. For travel lasting 24 hours or more, employees may claim meals (at the rates noted above), based on the following timeframes: • First day of travel: ➢ Trip begins at or before 6 a.m. – Breakfast may be claimed. ➢ Trip begins at or before 11 a.m. – Lunch may be claimed. ➢ Trip begins at or before 5 p.m. – Dinner may be claimed. • Continuing travel after 24 hours: ➢ Trip ends at or after 8 a.m. – Breakfast may be claimed. ➢ Trip ends at or after 2 p.m. – Lunch may be claimed. ➢ Trip ends at or after 7 p.m. – Dinner may be claimed. • Fractional day travel (trips less than 24 hours): ➢ Trip begins at or before 6 a.m. and ends at or after 9 a.m. – Breakfast may be claimed. ➢ Trip begins at or before 4 p.m. and ends at or after 7 p.m. – Dinner may be claimed. ➢ If the fractional day includes an overnight stay, receipted lodging may be claimed. No meal or lodging expenses may be claimed or reimbursed more than once on any given date or during any twenty-four (24)-hour period. ➢ Employees may not claim lunch or incidentals on one-day trips. ➢ When trips are less than 24 hours and there is no overnight stay, meals claimed are taxable.