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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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 product of the actual number of miles traveled for business and 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. 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.

Route determination

The number of reimbursable miles may not exceed the number of miles of the most cost-effective reasonably safe route between two duty points. 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 the airport

An agency may determine when it is appropriate to reimburse the mileage costs associated with transporting an employee to (two-way trip) and from (two-way trip) the airport. The mileage reimbursement is limited to the cost of one two-way 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

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.

Texas Government Code, Section 660.041(c)

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.

Employees with disabilities

An expense incurred when traveling between a residence and a place of employment may be reimbursed only as provided by law for state employees without disabilities. Texas Government Code, Section 660.143 (a)

 Documentation Requirements for Mileage

Duty Point
The destination, other than a place of employment, to which a state employee travels to conduct official state business. If the destination is outside the employee's designated headquarters, then the duty point is either the incorporated municipality in which the destination is located or the unincorporated area within a five-mile radius of the destination. Texas Government Code Section 660.002(9)
May Not
A prohibition against a specified action. The term does not mean "might not" or its equivalents. Texas Government Code Section 311.016(5)
State Employee
An individual employed by a state agency, including a key official. Texas Government Code Section 660.002(20) The term includes prospective state employees and aircraft pilots.
Glenn Hegar
Texas Comptroller of Public Accounts
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