SECTION 3. SPECIAL M&IE RATES

FOR TRANSPORTATION INDUSTRY

The special M&IE rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States (CONUS) and $71 for any

Key city County or other defined location

Arizona

Sedona City Limits of Sedona

California

Los Angeles

(October 1-October 31 and January 1-September 30)

Los Angeles, Orange, Ventura, Edwards AFB less

the city of Santa Monica

Monterey Monterey

(July 1-August 31)

Napa Napa

Bulletin No. 2018–42 601 October 15, 2018

Key city County or other defined location

(October 1-October 31 and May

1-September 30)

Oakland Alameda

San Diego San Diego

(January 1-July 31)

San Francisco San Francisco

San Mateo/Foster City/Belmont San Mateo

Santa Barbara Santa Barbara

Santa Monica City limits of Santa Monica

Sunnyvale/Palo Alto/San Jose Santa Clara

Colorado

Aspen

(October 1-March 31 and June 1-September 30)

Pitkin

Denver/Aurora Denver, Adams, Arapahoe, and Jefferson

Grand Lake Grand

(December 1-March 31)

Silverthorne/Breckenridge

(December 1-March 31)

Summit

Telluride San Miguel

Vail Eagle

(December 1-March 31 and July 1-August 31)

Delaware

Lewes (July 1-August 31) Sussex

District of Columbia

Washington D.C. (also the cities of Alexandria, Falls Church, and

Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (See also Maryland and Virginia)

Florida

Boca Raton/Delray Beach/Jupiter Palm Beach and Hendry

(December 1-April 30)

Fort Lauderdale Broward

(January 1-April 30)

Fort Meyers Lee

(February 1-March 31)

Fort Walton Beach/De Funiak Springs Okaloosa and Walton

(June 1-July 31)

Key West Monroe

Miami Miami-Dade

(December 1-March 31)

Naples Collier

(February 1-April 30)

Vero Beach Indian River

(December 1-April 30)

Georgia

Jekyll Island/Brunswick Glynn

(March 1-July 31)

Illinois

Chicago Cook and Lake

October 15, 2018 602 Bulletin No. 2018–42

Key city County or other defined location

(October 1-November 30 and April 1-September 30)

Maine

Bar Harbor/Rockport Hancock and Knox

(July 1-August 31)

Maryland

Ocean City Worcester

(July 1-August 31)

Washington, DC Metro Area Montgomery and Prince George’s

Massachusetts

Boston/Cambridge Suffolk, City of Cambridge

(October 1-November 30 and March 1-September 30)

Falmouth City limits of Falmouth

(July 1-August 31)

Hyannis Barnstable less the city of

(July 1-August 31) Falmouth

Martha’s Vineyard Dukes

(June 1-September 30)

Nantucket Nantucket

(June 1-September 30)

Michigan

Traverse City Grand Traverse

(July 1-August 31)

Minnesota

Duluth St. Louis

(June 1-August 31)

New York

Lake Placid Essex

(July 1-August 31)

New York City Bronx, Kings, New York, Queens, and Richmond

Oregon

Portland Multnomah

(October 1-October 31 and April 1-September 30)

Seaside Clatsop

(July 1-August 31)

Pennsylvania

Hershey Hershey

(June 1-August 31)

Philadelphia Philadelphia

(October 1-November 30 and April 1-September 30)

Rhode Island

Jamestown/Middletown/Newport Newport

(June 1-August 31)

South Carolina

Charleston

(October 1-October 31 and March 1-September 30)

Texas

Charleston, Berkeley, and Dorchester

Pecos Reeves

Bulletin No. 2018–42 603 October 15, 2018

Key city County or other defined location

(January 1-March 31)

Utah

Moab Grand

(October 1-October 31 and March 1-September 30)

Park City Summit

(December 1-March 31)

Virginia

Virginia Beach City of Virginia Beach

(June 1-August 31)

Wallops Island Accomack

(July 1-August 31)

Washington, DC Metro Area Cities of Alexandria, Fairfax, and Falls Church;

Counties of Arlington and Fairfax

Washington

Seattle King

Vancouver Clark, Cowlitz, and Skamania

(October 1-October 31 and April 1-September 30)

Wyoming

Cody Park

(June 1-September 30)

Jackson/Pinedale Teton and Sublette

(July 1-August 31)

3. Changes in high-cost localities . The list of high-cost localities in this notice differs from the list of high-cost localities in section 5 of Notice 2017–54.

a. The following localities have been

added to the list of high-cost localities: Sedona, Arizona; Los Angeles, California; San Diego, California; Vero Beach, Florida; Jekyll Island/ Brunswick, Georgia; Duluth, Minnesota; Pecos, Texas; Moab, Utah; Cody, Wyoming. b. The following localities have changed

the portion of the year in which they are high-cost localities: Oakland, California; Aspen, Colorado; Boca Raton/Delray Beach/Jupiter, Florida; Naples, Florida; Bar Harbor/Rockport, Maine; Boston/Cambridge, Massachusetts; Jamestown/Middletown/Newport, Rhode Island; Charleston, South Carolina; Vancouver, Washington; Jackson/Pinedale, Wyoming. c. The following localities have been re moved from the list of high-cost localities: Mill Valley/San Rafael/ Novato, California; Steamboat Springs, Colo

rado; Petoskey, Michigan; Saratoga Springs/Schenectady, New York. d. The following localities have been

redefined: Traverse City, Michigan no longer includes Leland; Bar Harbor, Maine now includes Rockport.