The Internal Revenue Service issued its annual revenue procedure setting forth allowances for lodging, meals, and incidental expenses under “accountable plans.” Rev. Proc. 2005-67 (www.irs.gov) boosts the amount that truck drivers can claim for out-of-town meal and incidental expenses from $41 per day in 2004 and 2005 to $52 per day, beginning October 1, 2005. The rate for Hawaii, Alaska, Canada, and other areas outside the contiguous 48 states jumps from $46 to $58 per day. The list of “high-cost” localities and their rates have also been adjusted. Rules governing such details as excess payments, partial days away from home, and substantiation remain unchanged.