Effective July 1, 2008, the optional standard mileage rate will increase from 50.5 cents per mile to 58.5 cents per mile for determining the reimbursed amount of employee expenses in operating an automobile for business purposes.
The revised standard mileage rates apply to mileage allowances that are paid both (1) to an employee on or after July 1, 2008, or (2) with respect to transportation expenses paid or incurred by the employee on or after July 1, 2008. The 50.5 mileage rate continues to apply (1) to mileage rates paid to employees prior to July 1, 2008, and (2) with respect to transportation expenses paid or incurred by the employee before July 1, 2008.