In high-cost areas (as detailed by the IRS) the stipend increased to $251 tax free, an increase of $9 per day. The per diem rate was increased to $170 in all other areas, an increase of $7 per day.
For meals and incidentals only, the rates remain unchanged at $65 per day in high-cost areas and $52 per day elsewhere. Self-employed individuals travelling may opt to use these rates instead of keeping receipts, but their lodging costs must be substantiated separately. The per diem rate for incidental expenses remains at $5 per day.
One advantage of this is the company can deduct these per diem travel payments, and the employee does not have to include it as income.