[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 463 Introduced in Senate (IS)]

  1st Session
                                 S. 463

To amend title 28, United States Code, with respect to the treatment of 
   certain transportation and subsistence expenses of retired judges.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 22, 1995

  Mr. Breaux introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend title 28, United States Code, with respect to the treatment of 
   certain transportation and subsistence expenses of retired judges.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That section 456(f) of 
title 28, United States Code, is amended to read as follows:
    ``(f) The official duty station of a retired judge shall be 
established in accordance with section 374 of this title. The official 
duty station of a retired judge shall be considered as his or her home 
for purposes of section 162 of the Internal Revenue Code of 1986 and 
regulations issued thereunder. Reimbursed transportation and 
subsistence expenses paid under this section to a retired judge 
recalled or designated and assigned to perform judicial duties shall, 
if such expenses are not allowable as a deduction under such section 
162 after the application of the preceding sentence, be excludable from 
income under such Code, whether or not the judge is required to remain 
away from his or her official duty station overnight in performing such 
duties, and regardless of the duration of such duties.''.
                                 <all>