[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5880 Introduced in House (IH)]

<DOC>






118th CONGRESS
  1st Session
                                H. R. 5880

 To provide that reimbursement of Members of Congress by the House of 
   Representatives for expenses incurred in connection with official 
                     duties are not subject to tax.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 3, 2023

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

_______________________________________________________________________

                                 A BILL


 
 To provide that reimbursement of Members of Congress by the House of 
   Representatives for expenses incurred in connection with official 
                     duties are not subject to tax.

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

SECTION 1. REIMBURSEMENT OF MEMBERS OF CONGRESS BY THE HOUSE OF 
              REPRESENTATIVES FOR EXPENSES INCURRED IN CONNECTION WITH 
              OFFICIAL DUTIES NOT SUBJECT TO TAX.

    For purposes of the Internal Revenue Code of 1986, gross income 
shall not include amounts received after December 31, 2022, by a Member 
of Congress (including a Delegate or Resident Commissioner) as a 
reimbursement for expenses of such Member which are incurred in 
connection with the official duties of such Member if such 
reimbursement is made from such Member's Representational Allowance 
(MRA) consistent with the Members' Congressional Handbook as adopted by 
the Committee on House Administration of the House of Representatives. 
Any amount excluded from gross income under the proceeding sentence 
shall not be taken into account in determining any deduction or credit 
under such Code or as wages for purposes of determining any tax imposed 
under subtitle C of such Code.
                                 <all>