Modify Mileage and Per Diem.

HB 550 updates North Carolina legislators' travel reimbursement rates to match the current federal IRS business mileage rate and federal employee per diem rates for meals and lodging, effective for travel starting in 2027. It directly affects all state legislators traveling for official legislative duties, including committee work and sessions. The bill sets mileage reimbursement to the IRS standard rate (referencing specific IRS notices) and aligns per diem allowances with federal rates for Raleigh-based travel, as detailed in the 2024 IRS notices. This eliminates separate state rates, instead tying allowances to ongoing federal updates. The change applies to all travel, including out-of-state trips where legislators may choose a flat $26/day meal rate plus lodging receipts.