§ 301-11.21 Allowable M&IE reimbursement when meals are provided.

(a) Except as provided in paragraph (c) or (d) of this section, when M&IE per diem is authorized and meals are provided, either by the Government or included in the registration fee, including meals furnished under the authority of chapter 304 of this subtitle, employees must adjust the amount reimbursed by deducting the appropriate amount shown at https://www.gsa.gov/mie. (b) For meals provided on the day of departure and the last day of travel, employees must deduct the entire allocated meal cost from the decreased M&IE rate. The total amount of meal deductions made will not cause employees to receive less than the amount allowed for incidental expenses. (c) Employees do not need to deduct meals provided by a common carrier or a complimentary meal provided by a hotel/motel. (d) Agencies may allow employees to claim the full M&IE amount if the employee was unable to take part in a Government-furnished meal due to the conduct of official business or: (1) Was unable to consume the furnished meal(s) because of medical requirements or religious beliefs and purchased substitute meals instead; and (2) If the employee had advance knowledge of the meals to be furnished: (i) Requested specific approval to claim the full M&IE allowance prior to travel; and (ii) Made a reasonable effort to make alternative meal arrangements but was unable to do so.