Originally Posted by MSPeconomist

In the USA, miles and points earned for business travel are generally the employee's own property and are not taxed.

f you want to permit/encourage employees/partners to use their miles and points to pay for business travel, some organizations pay the employee what the place ticket, hotel stay, etc. otherwise would have cost the organization if purchased on an appropriate day, under the same conditions (refundable or not, etc.), etc. I don't know whether this needs to be reported as taxable income for the employee/partner whose miles or points are used.