NC H122

Updates mileage reimbursement for state employees and board/commission members to the current Internal Revenue Service business standard mileage rate, replacing the fixed 25-cent per mile rate.

Changes per diem for state employees to equal the maximum federal per diem rate for federal employees traveling to Raleigh, North Carolina, as set by the General Services Administration, effective annually each July 1.

Updates legislator mileage and per diem rates effective with the 2023 General Assembly to reference the 2019 federal rates (Rev. Proc. 2010-51, December 14, 2018) rather than 1993 rates.

Maintains existing exceptions for lunch reimbursement and documentation requirements for overnight lodging expenses.

Effective July 1, 2021, except for legislator changes which take effect upon convening of the 2023 General Assembly.