(Notice 2016-58) The IRS on Tuesday provided the 2016–2017 special per-diem rates, including the transportation industry meal and incidental expenses rates, the rate for the incidental-expenses-only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.
http://www.journalofaccountancy.com/news/2016/sep/irs-per-diem-rates-travel-2016-2017-201615260.html