Brown adipose tissue (BAT) , also known as brown fat, is one of two types of fat humans and other mammals have-the other type is known as white or yellow fat. Human newborns and hibernating mammals have high levels of brown fat.Brown fat's main function is to generate body heat.rown adipose tissue (BAT) , also known as brown fat, is one of two types of fat humans and other mammals have-the other type is known as white or yellow fat. Human newborns and hibernating mammals have high levels of brown fat.
California law requires that mileage reimbursement be paid no matter what the persons wages are. A recent court decision allows mileage reimbursement be paid as wages, but it also must be annotated on pay records what portion of those wages are for reimbursement.
If these conditions are met, your employer doesnât have to report the reimbursements as taxable wages on your W-2, which means you donât pay income tax on them. But, since you receive tax-free mileage reimbursements, it means youâre precluded from also taking a deduction for the same mileage expenses. However, if your reimbursement or allowance doesnât cover the entire expense, you can deduct the unreimbursed portion as if no reimbursement policy exists. Your Form 2106 will show your expenses and the amount of employer reimbursement; the difference between the two will be your deduction.