The IRS has issued a new edition of Publication 1542, Per Diem Rates (for Travel Within the Continental United States) (rev. Oct. 2008). For Law Profs going to the AALS annual meeting in San Diego, the per diem rate is $211 in January: $147 for lodging, and $64 for meals and incidental expenses ($12 breakfast, $18 lunch, $31 dinner, $3 incidentals). For Sarah Palin, the new per diem rate in Juneau, Alaska is $214 (5/1 – 9/30) and $165 (10/1 – 4/30).
