What expense is not included in the per diem rate when traveling within CONUS?

The per diem rate when traveling within the Continental United States (CONUS) generally includes specific allowances for meals and incidentals, as well as lodging costs. However, lodging tax is typically not included in this per diem rate. This is because the per diem is intended to cover the basic lodging cost and does not encompass additional charges that may vary widely by location, including taxes imposed by local governments.

Understanding this distinction is important for managing travel expenses effectively, as travelers must account for lodging tax outside of the per diem as an additional expense. This ensures that all expenses are properly budgeted and that travelers are aware of the full financial implications of their trips.

In contrast, meals are a core part of the per diem, incidentals are covered under the per diem as well, and transportation costs would usually fall under separate allowances unless specified otherwise in a travel policy.