41 CFR § 301-74.21
What is the applicable M&IE rate when meals or light refreshments are furnished by the Government or are included in the registration fee?
June 9, 2020
When meals or light refreshments are furnished by the Government or are included in the registration fee the applicable M&IE will be calculated as follows:
(a) If meals are furnished, the appropriate deduction from the M&IE rate must be made (see §301-11.18 of this chapter).
(b) If light refreshments are furnished, no deduction of the M&IE allowance is required.
[FTR Amdt. 89, 65 FR 1327, Jan. 10, 2000, as amended by FTR Amdt. 2005-06, 70 FR 60222, Oct. 17, 2005]