1.  Annual high-low rates.  For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2023-68 (the per diem substantiation method) are $319 for travel to any high-cost locality and $225 for travel to any other locality within CONUS.  The amount of the $319 high rate and $225 low rate that is treated as paid for meals for purposes of § 274(n) is $86 for travel to any highcost locality and $74 for travel to any other locality within CONUS.  See section 5.02 of Rev. Proc. 2019-48 (or successor).  The per diem rates in lieu of the rates described in Notice 2023-68 (the meal and incidental expenses only substantiation method) are $86 for travel to any high-cost locality and $74 for travel to any other locality within CONUS.      
2.  High-cost localities.  The following localities have a federal per diem rate of $272 or more, and are high-cost localities for the specified portion of the calendar year: 
 	 
Key City 	County or Other Defined Location 	Portion of Calendar Year 	

Alabama	
Gulf Shores 	Baldwin 	June 1 – July 31 	
 
Arizona 
Phoenix/ Scottsdale 	Maricopa 	February 1 – March 31 	
Sedona 	City limits of Sedona 	October 1 – December 31 and March 1 – September 30 	
California	
 Los Angeles 	Los Angeles, Orange, and Ventura, and Edwards AFB, less the city of Santa Monica 	October 1 – September 30 	
Mammoth Lakes 	Mono 	December 1 – March 31 	
Monterey 	Monterey 	October 1 – September 30 	
Napa 	Napa 	October 1 – November 30 and February 1 – September 30 	
Palm Springs 	Riverside 	October 1 – April 30 	
San Diego 	San Diego 	October 1 – September 30 	
San Francisco 	San Francisco 	October 1 – September 30 	
San Luis Obispo 	San Luis Obispo 	June 1 – July 31 	
Santa Barbara 	Santa Barbara 	October 1 – September 30 	
Santa Monica 	City limits of Santa Monica 	October 1 – September 30 	
South Lake Tahoe 	El Dorado 	December 1 – March 31 	
Sunnyvale/  
Palo Alto/San Jose 	Santa Clara 	October 1 – September 30 	
Yosemite National Park 	Mariposa 	January 1 – April 30 	
Colorado	
Aspen 	Pitkin 	October 1 – September 30 	
Denver/Aurora 	Denver, Adams, Arapahoe, and Jefferson 	October 1 – October 31 and April 1 – September 30 	
Silverthorne/ Breckenridge 	Summit 	December 1 – March 31 	
Steamboat Springs 	Routt 	December 1 – March 31 	
Telluride 	San Miguel 	October 1 – September 30 	
Vail 	Eagle 	October 1 – September 30 	
Delaware	
 Lewes 	Sussex 	June 1 – August 31 	
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) 	October 1 – September 30 	
Florida	
Boca Raton/Delray Beach/Jupiter 	Palm Beach and Hendry 	January 1 – April 30 	
Bradenton 	Manatee 	February 1 – March 31 	
Cocoa Beach 	Brevard 	February 1 – March 31 	
Fort Lauderdale 	Broward 	January 1 – April 30 	
Fort Myers 	Lee 	January 1 – March 31 	
Fort Walton Beach/ DeFuniak Springs 	Okaloosa and Walton 	June 1 – July 31 	
Gulf Breeze 	Santa Rosa 	June 1 – July 31 	
Key West 	Monroe 	October 1 – September 30 	
Miami 	Miami-Dade 	December 1 – May 31 	
Naples 	Collier 	December 1 – April 30 	
Panama City 	Bay 	June 1 – July 31 	
Sarasota 	Sarasota 	February 1 – April 30 	
Sebring 	Highlands 	February 1 – March 31 	
Stuart 	Martin 	February 1 – March 31 	
Tampa/  
St. Petersburg 	Pinellas and Hillsborough 	February 1 – April 30 	
Vero Beach 	Indian River 	December 1 – April 30 	
Georgia	
Atlanta 	Fulton and DeKalb 	January 1 – March 31 	
Jekyll Island/ 
Brunswick 	Glynn 	March 1 – July 31 	
Idaho	
Boise 	Ada 	October 1 – October 31 and June 1 – September 30 	
Coeur d’Alene 	Kootenai 	June 1 – August 31 	
Sun Valley/ 
Ketchum 	Blaine and Elmore 	December 31 – March 31 and June 1 – September 30 	
Illinois	
Chicago 	Cook and Lake 	October 1 – November 30 and April 1 – September 30 	
Maine	
Bar Harbor/ Rockport 	Hancock and Knox 	October 1 – October 31 and May 1 – September 30 	
Kennebunk/Kittery/ Sanford 	York 	July 1 – August 31 	
Portland 	Cumberland and Sagadahoc 	October 1 – October 31 and June 1 – September 30 	
Maryland	
Ocean City 	Worcester 	June 1 – August 31 	
Washington, D.C. 
Metropolitan Area 	Montgomery and Prince George’s 	October 1 – September 30 	
Massachusetts	
Boston/Cambridge 	Suffolk and city of Cambridge 	October 1 – September 30 	
Falmouth 	City limits of Falmouth 	July 1 – August 31 	
Hyannis 	Barnstable less the city of Falmouth 	July 1 – August 31 	
Martha’s Vineyard 	Dukes 	October 1 – September 30 	
Nantucket 	Nantucket 	June 1 – September 30 	
Michigan	
Mackinac Island 	Mackinac 	July 1 – August 31 	
Petoskey 	Emmet 	June 1 – August 31 	
Traverse City 	Grand Traverse 	July 1 – August 31 	
Minnesota	
Duluth 	St. Louis 	October 1 – October 31 and June 1 – September 30 	
Montana	
Big Sky/ 
West Yellowstone/ 
Gardiner 	Gallatin and Park 	June 1 – September 30 	
Kalispell/Whitefish 	Flathead 	July 1 – September 30 	
 	 New Jersey 		
Toms River 	Ocean 	July 1 – August 31 	
New York	
 Glens Falls 	Warren 	July 1 – August 31 	
Lake Placid 	Essex 	July 1 – August 31 	
New York City 	Bronx, Kings, New York, Queens, and Richmond 	October 1 – December 31 and March 1 – September 30 	
Saratoga Springs/ Schenectady 	Saratoga and Schenectady 	July 1 – August 31 	
North Carolina	
Kill Devil Hills 	Dare 	June 1 – August 31 	
Oregon	
Bend 	Deschutes 	June 1 – August 31 	
Eugene/Florence 	Lane 	June 1 – July 31 	
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 	October 1 – October 31 and June 1 – September 30 	
South Carolina	
Charleston 	Charleston, Berkeley, and Dorchester 	October 1 – September 30 	
Hilton Head 	Beaufort 	March 1 – August 31 	
Tennessee	
Nashville 	Davidson 	October 1 – September 30 	
Utah	
 Moab 	Grand 	October 1 – October 31, March 1 – June 30, and September 1 – September 30 	
Park City 	Summit 	October 1 – September 30 	
Vermont	

Burlington 	Chittenden 	October 1 – October 31 and May 1 – September 30 	
Manchester 	Bennington 	October 1 – October 31 and August 1 – September 30 	
Montpelier 	Washington 	October 1 – October 31 and August 1 – September 30 	
Virginia	
Virginia Beach 	City of Virginia Beach 	June 1 – August 31 	
Wallops Island 	Accomack 	July 1 – August 31 	
Washington, D.C. 
Metropolitan Area  	Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax 	October 1 – September 30 	
Washington	
 Port Angeles/  Port Townsend 	Clallam and Jefferson 	July 1 – August 31 	
Seattle 	King 	October 1 – September 30 	
	Wyoming 		
Jackson/Pinedale 	Teton and Sublette 	October 1 – September 30 	
 
     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 2023-68. 
a.	The following localities have been added to the list of high-cost localities: Los Angeles, California; Mammoth Lakes, California; Palm Springs, California; South Lake Tahoe, California; Boise, Idaho; Coeur d’Alene, Idaho; Bend, Oregon; Burlington, Vermont. 
b.	The following localities have changed the portion of the year in which they are high-cost localities: Sedona, Arizona; Monterey, California; Napa, California; San Luis Obispo, California; Yosemite National Park, California; Aspen, Colorado; Silverthorne/Breckenridge, Colorado; Lewes, Delaware; District of Columbia (see also Maryland and Virginia); Boca Raton/Delray Beach/Jupiter, Florida; Fort Myers, Florida; Tampa/St. Petersburg, Florida; Vero Beach, Florida; Bar Harbor/Rockport, Maine; Portland, Maine; Ocean City, Maryland; Washington, D.C. Metropolitan Area in Maryland (counties of Montgomery and Prince George’s); Falmouth, Massachusetts; Nantucket, Massachusetts; Petoskey, Michigan; Kalispell/Whitefish, Montana; Kill Devil Hills, North Carolina; Philadelphia, Pennsylvania; Moab, Utah; Washington, D.C. Metropolitan Area in Virginia (cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax); Seattle, Washington. 
        c. The following localities have been removed from the list of high-cost localities: Mill Valley/San Rafael/Novato, California; Oakland, California; San Mateo/Foster City/Belmont, California; Grand Lake, Colorado; Pensacola, Florida; Punta Gorda, Florida; Missoula, Montana; Carlsbad, New Mexico; Lincoln City, Oregon; Myrtle Beach, South Carolina; Cody, Wyoming. at 202-317-7005 (not a toll-free call).