Internal Revenue Code Section 274(n)

IRS's $10 rise in the high-cost per diem goes entirely to lodging and incidentals

IRS Notice 2026-60 raises the high-low per diem to $329 a day in high-cost areas and $230 elsewhere from Oct. 1. With meals frozen, the whole raise goes to lodging and incidentals, and a city added to the high-cost list is worth $99 a day.