Although Alaska is one of the 50 states, it isn’t a part of the Continental United States, meaning that it isn’t connected with the 48 states. The military members who temporarily travel to Alaska are given Temporary Lodging Allowance or better known as TLA, not the Temporary Lodging Expense. Find out more about the Alaska TLA rates in this article.
Same as the TLE, the TLA is given to pay the military service member’s lodging and meal expenses incurred by a member or dependents while occupying temporary lodging.
However, since the military doesn’t really have temporary assignments, the TLA is usually given in association with the Permanent Change of Station move.
The military service member can also deduct the cost of moving household goods from the prior station while receiving Temporary Lodging Allowance. This tax deduction can be claimed either based on the standard mileage rate for 2021 which is 14 cents per mile driven or the actual cost of the expenses.
Same as the per diem, the TLA rates are different for every location within Alaska. Head over to Defense Travel Management Office Per Diem Rates Query and see the rates for all locations including CONUS, OCONUS, and abroad.
Given the cost of living in Alaska is vastly different than any other state. While one location can have a relatively moderate cost of living, the costs in another area may be way higher than the U.S. standards. Because of this, the TLA rates vary significantly. The military per diem given to service members who travel to Alaska military per diem range from $179 to $461.
Take note that temporary lodging in Hawaii is also subject to TLA, not TLE as it isn’t a part of the continental United States or CONUS.