The IRS intends to discontinue authorizing the high-low substantiation method. Later this year, the IRS plans to publish a procedure outlining the general rules for substantiating lodging, meals, and incidental expenses incurred in traveling away from home. The IRS will publish a revenue procedure in subsequent years only when modifying the substantiation rule and procedures and will publish the special transportation rate in an annual notice.

In 2010, the IRS requested public comment on the continuing need for the high-low method for substantiating expenses incurred in traveling away from home and received no comments.