A bill to amend the Internal Revenue Code of 1954 to designate the home of a State legislator for income tax purposes.

Summary

Amends the Internal Revenue Code to replace the $3,000 limitation on deductions by Members of Congress for living expenses away from home with a dollar limitation to be established by the Secretary of Labor after taking into account: (1) the time the members are normally away from home; (2) the cost of living, computed in accordance with the Consumer Price Index, for the place where the legislature meets; and (3) the amounts normally allowed businessmen under similar circumstances. Authorizes State legislators to deduct living expenses incurred in their capitals on days they are engaged on legislative business. Provides that dollar limitations on such deductions shall be established for each legislature by the Secretary of Labor after taking into account the second and third factors specified above.

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Versions

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Documents

2 official files

• Reported to Senate with amendment(s)

  summary · EN · 13 September 1978

  Open at official source

• Introduced in House

  summary · EN · 24 February 1977

  Open at official source

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