Major changes have been made to how Temporary Quarters Subsistence Expenses (TQSE) allowances are defined and paid. Policies related to TQSE, a supplemental allowance used to reimburse civilian employees for the cost of lodging, food, and other necessities when occupying temporary quarters, were updated in the Joint Travel Regulations (JTR) on July 1, 2024. The recent amendments aim to streamline the administrative process and increase civilian employee satisfaction with the relocation process.
Eligibility
Changes affect civilian employees and their dependents with a relocation authorization dated July 1, 2024 and beyond. Travelers with a relocation authorized before June 30, 2024 must maintain their selection of TQSE (AE) and TQSE (LS) and must follow the former TQSE methodologies. All locations in the United States and non-foreign overseas locations where employees are occupying temporary lodging during a permanent change of station are affected. Please see the JTR for all eligibility requirements.
New Reimbursement Option – Lodgings Plus
Beginning July 1, DoD Components may offer three options for TQSE reimbursement:
- TQSE Lodgings Plus (LP). New and preferred method that DoD Components must offer if TQSE is authorized. Reimbursement is based on the locality per diem rate and the employee is reimbursed lodging expenses up to the locality’s lodging per diem rate, as supported by receipts. Meal and incidental expense allowances are based on the locality per diem rate and are not itemized.
- TQSE Actual Expense (AE). Under this method, reimbursement is based on the locality per diem rate and the employee must document and itemize all temporary lodging, lodging taxes, meals, and incidental expenses. DoD Components may choose to offer this option to employees but are not required to do so.
- TQSE Lump Sum (LS). Under this reimbursement method, a percentage of the maximum applicable per diem rate is paid to the employee for a maximum of 30 days of TQSE. Under TQSE–LS, there is no requirement to document or itemize expenses; however, the employee must certify that they occupied temporary quarters. DoD Components may choose to offer this option to employees but are not required to do so.
Extensions
Both TQSE LP and AE are typically issued in 30-day increments and may be extended up to 120 days with acceptable written justification and documentation from the employee. Extensions are not automatic and must be held to a minimum. The DoD Component may authorize extensions only if they determine there are compelling reasons for the continued temporary lodging occupancy due to circumstances beyond the civilian employee’s control. TQSE LS is limited to a maximum of 30 days.
Additional Changes
Changes also include:
- Uses the locality per diem rate to calculate TQSE (LP), TQSE (AE), and TQSE (LS), depending on where the temporary lodging will be occupied, instead of using the Standard continental United States (CONUS) per diem rate.
- Reductions to percentage multipliers for calculating TQSE (LP) and TQSE (AE) maximum daily amounts for spouses, dependents over 12-years old, and dependents under 12-years old.
- Clarifications on how DoD Components consider overall TQSE days if a house hunting trip was also taken.
- New exceptions when employees are paid TQSE in Presidentially Declared disaster areas.
Policies were implemented in accordance with Title 41 of the Code of Federal Regulations (CFR) Parts 300-2, 302-6, and 302-17 and Federal Register Notice Vol 89, No, 89. For more information on the TQSE allowance, see Chapter 5 of the JTR (JTR, pars. 054206, 054207,054208, and 054210) or review frequently asked questions.