Actual lodging expense not to exceed the maximum lodging reimbursement rate. The maximum lodging rate is the GSA rate for that destination city and for that particular month. If the destination city does not appear, then use the Standard Rate. There is one exception to using the standard rate if the destination city does not appear on the list. If in the state of Texas do not use the standard GSA rate, use the rate of $85. If two employees share a hotel room, each employee is allowed up to the maximum lodging rate per employee, but limited to the actual cost of the shared room.
A traveler may voluntarily decrease meal allowance to increase lodging rate (cannot decrease lodging rate to increase meal allowance) to increase the maximum allowance for lodging.
Hotel tax is not included in the maximum lodging allowance. Therefore, hotel taxes can be claimed even if it causes the daily lodging amount to be exceeded. See the examples provided in the link above.