Page:United States Statutes at Large Volume 108 Part 3.djvu/677

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PUBLIC LAW 103-329—SEPT. 30, 1994 108 STAT. 2429 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 established by the Administrator shall not exceed the single standard mileage rate established by the Internal Revenue Service. "(2) 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. "(b) 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. "(c) Notwithstcmding 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. "(d) In addition to the rate per mile 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. ". (b) Section 5707(b) of title 5, United States Code, is amended to read as follows: "(b) The Administrator of General Services shall prescribe the mileage reimbursement rates for use on official business of privately owned airplanes, privately owned automobiles, and privately owned motorcycles while engaged on official business as provided for in section 5704 of this title as follows: "(1)(A) The Administrator of General Services, in consulta- Reports, tion with the Comptroller General of the United States, the Secretary of Transportation, the Secretary of Defense, and representatives of organizations of employees of the (Government, shall conduct periodic investigations of the cost of travel and the operation of privately owned vehicles to employees while engaged on official business, and shall report the results of such investigations to Congress at least once a year. "(B) In conducting the periodic investigations, the Administrator shall review and analyze among other factors— "(i) depreciation of original vehicle cost; "(ii) gasoline and oil (excluding taxes); "(iii) maintenance, accessories, parts, and tires; "(iv) insurance; and "(v) State and Federal taxes. "(2)(A) The Administrator shall issue regulations under Regulations, this section which— "(i) shall prescribe a mileage reimbursement rate which reflects the current costs as determined by the Administrator of operating privately owned automobiles, and which shall not exceed, as provided in section 5704(a)(1) of this