NC H71

Increases legislator subsistence and travel allowances effective upon convening of the 2019 General Assembly to align with 2017 fiscal year General Services Administration maximum per diem rates and 2016 Internal Revenue Service business standard mileage rates.

Updates the Internal Revenue Service reference for business standard mileage rates from Rev. Proc. 93-51 (December 27, 1993) to IR-2015-137 (December 17, 2015) for weekly travel allowances and travel allowances while representing the General Assembly.

Changes daily meal allowance for out-of-state travel from $26.00 to $51.00 per day, plus actual lodging expenses not to exceed the applicable maximum per diem rates.

Incorporates 2017 fiscal year GSA per diem rates for travel to Raleigh and allows use of either GSA rates or Department of Defense rates (as of June 30, 2016) for locations outside the contiguous United States.

Applies effective date of the law upon the convening of the 2019 General Assembly, with all other provisions effective when the act becomes law.