Title 5 — Government Organization and Employees
Part III · Chapter 57 — Travel, Transportation, and Subsistence
§ 5704. Mileage and related allowances
Statutory text
Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to a rate per mile established by the Administrator of General Services, instead of the actual expenses of transportation, for the use of a privately owned automobile when that mode of transportation is authorized or approved as more advantageous to the Government. In any year in which the Internal Revenue Service establishes a single standard mileage rate for optional use by taxpayers in computing the deductible costs of operating their automobiles for business purposes, the rate per mile shall be the single standard mileage rate established by the Internal Revenue Service.
Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to a rate per mile established by the Administrator of General Services, instead of the actual expenses of transportation, for the use of a privately owned airplane or a privately owned motorcycle when that mode of transportation is authorized or approved as more advantageous to the Government.
A determination that travel by a privately owned vehicle is more advantageous to the Government is not required under subsection (a) of this section when payment on a mileage basis is limited to the cost of travel by common carrier including per diem.
Notwithstanding the provisions of subsections (a) and (b) of this section, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle.
In addition to the rate per mile authorized under subsection (a) of this section, the employee may be reimbursed for—
parking fees;
ferry fees;
bridge, road, and tunnel costs; and
airplane landing and tie-down fees.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 89–554 · 80 Stat. 378
Enacted · 5 U.S.C. § 5704
Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 499
Source evidence
Code source credit
Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 499Travel Expense Amendments Act of 1975
Pub. L. 94–22 § 5 · 89 Stat. 84
Struck · 5 U.S.C. § 5704(a)
Pub. L. 94–22 struck out “or other individual performing services for the Government” after “employee”
Substituted · 5 U.S.C. § 5704(a)
Pub. L. 94–22 substituted “for the Government” for “inside or outside his designated post of duty or place of service”, increased from 8 to 11 cents the allowance for use of a motorcycle, from 12 to 20 cents the allowance for use of an automobile, and from 12 to 24 cents the allowance for use of an airplane
Inserted · 5 U.S.C. § 5704(a)
Pub. L. 94–22 inserted provision relating to the limitation of an allowance to the cost of travel by Government vehicle when an employee chooses a privately owned vehicle in lieu of a Government vehicle
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–22 struck out “or other individual performing services for the Government” after “employee”, substituted “for the Government” for “inside or outside his designated post of duty or place of service”, increased from 8 to 11 cents the allowance for use of a motorcycle, from 12 to 20 cents the allowance for use of an automobile, and from 12 to 24 cents the allowance for use of an airplane, and inserted provision relating to the limitation of an allowance to the cost of travel by Government vehicle when an employee chooses a privately owned vehicle in lieu of a Government vehicle.Enacted provision · exact public law section
Sec. 5. Section 5704 of title 5, United States Code, is amended to read as follows: “(a) Under regulations prescribed under section 5707 of this title, Infra. an employee who is engaged on official business for the Government is entitled to not in excess of— “(1) 11 cents a mile for the use of a privately owned motorcycle; “(2) 20 cents a mile for the use of a privately owned automobile; or “(3) 24 cents a mile for the use of a privately owned airplane; instead of actual expenses of transportation when that mode of transportation is authorized or approved as more advantageous to the Government. A determination of such advantage is not required when payment on a mileage basis is limited to the cost of travel by common carrier including per diem. Notwithstanding the preceding provisions of this subsection, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment, on a mileage basis is limited to the cost of travel by a Government vehicle. “(b) In addition to the mileage allowance authorized under subsection (a) of this section, the employee may be reimbursed for— “(1) parking fees; “(2) ferry fees; “(3) bridge, road, and tunnel costs; and “(4) airplane landing and tie-down fees.”.Travel Expense Amendments Act of 1975
Pub. L. 94–22 § 5 · 89 Stat. 84
Inserted · 5 U.S.C. § 5704(b)
Pub. L. 94–22 inserted “authorized” after “allowance”
Struck · 5 U.S.C. § 5704(b)
Pub. L. 94–22 struck out “or other individual performing service for the Government” after “employee”, and provided for reimbursement of airplane landing and tie-down fee
Source evidence
Code amendment note
Subsec. (b). Pub. L. 94–22 inserted “authorized” after “allowance”, struck out “or other individual performing service for the Government” after “employee”, and provided for reimbursement of airplane landing and tie-down fee.Enacted provision · exact public law section
Sec. 5. Section 5704 of title 5, United States Code, is amended to read as follows: “(a) Under regulations prescribed under section 5707 of this title, Infra. an employee who is engaged on official business for the Government is entitled to not in excess of— “(1) 11 cents a mile for the use of a privately owned motorcycle; “(2) 20 cents a mile for the use of a privately owned automobile; or “(3) 24 cents a mile for the use of a privately owned airplane; instead of actual expenses of transportation when that mode of transportation is authorized or approved as more advantageous to the Government. A determination of such advantage is not required when payment on a mileage basis is limited to the cost of travel by common carrier including per diem. Notwithstanding the preceding provisions of this subsection, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment, on a mileage basis is limited to the cost of travel by a Government vehicle. “(b) In addition to the mileage allowance authorized under subsection (a) of this section, the employee may be reimbursed for— “(1) parking fees; “(2) ferry fees; “(3) bridge, road, and tunnel costs; and “(4) airplane landing and tie-down fees.”.Pub. L. 96–346 § 2(1) · 94 Stat. 1148
Substituted · 5 U.S.C. § 5704(a)(1)
Pub. L. 96–346, § 2(1), substituted “20 cents” for “11 cents”
Source evidence
Code amendment note
Subsec. (a)(1). Pub. L. 96–346, § 2(1), substituted “20 cents” for “11 cents”.Enacted provision · exact public law section
(1) by striking out “11 cents” in subsection (a)(1) and inserting in lieu thereof “20 cents”;Pub. L. 96–346 § 2(2) · 94 Stat. 1148
Substituted · 5 U.S.C. § 5704(a)(2)
Pub. L. 96–346, § 2(2), substituted “25 cents” for “20 cents”
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 96–346, § 2(2), substituted “25 cents” for “20 cents”.Enacted provision · exact public law section
(2) by striking out “20 cents” in subsection (a)(2) and inserting in lieu thereof “25 cents”; andPub. L. 96–346 § 2(3) · 94 Stat. 1148
Substituted · 5 U.S.C. § 5704(a)(3)
Pub. L. 96–346, § 2(3), substituted “45 cents” for “24 cents”
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 96–346, § 2(3), substituted “45 cents” for “24 cents”.Enacted provision · exact public law section
(3) by striking out “24 cents” in subsection (a)(3) and inserting in lieu thereof “45 cents”.Pub. L. 103–329 title VI § 634(a) · 108 Stat. 2382
Amended · 5 U.S.C. § 5704
Pub. L. 103–329 amended text generally. Prior to amendment, text read as follows:
Source evidence
Code amendment note
Pub. L. 103–329 amended text generally. Prior to amendment, text read as follows:“(a) Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to not in excess of— “(1) 20 cents a mile for the use of a privately owned motorcycle; “(2) 25 cents a mile for the use of a privately owned automobile; or “(3) 45 cents a mile for the use of a privately owned airplane; instead of actual expenses of transportation when that mode of transportation is authorized or approved as more advantageous to the Government. A determination of such advantage is not required when payment on a mileage basis is limited to the cost of travel by common carrier including per diem. Notwithstanding the preceding provisions of this subsection, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle. “(b) In addition to the mileage allowance authorized under subsection (a) of this section, the employee may be reimbursed for— “(1) parking fees; “(2) ferry fees; “(3) bridge, road, and tunnel costs; and “(4) airplane landing and tie-down fees.”
Carl Levin and Howard P. ‘Buck’ McKeon National Defense Authorization Act for Fiscal Year 2015
Pub. L. 113–291 div. A title IX § 915(a) · 128 Stat. 3292
Substituted · 5 U.S.C. § 5704(a)(1)
Pub. L. 113–291, in last sentence, substituted “the rate per mile shall be the single standard mileage rate established by the Internal Revenue Service” for “the rate per mile established by the Administrator shall not exceed the single standard mileage rate established by the Internal Revenue Service”
Source evidence
Code amendment note
Subsec. (a)(1). Pub. L. 113–291, in last sentence, substituted “the rate per mile shall be the single standard mileage rate established by the Internal Revenue Service” for “the rate per mile established by the Administrator shall not exceed the single standard mileage rate established by the Internal Revenue Service”.Enacted provision · exact public law section
(a) In General.— Section 5704(a)(1) of title 5, United States Code, is amended in the last sentence by striking all that follows “the rate per mile” and inserting “shall be the single standard mileage rate established by the Internal Revenue Service.”.
9 of 11 references resolved to an enrolled provision · 2 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| Derivation | U.S. Code | Revised Statutes andStatutes at Large |
| 5 U.S.C. 837. | June 9, 1949, ch. 185, § 4, 63 Stat. 166. | |
| July 28, 1955, ch. 424, § 4, 69 Stat. 394.Aug. 14, 1961, Pub. L. 87–139, §§ 3, 4, 75 Stat. 339, 340. | ||
The word “employee” is substituted for “Civilian officers and employees of departments and establishments” in view of the definition of “employee” in sections 5701 and 2105.
In subsection (a), the words “Under regulations prescribed under section 5707 of this title” are substituted for “under regulations prescribed by the Director of the Bureau of the Budget”.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
Editorial Notes
Amendments1975–2014 · 4 rounds
2014
Subsec. (a)(1). Pub. L. 113–291, in last sentence, substituted “the rate per mile shall be the single standard mileage rate established by the Internal Revenue Service” for “the rate per mile established by the Administrator shall not exceed the single standard mileage rate established by the Internal Revenue Service”.
1994
Pub. L. 103–329 amended text generally. Prior to amendment, text read as follows:
“(a) Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to not in excess of—
“(1) 20 cents a mile for the use of a privately owned motorcycle;
“(2) 25 cents a mile for the use of a privately owned automobile; or
“(3) 45 cents a mile for the use of a privately owned airplane;
instead of actual expenses of transportation when that mode of transportation is authorized or approved as more advantageous to the Government. A determination of such advantage is not required when payment on a mileage basis is limited to the cost of travel by common carrier including per diem. Notwithstanding the preceding provisions of this subsection, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle.
“(b) In addition to the mileage allowance authorized under subsection (a) of this section, the employee may be reimbursed for—
“(1) parking fees;
“(2) ferry fees;
“(3) bridge, road, and tunnel costs; and
“(4) airplane landing and tie-down fees.”
1980
Subsec. (a)(1). Pub. L. 96–346, § 2(1), substituted “20 cents” for “11 cents”.
Subsec. (a)(2). Pub. L. 96–346, § 2(2), substituted “25 cents” for “20 cents”.
Subsec. (a)(3). Pub. L. 96–346, § 2(3), substituted “45 cents” for “24 cents”.
1975
Subsec. (a). Pub. L. 94–22 struck out “or other individual performing services for the Government” after “employee”, substituted “for the Government” for “inside or outside his designated post of duty or place of service”, increased from 8 to 11 cents the allowance for use of a motorcycle, from 12 to 20 cents the allowance for use of an automobile, and from 12 to 24 cents the allowance for use of an airplane, and inserted provision relating to the limitation of an allowance to the cost of travel by Government vehicle when an employee chooses a privately owned vehicle in lieu of a Government vehicle.
Subsec. (b). Pub. L. 94–22 inserted “authorized” after “allowance”, struck out “or other individual performing service for the Government” after “employee”, and provided for reimbursement of airplane landing and tie-down fee.