[20050217]RS20330_州议员离家费用的税务处理.pdf

1 Federal legislators are limited to a $3,000 per year deduction for expenses incurred while awayfrom home and living in Washington, D.C. The law provides that a Member of Congress isdeemed to reside in the state, congressional district, or possession which he represents inCongress. The away-from-home deduction is subject to the 2% miscellaneous itemizeddeductions limitation (i.e. subtract 2% of the taxpayers adjusted gross income from the totalamount of expenses).Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20330Updated February 17, 2005Tax Treatment of Away From Home Expensesof State LegislatorsLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionSummaryIn general, taxpayers are permitted a deduction for traveling expenses, includingmeals and lodging, while away from their tax home in pursuit of a trade or business.State legislators have unusual problems with the determination of their tax home.1Accordingly, Congress addressed these problems through enactment of a special taxcode provision which allows state legislators to treat as their tax home the district whichthey represent. State legis