WASHINGTON, Oct. 7 -- The U.S. Department of the Treasury's Internal Revenue Service issued the following notice (No. 2024-68) in Internal Revenue Bulletin (No. 2024-41): * * SECTION 1. PURPOSE This annual notice provides the 2024-2025 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) th  more