Hi Deb - I would think the reimbursement would depend on how you pay your abstractors.  If they are employed and are paid an hourly wage, or a salary, then I would definitely pay the IRS reimbursement amount because we all know that it costs way more than actual gas to drive your car.  If they are paid by the job where there is a cushion in there that could cover what it really costs to drive a car for business, then actual gas would be just an added incentive.  It is very nice that you are concerned about being fair to the abstractors.  Just an added word of caution - the abstractors should have a rider on their insurance that they use the car in business.  Without it, they actually can deny a claim and come after the company if an accident occurs driving to or from a business meeting, trip, or courthouse run.  It is relatively inexpensive - I think it costs me $150.00 a year.