Title 5Government Organization and EmployeesRelease 119-73

§5704 Mileage and related allowances

Title 5 › Part PART III— - EMPLOYEES › Subpart Subpart D— - Pay and Allowances › Chapter CHAPTER 57— - TRAVEL, TRANSPORTATION, AND SUBSISTENCE › Subchapter SUBCHAPTER I— - TRAVEL AND SUBSISTENCE EXPENSES; MILEAGE ALLOWANCES › § 5704

Last updated Apr 6, 2026|Official source

Summary

Employees who use their own car, private airplane, or private motorcycle for official government work can be paid a set mileage rate instead of being paid for every actual travel cost. The Administrator of General Services sets that mileage rate. If the Internal Revenue Service sets a single standard mileage rate for taxpayers in a year, that IRS rate must be used. Private plane or motorcycle use must be approved as more useful to the government. You do not have to show a private vehicle is more advantageous when payment is limited to the cost of travel by a common carrier (plus per diem). If an employee chooses a private vehicle instead of an available government vehicle, mileage pay is limited to the cost of a government vehicle. In addition to mileage, the government can repay parking, ferry, bridge/road/tunnel tolls, and airplane landing or tie-down fees.

Full Legal Text

Title 5, §5704

Government Organization and Employees — Source: USLM XML via OLRC

(a)(1)Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to a rate per mile established by the Administrator of General Services, instead of the actual expenses of transportation, for the use of a privately owned automobile when that mode of transportation is authorized or approved as more advantageous to the Government. In any year in which the Internal Revenue Service establishes a single standard mileage rate for optional use by taxpayers in computing the deductible costs of operating their automobiles for business purposes, the rate per mile shall be the single standard mileage rate established by the Internal Revenue Service.
(2)Under regulations prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to a rate per mile established by the Administrator of General Services, instead of the actual expenses of transportation, for the use of a privately owned airplane or a privately owned motorcycle when that mode of transportation is authorized or approved as more advantageous to the Government.
(b)A determination that travel by a privately owned vehicle is more advantageous to the Government is not required under subsection (a) of this section when payment on a mileage basis is limited to the cost of travel by common carrier including per diem.
(c)Notwithstanding the provisions of subsections (a) and (b) of this section, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle.
(d)In addition to the rate per mile authorized under subsection (a) of this section, the employee may be reimbursed for—
(1)parking fees;
(2)ferry fees;
(3)bridge, road, and tunnel costs; and
(4)airplane landing and tie-down fees.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

DerivationU.S. CodeRevised Statutes andStatutes at Large 5 U.S.C. 837.
June 9, 1949, ch. 185, § 4, 63 Stat. 166.
July 28, 1955, ch. 424, § 4, 69 Stat. 394.Aug. 14, 1961, Pub. L. 87–139, §§ 3, 4, 75 Stat. 339, 340. The word “employee” is substituted for “Civilian officers and employees of departments and establishments” in view of the definition of “employee” in section 5701 and 2105. In subsection (a), the words “Under

Regulations

prescribed under section 5707 of this title” are substituted for “under

Regulations

prescribed by the Director of the Bureau of the Budget”. Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.

Editorial Notes

Amendments

2014—Subsec. (a)(1). Pub. L. 113–291, in last sentence, substituted “the rate per mile shall be the single standard mileage rate established by the Internal Revenue Service” for “the rate per mile established by the Administrator shall not exceed the single standard mileage rate established by the Internal Revenue Service”. 1994—Pub. L. 103–329 amended text generally. Prior to amendment, text read as follows: “(a) Under

Regulations

prescribed under section 5707 of this title, an employee who is engaged on official business for the Government is entitled to not in excess of— “(1) 20 cents a mile for the use of a privately owned motorcycle; “(2) 25 cents a mile for the use of a privately owned automobile; or “(3) 45 cents a mile for the use of a privately owned airplane; instead of actual expenses of transportation when that mode of transportation is authorized or approved as more advantageous to the Government. A determination of such advantage is not required when payment on a mileage basis is limited to the cost of travel by common carrier including per diem. Notwithstanding the preceding provisions of this subsection, in any case in which an employee who is engaged on official business for the Government chooses to use a privately owned vehicle in lieu of a Government vehicle, payment on a mileage basis is limited to the cost of travel by a Government vehicle. “(b) In addition to the mileage allowance authorized under subsection (a) of this section, the employee may be reimbursed for— “(1) parking fees; “(2) ferry fees; “(3) bridge, road, and tunnel costs; and “(4) airplane landing and tie-down fees.” 1980—Subsec. (a)(1). Pub. L. 96–346, § 2(1), substituted “20 cents” for “11 cents”. Subsec. (a)(2). Pub. L. 96–346, § 2(2), substituted “25 cents” for “20 cents”. Subsec. (a)(3). Pub. L. 96–346, § 2(3), substituted “45 cents” for “24 cents”. 1975—Subsec. (a). Pub. L. 94–22 struck out “or other individual performing services for the Government” after “employee”, substituted “for the Government” for “inside or outside his designated post of duty or place of service”, increased from 8 to 11 cents the allowance for use of a motorcycle, from 12 to 20 cents the allowance for use of an automobile, and from 12 to 24 cents the allowance for use of an airplane, and inserted provision relating to the limitation of an allowance to the cost of travel by Government vehicle when an employee chooses a privately owned vehicle in lieu of a Government vehicle. Subsec. (b). Pub. L. 94–22 inserted “authorized” after “allowance”, struck out “or other individual performing service for the Government” after “employee”, and provided for reimbursement of airplane landing and tie-down fee.

Reference

Citations & Metadata

Citation

5 U.S.C. § 5704

Title 5Government Organization and Employees

Last Updated

Apr 6, 2026

Release point: 119-73