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Ethics

Ethics in the News

Find out the latest activities across the states regarding ethics.  NCSL's Ethics Center also provides links to state-specific ethics newsletters. More

10 Principles of Parliamentary Procedure

This video covers the 10 principles that govern procedure in group decision making. More

Guidelines to Ethical Lobbying

The profession is regulated in all states, and lobbyists are required to register, disclose their activities and limit gifts. More
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Legislator & Legislative Staff Information
 
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Legislator Compensation Charts

Legislator Tax Home

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Legislator Compensation

View all documents related to this topic by clicking on the document library tab at the top of this page.

Legislator Compensation

Each year, NCSL compiles data about legislator compensation. Charts on base salary and session per diem since 2008 are available online.  For historic information, please contact Morgan Cullen.

Legislator Tax Home

State legislators who live more than 50 miles from the state capitol may choose to claim their district residence as their "tax home." In doing so, legislators may claim the expenses they incur while conducting official legislative business as a tax deduction on their federal income tax return. This deduction is known as the "legislators tax home deduction." It was created as part of the 1981 Economic Recovery Tax Act (Public Law 97-34) and is Section 162(h) in the IRS Code. The U.S. General Services Administration and the Department of Defense are responsible for establishing federal per diem rates, which are used in calculating legislator tax home.
 

 
2013 Health Summit

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