Mileage in Personal Vehicle
Mileage Rate
A state employee is entitled to be reimbursed for mileage incurred to conduct state business per Texas Government Code, Section 660.041. The reimbursement may not exceed the total of the number of miles traveled for business multiplied by the maximum mileage reimbursement rate per Texas Government Code, Section 660.042. The mileage reimbursement rate is inclusive of all expenses associated with the employee’s use of his or her vehicle. The mileage reimbursement rate applies to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles. A state agency is not required to reimburse employees at the maximum rate. A state agency may specify a mileage reimbursement rate that is lower than the maximum allowable rate per mile under Texas Government Code, Section 660.007(b). The agency must notify affected individuals in writing about the lower rate before implementing it.
Inability to Conduct Official State Business
Mileage incurred while traveling to a duty point is not reimbursable if the state employee is unable to conduct official state business because the employee’s personal vehicle breaks down before reaching the duty point. In contrast, mileage incurred by another employee picking up a state employee at the location where the vehicle broke down and returns the employee to the employee’s designated headquarters is reimbursable to that employee regardless of whether the first employee conducted any official state business before the vehicle broke down.
Route Determination
The number of reimbursable miles may not exceed the number of miles of the most cost-effective, reasonably safe route between an employee’s origin of travel and the final duty point. In determining the most cost-effective, reasonably safe route, a state agency may consider the route that provides the shortest distance, the quickest drive time or the safest road conditions.
A member of the Legislature may only receive mileage reimbursement for the most cost-effective route.
Mileage Calculation
The number of miles traveled by an employee for state business may be determined by point-to-point itemization. Point-to-point mileage may be documented by an employee’s vehicle odometer reading or by a readily available online mapping service. An agency must adopt by internal policy one online mapping service to be used by agency employees. The itemization must be sufficiently detailed for the agency reimbursing the mileage to verify the number of miles.
Note: An increase in the number of miles incurred due to an employee receiving inadequate directions or being lost is not reimbursable.
Travel Between Residence and an Airport
The agency may determine when it is appropriate to reimburse an employee for mileage between a residence and an airport.
Mileage Incurred to Transport an Employee To and From an Airport
An agency may reimburse the round-trip mileage costs associated with transporting an employee to and from an airport. However, the mileage reimbursement may not exceed the cost of one round trip to and from the airport in the employee’s personal vehicle plus parking at the airport.
Travel Between Employee’s Residence and Place of Employment
Personal Vehicle
Per, Texas Government Code, Section 660.041(c) a state employee may not be reimbursed for mileage incurred in traveling between the employee’s residence and place of employment in a personally owned or leased motor vehicle unless the travel:
- Is necessitated by extraordinary circumstances.
— and — - Occurs outside of the hours the employee is working.
Other Transportation
The same restrictions and requirements that apply to the use of a personally owned vehicle apply to an employee’s use of mass transit, taxi or limousine when traveling between an employee’s residence and place of employment. See Documentation Requirements for Mileage.
Justice Courts
If a temporary justice of the peace is also serving as a justice of the peace in another justice precinct in the county, the commissioners court may authorize reimbursement for the mileage expenses incurred in performing the official duties of the temporary justice’s appointment, notwithstanding Chapter 152, Local Government Code (per Texas Government Code, Section 27.055[b]).