Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Timing Deductible Contributions to a Qualified Plan
With a qualified plan, you can make deductible contributions for a tax year up to the due date of your return (plus extensions) for that year if the plan was established by the end of the year for which you want to deduction to apply.
For example, if you want to make deductible contributions for 2023 (assuming you're on a calendar year) you can make contributions as late as the due date of your return, April 15, 2024 (plus extensions) provided the qualified plan was established no later than December 31, 2023.
Promissory Notes
Your promissory note made out to the plan is not a payment that qualifies for the deduction. In addition, issuing such a note is a prohibited transaction.