[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 589 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 589

   To amend the Internal Revenue Code of 1986 to reduce the special 
    deduction for the living expenses of Members of Congress to $1.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 1999

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

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to reduce the special 
    deduction for the living expenses of Members of Congress to $1.

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

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

    (a) In General.--The second sentence of subsection (a) of section 
162 of the Internal Revenue Code of 1986 (relating to trade or business 
expenses) is amended by striking ``$3,000'' and inserting ``$1''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1998.
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