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The Council of State governments

MAY 2013

CAPITOL facts & figures

State Employee Mileage Reimbursement Rates 2013


While most states reimburse employees for work-related use of private vehicles at the federal rate set by the Internal Revenue Service, some states vary in their reimbursement rates.1
Thirty-six states in 2013 reimbursed public employees for work-related use of their own cars at the mileage reimbursement rate set by the IRS56.5 cents per mile.2 For those 14 states whose rates differ from the federal rate, reimbursement rates range from 37 cents to 55.5 cents per mile. No state reimburses at a rate higher than the federal rate. South Dakota has the lowest mileage reimbursement rate at 37 cents per mile; the state Board of Finance has not increased the mileage reimbursement rate since July 1, 2007. Delaware has the second lowest reimbursement rate at 40 cents per mile, followed by Arkansas with the third lowest rate fixed at 42 cents per mile. Utah has the highest rate among states not matching the federal rate, reimbursing at 55.5 cents per mile, followed by Louisiana and Wisconsin, which have rates fixed at 51 cents per mile. In three statesKentucky, Tennessee and West Virginiathe mileage reimbursement rate is set at 47 cents per mile. Massachusetts and Ohio have an established rate of 45 cents per mile, while Indiana and Maine have mileage reimbursement rates of 44 cents per mile. Colorado is the only state that distinguishes between two-wheel-drive vehicles51 cents per mileand four-wheel-drive vehicles54 cents per miledue to road, terrain or adverse weather conditions.

Since Jan. 1, 2004, the federal rate has been adjusted 12 times. The rate was adjusted down three times over that period: On Jan. 1, 2006, when the rate was adjusted from 48.5 cents to 44.5 cents per mile; On Jan. 1, 2009, when the rate was adjusted from 58.5 cents to 55 cents per mile; and On Jan. 1, 2010, when the rate was adjusted from 55 cents to 50 cents per mile.

State reimbursement rates that deviate from federal rates, 2013


Federal Rate: 56.5 cents/mile

The Internal Revenue Service sets and issues the federal reimbursement rate based on an annual study of fixed and variable costs of operating an automobile each year.
The federal reimbursement rate in 20133 is 56.5 cents per mile, up 1 cent over the 2012 rate and up 20.5 cents over the rate 10 years before36 cents per mile on Jan. 1, 2003.

Arkansas: 42 cents/mile Colorado : 51 to 54 cents/mile Delaware: 40 cents/mile Indiana: 44 cents/mile Kentucky: 47 cents/mile Louisiana : 51 cents/mile Maine: 44 cents/mile

Massachusetts: 45 cents/mile Ohio: 45 cents/mile South Dakota : 37 cents/mile Tennessee : 47 cents/mile Utah: 55.5 cents/mile West Virginia: 47 cents/mile Wisconsin: 51 cents/mile

REFERENCES
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Nurlan Kussainov, CSG Ph.D Research Assistant | nkussainov@csg.org Jennifer Burnett, CSG Program Manager, Fiscal and Economic Policy | jburnett@csg.org

The federal reimbursement rate discussed here is defined by the Internal Revenue Services as the optional standard mileage rate used to calculate the deductible costs of operating an automobile for business. Reimbursement rates for prior years are listed by the Internal Revenue Service in their Standard Mileage Rates table. As of Jan. 1, 2013.

2013 State Mileage Reimbursement Rates for Privately Owned Vehicles


Current Rate (cents per mile) Federal Rate Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming 56.5 56.5 56.5 56.5 42 56.5 51 to 54 56.5 40 56.5 56.5 56.5 56.5 56.5 44 56.5 56.5 47 51 44 56.5 45 56.5 56.5 56.5 56.5 56.5 56.5 56.5 56.5 56.5 56.5 56.5 56.5 56.5 45 56.5 56.5 56.5 56.5 56.5 37 47 56.5 55.5 56.5 56.5 56.5 47 51 56.5 Date Effective January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 March 1, 2009 January 1, 2013 January 2, 2013 January 1, 2013 February 22, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 May 1, 2011 January 1, 2013 January 1, 2013 April 1, 2013 July 1, 2012 January 1, 2009 January 1, 2013 May 22, 2011 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 31, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 July 1, 2007 August 1, 2011 January 1, 2013 April 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 28, 2013 July 1, 2012 January 1, 2013

Source:
The Council of State Governments Survey of State Government Websites, May 2013