For FY 2026, no new non-standard area (NSA) locations are added. The maximum lodging allowance rates in existing per diem localities remain at FY 2025 levels, and the standard lodging rate also remains unchanged at $110. The M&IE rs for FY 2026 are unchanged at $68-$ rate is unchanged at $68. Standard CONUS rate applies to all counties not specifically listed. Cities not listed may be located in a listed county. This Per Diem Bulletin updates the maximum lodging allowance rates in some existing per diem localities. No new non-standard area (NSA) locations are being added for FY 2025. In Notice 2025-54, the Internal Revenue Service has updated the federal per diem rates established by Notice 2024-68 for travel within the continental United States (CONUS). PURPOSE This annual notice provides the 2025-2026 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only PER DIEM is a flat rate paid to the service member and a percentage paid to dependents for meals and lodging in route. TLE Temporary Lodging Expense is an allowance that partially reimburses a Service member for lodging and meal expenses while staying in temporary lodging, in the CONUS, during a PCS. The IRS today released Notice 2025-54—an annual notice providing the 2025-2026 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home.