The GSA (General Services Agency) is the agency responsible for establishing per diem rates in all U.S. locations, except the following: Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, The U.S. Virgin Islands, Wake Island and other non-foreign areas outside the Continental United States. The per diem rates that the GSA establishes are called CONUS per diem rates. The CONUS per diem rates used in conjunction with the OCONUS per diem rates established by the Department of State are used by taxpayers to calculate their per diem deduction as described in IRS Publication 463.  The CONUS Per Diem Rates can be viewed on IRS Publication 1542.

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