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Subsistence Allowance
Basic Allowance for Subsistence is a nontaxable allowance to defray a portion of the cost of service members’ subsistence, essentially food. Rates increase each Jan. 1 to match an Agriculture Department index of the cost of food. For 2007, the increase was 2.8 percent.
BAS for commissioned and warrant officers in 2007 is $192.74 a month. Enlisted members who have completed basic training qualify for the standard BAS rate of $279.88 per month.
Some enlisted members are required to eat in installation dining facilities and have the cost of meals automatically deducted from their paycheck, resulting in a reduced BAS payment of about $26 per month.
Personnel in basic training eat in government facilities and receive no food allowance.
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