Military Finance News
Pay, allowance and tax figures that affect Guard and Reserve members. This page is reviewed once a week, not daily. Every item below was checked against its primary source on the date shown, and anything we could not confirm from a primary source on that date was left out.
FY 2027 per diem: the standard CONUS rate is $181 a night and day
GSA's FY 2027 per diem highlights say the standard rate for most of the continental United States is $181 a day, made up of $113 for lodging and $68 for meals and incidental expenses (M&IE). The standard CONUS lodging rate rose from $110 to $113. GSA lists 295 non-standard areas whose rates are higher than the standard rate, and the M&IE tiers ($68 to $92) were not revised for FY 2027.
Why it matters: the lodging and meals part of the reservist travel deduction is capped at the federal rate for the place and date of your duty. A drill weekend in an October 2026 night uses FY 2027 rates; a September 2026 night uses FY 2026 rates. See our per diem guide for how to apply them.
Source: GSA.gov — FY 2027 per diem highlights (retrieved October 16, 2026); GSA.gov — Per diem rates lookup (page last updated Sep 3, 2026; retrieved October 16, 2026).
IRS standard mileage rates for 2026: 72.5 cents to June 30, 76 cents from July 1
The IRS rate table lists two 2026 periods. For January 1 through June 30 the business rate is 72.5 cents per mile; for July 1 through December 31 it is 76 cents per mile. The charity rate is 14 cents in both periods. The medical rate and the military moving rate are 20.5 cents for the first half and 23.5 cents for the second half. The table cites IR-2025-128 for the first period and IR-2026-29 for the second.
Why it matters: one 2026 return can need two mileage rates. Drill trips driven before July 1 use 72.5 cents and trips from July 1 on use 76 cents, so a dated mileage log matters. The mileage rates by year guide lists every year, and the mileage log guide shows what to record.
Source: IRS.gov — Standard mileage rates (retrieved October 16, 2026); IRS.gov — Internal Revenue Bulletin 2026-29 (retrieved October 16, 2026, link status only).
FY 2027 defense authorization: the last Senate vote we can verify is a failed cloture vote
The Senate's own roll call record shows that on July 14, 2026 the motion to invoke cloture on the motion to proceed to S. 4784, the bill to authorize FY 2027 appropriations for military activities of the Department of Defense and to prescribe military personnel strengths, was rejected, 50 yeas to 46 nays, with three-fifths required. That is the most recent action on that bill we were able to confirm from a primary source today. We could not retrieve Congress.gov's bill pages by automated request on this date, so we are not stating the House vote count, any conference action, or what the final military pay raise will be. Check the bill pages directly for anything newer.
Why it matters: basic pay drives drill pay, so the January raise matters to you, but nothing here is final until a reconciled bill is signed. For what you are paid now, use the current DFAS tables rather than any proposed figure.
Source: Senate.gov — Roll Call Vote 119th Congress, 2nd Session, Vote 195 (retrieved October 16, 2026).
TSP 2026 limits: $24,500 elective deferral, and the limit follows you
The bulletin lists the 2026 elective deferral limit as $24,500 (up from $23,500), the standard catch-up limit for ages 50 to 59 and 64 and over as $8,000, the higher catch-up for ages 60 to 63 as $11,250, and the annual additions limit as $72,000. The bulletin also states that the contribution limits are personal limits that apply to a person's aggregated contributions.
Why it matters: if you also have a civilian 401(k), your contributions to both count toward the same deferral limit. TSP contributions do not change what you claim on Form 2106, but a traditional contribution lowers taxable income and can change the marginal rate you enter in the calculator.
Source: TSP.gov — Bulletin 25-3, 2026 TSP contribution limits (retrieved October 16, 2026).
The rule most reservists miss: your write-off is capped at the federal rates
If you travel more than 100 miles from home and stay overnight for Reserve or Guard duty, you can deduct unreimbursed travel without itemizing. The amount is capped at the rates authorized for federal employees. A $240 hotel in a $113-rate city gets you $113 for lodging, not $240. The deduction moves from Form 2106 to Schedule 1, and anything above the federal rate is lost.
Source: IRS.gov — Publication 3, Armed Forces' Tax Guide (retrieved October 16, 2026); IRS.gov — Instructions for Form 2106 (retrieved October 16, 2026).
How we handle this page
This page is reviewed weekly. Each item names its primary source (irs.gov, gsa.gov, tsp.gov, senate.gov and similar), links to it, and shows the date we checked it. Items we cannot confirm from a primary source on the review date are removed, not guessed. When a figure changes we update the calculator and the affected guides together. Our full process is on the editorial policy page and the list of sources is on the sources page. If something looks out of date, tell us.