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Internal Revenue Bulletin:  2012-42 

October 15, 2012 


Notice 2012-63 Notice 2012-63

Optional special per diem rates. This notice provides the 2012-2013 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. This notice also announces a change in the definition of incidental expenses under the Federal Travel Regulations. Notice 2011-81 superseded.

Announcement 2012-29 Announcement 2012-29

This document provides notice of public hearing on proposed regulations (REG-13066-11, 2012-32 I.R.B. 126) that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections. A public hearing is scheduled for October 29, 2012.

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