[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1099 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1099

   To amend the Internal Revenue Code of 1986 to repeal the special 
       deduction for the living expenses of Members of Congress.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 1997

 Mr. English of Pennsylvania introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to repeal the special 
       deduction for the living expenses of Members of Congress.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF SPECIAL DEDUCTION FOR LIVING EXPENSES OF MEMBERS 
              OF CONGRESS.

    (a) In General.--Subsection (a) of section 162 of the Internal 
Revenue Code of 1986 (relating to trade or business expenses) is 
amended by striking the second sentence.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1996.
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