The IRS has released the per diem rates that will apply to reimbursements paid to employees on or after October 1, 2013 for travel away from home. The rates for 2013-2014 are:
$251 for travel to any high-cost locality, of which $65 is considered meals.
$170 for travel to any other CONUS locality, of which $52 is considered meals.
The rate for incidental expense only is $5.
For details and a list of high-cost localities, see IRS Publication 2013-65.