[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2033 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 2033

 To amend the Internal Revenue Code of 1986 to eliminate the deduction 
          for living expenses incurred by members of Congress.


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                   IN THE SENATE OF THE UNITED STATES

                            October 31, 2017

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

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to eliminate the deduction 
          for living expenses incurred by members of Congress.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Questionable, Unnecessary, and 
Excessive Allowances for Legislators Act'' or the ``SQUEAL Act''.

SEC. 2. ELIMINATION OF DEDUCTION FOR LIVING EXPENSES INCURRED BY 
              MEMBERS OF CONGRESS.

    (a) In General.--Subsection (a) of section 162 of the Internal 
Revenue Code of 1986 is amended in the matter following paragraph (3) 
by striking ``in excess of $3,000''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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