U.S. Code » 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

5 U.S.C. § 5704

Mileage and related allowances

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 5 CasesGoogle Scholar
(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.(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 499; Pub. L. 94–22, § 5, May 19, 1975, 89 Stat. 85; Pub. L. 96–346, § 2, Sept. 10, 1980, 94 Stat. 1148; Pub. L. 103–329, title VI, § 634(a), Sept. 30, 1994, 108 Stat. 2428; Pub. L. 113–291, div. A, title IX, § 915(a), Dec. 19, 2014, 128 Stat. 3475.)

Historical and Revision Notes

Derivation

U.S. Code

Revised Statutes and

Statutes 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 sections 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 NotesAmendments

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.

Notes of Decisions
Cited in 16 cases (6 in the last 5 years), 1982–2025 · leading case: Equal Emp't Opportunity Comm'n v. United Health Programs of Am., Inc., 350 F. Supp. 3d 199 (E.D.N.Y 2018).
Sort: Relevance Newest Treatment
Equal Emp't Opportunity Comm'n v. United Health Programs of Am., Inc., 350 F. Supp. 3d 199 (E.D.N.Y 2018). “Witnesses who travel by privately owned vehicle shall be provided a "travel allowance equal to the mileage allowance" prescribed pursuant to 5 U.S.C. § 5704 , and witnesses who travel shall also be paid in full for any taxi fares between lodging and carrier terminals, normal…”
Simmons v. McLean Trucking Co., 100 F.R.D. 61 (N.D. Ga. 1983). · cites it 2× “§ 1821 (c)(2) provides that mileage allowance shall be determined by reference to 5 U.S.C.A. § 5704 . 5 U.S.C.A. § 5704 , in turn, provides for 25 cents per mile for a private automobile.”
J.T. Gibbons, Inc. v. Crawford Fitting Co., 102 F.R.D. 73 (E.D. La. 1984). “5 U.S.C. § 5704 . At this rate, a total of $1,758.”
Evans v. Fuller, 94 F.R.D. 311 (W.D. Ark. 1982). “The travel allowance prescribed by 5 U.S.C. § 5704 is 25 cents per mile for the use of a privately owned automobile.”
Exhibitors' Serv., Inc. v. Am. Multi-Cinema, Inc., 583 F. Supp. 1186 (C.D. Cal. 1984). “(c)(2) A travel allowance equal to the mileage allowance which the Administrator of General Services has prescribed, pursuant to section 5704 of title 5 [5 USCS § 5704], for official travel of employees of the Federal Government shall be paid to each witness who travels by…”
Nat'l Treasury Employees Union v. Fed. Labor Relations Auth., 856 F.2d 293 (D.C. Cir. 1988). “§ 7117 (a)(1),) because 5 U.S.C. § 5704 provides travel reimbursement only if a federal employee is “engaged in official business for the Government”; costs of travel between residence and official duty stations “must be borne by employees.”
Jones v. Schlender, 640 P.2d 1177 (Idaho 1982). “” The district court determined that the mileage allowance in force on the date plaintiff respondent appeared in United States District Court was 20 cents per mile.”
Bridges v. United States (Fed. Cl. 2021). · cites it 2× “See 5 U.S.C. § 5704 (a)(1) (“[A]n 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…”
Kenneth J. Delano, Jr. v. Denis McDonough (Vet. App. 2024). · cites it 2× “The Federal Government, in turn, may rely on the IRS business rate to reimburse employees who use privately owned vehicles for official government business "when that mode of transportation is authorized or approved as more advantageous to the Government.”
Anderson v. Edward D. Jones & Co., L.P. (E.D. Cal. 2025). · cites it 2× “5 U.S.C. § 5704 (a). In addition to the rate per mile, reimbursement 21 may take place for parking fees, ferry fees, bridge, road, and tunnel costs, and 22 airplane landing and tie-down fees.”
Sullivan v. Ball, 710 F. Supp. 778 (M.D. Fla. 1989). · cites it 3× “In response to the first motion to dismiss filed by defendant, plaintiffs sought and obtained leave to file an amended complaint. Jurisdiction under the three counts of the Amended Complaint is asserted on essentially two grounds.”
Adams v. Roberts (D. Mont. 2021). “See 5 U.S.C. § 5704 (a). Pursuant to its authority to decline to tax costs enumerated under 18 U.”
Show all 16 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.