PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 5535 (97th)

Legislative Residence Expenses Act of 1982

openUnited States· United States Congress· EN

Introduced

10 February 1982

Last action

15 July 1982 · Committee

Status

See H.R.6685.

Sponsors

Rep. Seiberling, John F. [D-OH-14], Rep. Lowry, Mike [D-WA-7], Rep. Hightower, Jack E. [D-TX-13], Rep. Gejdenson, Sam [D-CT-2], Rep. Martin, James G. [R-NC-9], Rep. Edgar, Robert W. [D-PA-7], Rep. Fenwick, Millicent H. [R-NJ-5], Rep. Lloyd, Marilyn [D-TN-3], Rep. Weaver, James H. [D-OR-4], Rep. Roe, Robert A. [D-NJ-8], Rep. Bingham, Jonathan B. [D-NY-22], Rep. Simon, Paul [D-IL-24], Rep. Ratchford, William R. [D-CT-5], Rep. Oberstar, James L. [D-MN-8], Rep. Moffett, Toby [D-CT-6], Rep. Hall, Sam B., Jr. [D-TX-1], Rep. Mitchell, Parren J. [D-MD-7], Rep. Collins, Cardiss [D-IL-7], Rep. Studds, Gerry E. [D-MA-12], Rep. Kogovsek, Ray [D-CO-3], Rep. Howard, James J. [D-NJ-3], Rep. Leland, Mickey [D-TX-18], Rep. Hughes, William J. [D-NJ-2]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Legislative Residence Expenses Act of 1982 - Amends the Internal Revenue Code to repeal the provision allowing an income tax deduction without substantiation for living expenses of Members of Congress. Qualifies the income tax deduction for living expenses of State and Federal legislators to require legal residence in a location other than the city in which the legislative capitol is situated and the occupation of a second residence in the vicinity of the capitol for more than 183 days of the taxable year. Limits the income tax deduction for living expenses to amounts paid for: (1) utilities; (2) repairs; (3) home maintenance; (4) rent; and (5) depreciation. Provides a method of computing the depreciation on the home and its furnishings.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 10 February 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 10 February 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 10 February 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 15 July 1982

    Committee

    See H.R.6685.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.