North Carolina SB 832: Modify State Employee Reimbursement.
Status: Referred to Committee on Appropriations (as of 1997-04-14)
State: North Carolina · Session: 1997 · Bill: SB 832
Subjects: HOTELS & MOTELS, PUBLIC, SALARIES & BENEFITS, SEN. KERR, STATE EMPLOYEES, TAXATION, TAXES, OCCUPANCY, TAXES, SALES & USE
Sponsors: Hoyle, Kerr
Bill Text
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1997 S 1 SENATE BILL 832 Short Title: Modify State Employee Reimbursement. (Public) ─────────────────────────────────────── Sponsors: Senators Kerr; and Hoyle. ─────────────────────────────────────── Referred to: Appropriations. ─────────────────────────────────────── April 14, 1997 A BILL TO BE ENTITLED 1 AN ACT TO REIMBURSE STATE EMPLOYEES FOR TAXES PAID ON LODGING 2 WHILE ON OFFICIAL STATE BUSINESS. 3 The General Assembly of North Carolina enacts: 4 Section 1. G.S. 138-6(a) reads as rewritten: 5 "(a) Travel on official business by the officers and employees of State departments, 6 institutions and agencies which institutions, and agencies that operate from funds deposited 7 with the State Treasurer shall be reimbursed at the following rates: 8 (1) For transportation by privately owned automobile, the business standard 9 mileage rate set by the Internal Revenue Service per mile of travel and 10 the actual cost of tolls paid. Any other law which that sets a mileage 11 rate by referring to the rate set herein, instead establishes a rate of 12 twenty-five cents (25¢) per mile. No reimbursement shall be made for 13 the use of a personal car in commuting from an employee's home to his 14 the employee's duty station in connection with regularly scheduled work 15 hours. Any designation of an employee's home as his the employee's 16 duty station by a department head shall require prior approval by the 17 Office of State Budget and Management on an annual basis. 18 (2) For bus, railroad, Pullman, or other conveyance, actual fare. 19 GENERAL ASSEMBLY OF NORTH CAROLINA 1997 Page 2 SENATE BILL 832 version 1 (3) For expenses incurred for subsistence, payment of seventy-one dollars 1 ($71.00) per day plus applicable lodging taxes when traveling in-state or 2 eighty-three dollars ($83.00) per day plus applicable lodging taxes when 3 traveling out-of-state. For the purpose of this section, the term 4 'applicable lodging taxes' means sales taxes and room occupancy taxes 5 paid on reimbursable lodging and documented by a receipt from a 6 commercial establishment. When travel involves less than a full day 7 (24-hour period), a reasonable prorated amount shall be paid in 8 accordance with regulations and criteria which shall be promulgated and 9 published by the Director of the Budget. Reimbursement to State 10 employees for lunches eaten while on official business may be made 11 only in the following circumstances: 12 a. When an overnight stay is required reimbursement is allowed 13 while an employee is in travel status; 14 b. When the cost of the lunch is included as part of a registration fee 15 for a formal congress, conference, assembly, or convocation, by 16 whatever name called. Such The assembly must involve the 17 active participation of persons other than the employees of a 18 single State department, institution, or agency and must be 19 necessary for conducting official State business; or 20 c. When the State employee is a member of a State board, 21 commission, committee, or council which that operates from 22 funds deposited with the State Treasurer, and the lunch is 23 preplanned as part of the meeting for the entire board, 24 commission, committee, or council. 25 (4) For convention registration fees not to exceed thirty dollars ($30.00) per 26 convention." 27 Section 2. This act becomes effective July 1, 1997. 28
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