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Transportation-industry per diem. The IRS-approved meal and incidental expenses rate for taxpayers in the transportation industry is $59 for all localities within the CONUS and $65 for all localities outside the CONUS.
2. For other allowances that are based on per diem rates (e.g., TLE, TLA, TQSE, TQSA) , see the appropriate rulesfor those allowances regarding what per diem rate to use. 3. The standard ONBASE INCIDENTAL RATE is $3.50 OCONUS wide.4.hen Government meals are directed, the appropriate Government meal rate, as prescribed in Appendix A, isapplicable. 5. Per Diem Rate = Max Lodging + Meals (Local Meals, Proportional, or Government) + Incidental Rate (Local orOnBase) * All rates are in US ....