What is deducted for a provided meal on the first/last day of travel?
The Office of Government-wide Policy (OGP) confirmed when the M&IE is reduced to 75% the full cost of a provided meal is deducted and that the meal itself is not reduced at the 75% rate based upon §301-11.18 of the FTR.
For example, the M&IE rate for Chicago is $74. First day of travel would be $55.50. If breakfast was provided ($17), the new calculated M&IE for the first day of travel would be $38.50. The total amount of meal deductions cannot result in a lesser amount than the incidentals authorized for the location, in this example for Chicago that would be $5.