The General Services Administration (GSA) has released the federal domestic per diem rates for 2017. The IRS permits taxpayers to use these rates to substantiate business expenses for lodging, meals and incidental expenses incurred while traveling away from home. The maximum standard per diem rate has increased from $140 to $142 ($91 for lodging and $51 for meals and incidental expenses). The updated rates are effective from October 2016 through September 2017.