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-four states in 2013 reimbursed public employees for work-related use of their own cars at the mileage reimbursement rate set by the IRS—56.5 cents per mile.2

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  • For those 16 states whose rates differ from the federal rate, reimbursement rates range from 31 cents to 55.5 cents per mile. No state reimburses at a rate higher than the federal rate.
  • New Jersey has the lowest mileage reimbursement rate at 31 cents per mile followed by South Dakota and Missouri at 37 cents per mile. The New Jersey rate has been the same since 2000, while the rate has been the same since 2007 in South Dakota and since 2010 in Missouri.
  • 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 states—Kentucky, Tennessee and West Virginia—the 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 vehicles—51 cents per mile—and four-wheel-drive vehicles—54 cents per mile—due to road, terrain or adverse weather conditions.

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 before—36 cents per mile on Jan. 1, 2003.
  • 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.

1The 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.”

2Reimbursement rates for prior years are listed by the Internal Revenue Service in their Standard Mileage Rates table.

3As of Jan. 1, 2013.

 

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