The Internal Revenue Service will lower its business travel mileage reimbursement rate in 2010, prompting the NCAA to lower the rate at which it reimburses for mileage to 50 cents per mile.

Any reimbursement paid by the NCAA after January 1 will be paid at the new rate.

Members of NCAA committees and others seeking reimbursement for travel expenses are being encouraged to submit requests they currently may have by December 21 to receive the current rate of 51 cents per mile.

Because the NCAA national office will be closed December 24-January 3, any requests received after December 21 will be paid after the office reopens, at the lower rate and regardless of when a meeting or event occurred.

The IRS periodically adjusts the maximum rate at which mileage reimbursement is tax-deductible.