{ "name": "PerDiemDesk Reimbursement Rules By Jurisdiction", "title": "Reimbursement Rules By Jurisdiction", "url": "https://perdiemdesk.com/datasets/reimbursement-rules-by-jurisdiction/", "csv": "https://perdiemdesk.com/datasets/reimbursement-rules-by-jurisdiction.csv", "markdown": "https://perdiemdesk.com/datasets/reimbursement-rules-by-jurisdiction/index.md", "computed_at": "2026-10-05", "license": "https://perdiemdesk.com/terms", "headline": "The Reimbursement Rules By Jurisdiction carries 2 published figures read from 3 sources' own pages, from 7.25 to 75 USD, read 26 September 2026.", "quotes": [ "The Reimbursement Rules By Jurisdiction carries 2 published figures read from 3 sources' own pages, from 7.25 to 75 USD, read 26 September 2026.", "3 of the 10 named sources read in full publish a figure; 6 publish none, read 26 September 2026.", "Reimbursement Rules By Jurisdiction, rule documentary evidence threshold (26 CFR 1.274-5): median 75 USD across 1 source, read 26 September 2026.", "Reimbursement Rules By Jurisdiction, rule federal minimum wage floor on employee-borne business costs (FLSA): median 7.25 USD across 1 source, read 26 September 2026.", "Reimbursement Rules By Jurisdiction, rule accountable plan reasonable-period safe harbour (advance): median 30 day across 1 source, read 26 September 2026." ], "citation": "\"PerDiemDesk Reimbursement Rules By Jurisdiction\", updated 2026-10-05, https://perdiemdesk.com/datasets/reimbursement-rules-by-jurisdiction/.", "changed_since": null, "national": { "unit": "USD", "n": 2, "median": 41.125, "min": 7.25, "max": 75, "p25": null, "p75": null, "mean": 41.125, "units": { "USD": 2, "day": 1 }, "published_sources": 3, "named_sources": 10, "read_sources": 10, "not_published": 6, "published_share": 0.3 }, "by_axis": { "rule": { "documentary evidence threshold (26 CFR 1.274-5)": { "USD": { "n": 1, "median": 75, "min": 75, "max": 75, "p25": 75, "p75": 75, "mean": 75 } }, "federal minimum wage floor on employee-borne business costs (FLSA)": { "USD": { "n": 1, "median": 7.25, "min": 7.25, "max": 7.25, "p25": 7.25, "p75": 7.25, "mean": 7.25 } }, "accountable plan reasonable-period safe harbour (advance)": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } } } }, "rows": [ { "source": "eCFR 26 CFR 1.274-5, substantiation requirements", "url": "https://www.ecfr.gov/current/title-26/section-1.274-5", "figure": "$75 ", "value": 75, "unit": "USD", "vat": null, "axis": { "rule": "documentary evidence threshold (26 CFR 1.274-5)" }, "retrieved_at": "2026-09-26", "quote": "(2) Any other expenditure of $75 or more except, for transportation charges, documentary evidence will not be required if not readily available.", "source_class": "primary-government", "text_sha256": "b49bfa9de03d380eb68be9f9c76f13325d62c8b97b8a92a6caccb4e7e9cc1825" }, { "source": "US Department of Labor, WHD Fact Sheet 16: deductions from wages", "url": "https://www.dol.gov/agencies/whd/fact-sheets/16-flsa-wage-deductions", "figure": "$7.25 ", "value": 7.25, "unit": "USD", "vat": null, "axis": { "rule": "federal minimum wage floor on employee-borne business costs (FLSA)" }, "retrieved_at": "2026-09-26", "quote": "If the employer requires the employee to bear the cost, it may not reduce the employee's wage below the minimum wage of $7.25 per hour effective July 24, 2009.", "source_class": "primary-government", "text_sha256": "8d18884403270b3546ca82cc631a9060a80d6a7a74fece654d9e6b1047a666ca" }, { "source": "the statute per state", "url": "https://www.ecfr.gov/current/title-26/section-1.62-2", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "rule": "accountable plan reasonable-period safe harbour (advance)" }, "retrieved_at": "2026-09-26", "quote": "An advance made within 30 days of when an expense is paid or incurred, an expense substantiated to the payor within 60 days after it is paid or incurred, or an amount returned to the payor within 120 days after an expense is paid or incurred will be treated as having occurred within a reasonable period of time.", "source_class": "primary-government", "text_sha256": "66fbae21abeef009e83735d97302d62aeb934219f85ce78ccf4426f552fc740e" } ], "not_published": [ { "source": "eCFR 26 CFR 1.274-5T, temporary substantiation regulations", "url": "https://www.ecfr.gov/current/title-26/section-1.274-5T", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" }, { "source": "eCFR 26 CFR 1.274-12, meals and food or beverage expenses", "url": "https://www.ecfr.gov/current/title-26/section-1.274-12", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" }, { "source": "New York Labor Law § 198-c (benefits and wage supplements)", "url": "https://www.nysenate.gov/legislation/laws/LAB/198-C", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "DC Code § 32-1302 (payment of wages)", "url": "https://code.dccouncil.gov/us/dc/council/code/sections/32-1302", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" }, { "source": "South Dakota Codified Law 60-2-1 (employer to indemnify employee)", "url": "https://sdlegislature.gov/Statutes/60-2-1", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Washington State Department of Labor & Industries: getting paid", "url": "https://www.lni.wa.gov/workers-rights/wages/getting-paid/", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.ecfr.gov/current/title-26/section-1.62-2", "label": "eCFR 26 CFR 1.62-2, reimbursements and other expense allowance arrangements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/section-1.274-5", "label": "eCFR 26 CFR 1.274-5, substantiation requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/section-1.274-5T", "label": "eCFR 26 CFR 1.274-5T, temporary substantiation regulations", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/section-1.274-12", "label": "eCFR 26 CFR 1.274-12, meals and food or beverage expenses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dol.gov/agencies/whd/fact-sheets/16-flsa-wage-deductions", "label": "US Department of Labor, WHD Fact Sheet 16: deductions from wages", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nysenate.gov/legislation/laws/LAB/198-C", "label": "New York Labor Law § 198-c (benefits and wage supplements)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://code.dccouncil.gov/us/dc/council/code/sections/32-1302", "label": "DC Code § 32-1302 (payment of wages)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sdlegislature.gov/Statutes/60-2-1", "label": "South Dakota Codified Law 60-2-1 (employer to indemnify employee)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.lni.wa.gov/workers-rights/wages/getting-paid/", "label": "Washington State Department of Labor & Industries: getting paid", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/section-1.62-2", "label": "the statute per state", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 10 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in USD (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 52 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule: whether the employer MUST reimburse a necessary business expense, under which statute, with what exclusions, and - separately - whether a reimbursement is taxable pay, which turns on the federal accountable-plan test rather than on state law. Fifty states plus the federal rules, each quoted from the statute or regulation itself with its effective date. Every 'expense reimbursement laws by state' page in this market is one law firm's summary of another's; ours is the statutes read one by one, and the derived figure is the count of states that require it, which changes as legislatures move.", "embed": "

7.25 to 75 USD

2 published figures, Reimbursement Rules By Jurisdiction, across 3 sources, read 26 September 2026

Source: PerDiemDesk Reimbursement Rules By Jurisdiction
" }