Paying employee for mileage

Hi all,



I've got a quick question that I can't seem to find an answer to on Google. Our business requires employees to drive sometimes considerable distances. So... If we compensated our employees for mileage, say at .30 per mile, would that be a deductible expense for the business? Also, for tax purposes, would that be considered income for the employee, or reimbursement?



Thanks in advance!



Jim