Documente Academic
Documente Profesional
Documente Cultură
MAY 2013
Since Jan. 1, 2004, the federal rate has been adjusted 12 times. The rate was adjusted down three times over that period: On Jan. 1, 2006, when the rate was adjusted from 48.5 cents to 44.5 cents per mile; On Jan. 1, 2009, when the rate was adjusted from 58.5 cents to 55 cents per mile; and On Jan. 1, 2010, when the rate was adjusted from 55 cents to 50 cents per mile.
The Internal Revenue Service sets and issues the federal reimbursement rate based on an annual study of fixed and variable costs of operating an automobile each year.
The federal reimbursement rate in 20133 is 56.5 cents per mile, up 1 cent over the 2012 rate and up 20.5 cents over the rate 10 years before36 cents per mile on Jan. 1, 2003.
Arkansas: 42 cents/mile Colorado : 51 to 54 cents/mile Delaware: 40 cents/mile Indiana: 44 cents/mile Kentucky: 47 cents/mile Louisiana : 51 cents/mile Maine: 44 cents/mile
Massachusetts: 45 cents/mile Ohio: 45 cents/mile South Dakota : 37 cents/mile Tennessee : 47 cents/mile Utah: 55.5 cents/mile West Virginia: 47 cents/mile Wisconsin: 51 cents/mile
REFERENCES
1 2 3
Nurlan Kussainov, CSG Ph.D Research Assistant | nkussainov@csg.org Jennifer Burnett, CSG Program Manager, Fiscal and Economic Policy | jburnett@csg.org
The federal reimbursement rate discussed here is defined by the Internal Revenue Services as the optional standard mileage rate used to calculate the deductible costs of operating an automobile for business. Reimbursement rates for prior years are listed by the Internal Revenue Service in their Standard Mileage Rates table. As of Jan. 1, 2013.
Source:
The Council of State Governments Survey of State Government Websites, May 2013