Accounting Portal

Tax Resources for Accountants and Small Businesses (U.S.)

Code of Federal Regulations (CFR)

Updated ·

www.gpoaccess.gov/cfr

www.gsa.gov/ftr

 

Foreword

Chapter 300—General

Subchapter A—Introduction

Part 300-1—The Federal Travel Regulation (FTR)

Part 300-2—How to Use the FTR

Part 300-3—Glossary of Terms

Subchapter B—Agency Requirements

Part 300-70—Agency Reporting Requirements

Part 300-80—Relocation Expenses Test Programs

Chapter 301—Temporary Duty (TDY) Travel Allowances

Subchapter A—Introduction

Part 301-1—Applicability

Part 301-2—General Rules

Subchapter B—Allowable Travel Expenses

Part 301-10—Transportation Expenses

Part 301-11—Per Diem Expenses

Part 301-12—Miscellaneous Expenses

Part 301-13—Travel of an Employee With Special Needs

Part 301-30—Emergency Travel

Part 301-31—Threatened Law Enforcement/Investigative Employees

Subchapter C—Arranging for Travel Services, Paying Travel Expenses, and Claiming Reimbursement

Part 301-50—Arranging for Travel Services

Part 301-51—Paying Travel Expenses

Part 301-52—Claiming Reimbursement

Part 301-53—Using Promotional Materials and Frequent Traveler Programs

Part 301-54—Collection of Undisputed Delinquent Amounts Owed to the Contractor Issuing the Individually Billed Travel Charge Card

Subchapter D—Agency Responsibilities

Part 301-70—Internal Policy and Procedure Requirements

Part 301-71—Agency Travel Accountability Requirements

Part 301-72—Agency Responsibilities Related to Common Carrier Transportation

Part 301-73—Travel Programs

Part 301-74—Conference Planning

Part 301-75—Pre-employment Interview Travel

Part 301-76—Collection of Undisputed Delinquent Amounts Owed to the Contractor Issuing the Individually Billed Travel Charge Card

Appendix A to Chapter 301—Prescribed Maximum Per Diem Rates for CONUS

Appendix B to Chapter 301—Allocation of M&IE Rates To Be Used in Making Deductions From the M&IE Allowance

Appendix C to Chapter 301—Standard Data Elements for Federal Travel

Appendix D to Chapter 301—Glossary of Acronyms

Appendix E to Chapter 301—Suggested Guidance for Conference Planning

Chapter 302—Relocation Allowances

Subchapter A—Introduction

Part 302-1—General Rules

Part 302-2—Employee Eligibility Requirements

Subchapter B—Relocation Allowances

Part 302-3—Relocation Allowance by Specific Type

Subchapter C—Permanent Change of Station (PCS) Allowances for Subsistence and Transportation Expenses

Part 302-4—Allowances for Subsistence and Transportation

Part 302-5—Allowance for Househunting Trip Expenses

Part 302-6—Allowance for Temporary Quarters Subsistence Expenses

Subchapter D—Transportation and Storage of Property

Part 302-7—Transportation and Temporary Storage of Household Goods and Professional Books, Papers, and Equipment (PBP&E)

Part 302-8—Allowances for Extended Storage of Household Goods (HHG)

Part 302-9—Allowances for Transportation and Emergency Storage of a Privately Owned Vehicle

Part 302-10—Allowances for Transportation of Mobile Homes and Boats Used as a Primary Residence

Subchapter E—Residence Transaction Allowances

Part 302-11—Allowances for Expenses Incurred in Connection With Residence Transactions

Part 302-12—Use of a Relocation Services Company

Part 302-13—[Reserved]

Part 302-14—Home Marketing Incentive Payments

Part 302-15—Allowance for Property Management Services

Subchapter F—Miscellaneous Allowances

Part 302-16—Allowance for Miscellaneous Expenses

Part 302-17—Relocation Income Tax (RIT) Allowance

Chapter 303—Payment of Expenses Connected With the Death of Certain Employees

Part 303-70—Agency Requirements for Payment of Expenses Connected With the Death of Certain Employees

Chapter 304—Payment of Travel Expenses From a Non-Federal Source

Subchapter A—Employee’s Acceptance of Payment From a Non-Federal Source for Travel Expenses

Part 304-1—Authority

Part 304-2—Definitions

Part 304-3—Employee Responsibility

Subchapter B—Agency Requirements

Part 304-4—Authority

Part 304-5—Agency Responsibilities

Part 304-6—Payment Guidelines

Subchapter C—Acceptance of Payments for Training

Part 304-7—Authority/Applicability

Part 304-8—Definitions

Part 304-9—Contributions and Awards

Disclaimer
The information provided on Accounting Portal is for general informational and educational purposes only and does not constitute professional accounting, tax, financial, or legal advice. While we strive for accuracy and timeliness, no representation or warranty is made regarding completeness or reliability. Always consult a qualified professional before making any business, tax, or financial decisions. Neither Accounting Portal nor its authors are liable for any loss or damage resulting from the use of this information.

© 2025 Accounting Portal. All rights reserved.