Beginning January 1, 1989, reimbursed business expenses incurred in the employer's
business, such as travel expenses, are earnings for the AET if:
The employer does not require the employee to substantiate the expenses to the person
providing the reimbursement; or
The employee has a right to retain any amount in excess of the substantiated expenses.
NOTE: Per diem allowances are deemed to be substantiated if the allowance is not in
excess of the maximum per diem rate for which the Executive Branch of the Federal
government reimburses its employees (i.e., the Federal per diem rate for the particular
locality). Amounts in excess of the government rate need to be substantiated or they
will be considered earnings for AET purposes in the month earned.