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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, i.e., food. The allowance is not meant to compensate military personnel for the cost of food for family members.
Rates increase each Jan. 1 in tandem with an Agriculture Department index of the cost of food. For 2008, the increase was 5.2 percent.
BAS for commissioned and warrant officers in 2008 is $202.76 per month. Enlisted members who have completed basic training qualify for the standard BAS rate of $94.43 per month.
Personnel in basic training eat in government facilities and receive no food allowance.
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