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Legislator Tax Home Guidance Memorandum
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. More
2012 Maximum Per Diem Rates are also available. More
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Issues & Resources
Find the NCSLstaff member who handles the issue in which you are interested.
NCSLprovides access to current state and federal legislation and a comprehensive list of state documents, including state statutes, constitutions, legislative audits and research reports.
Members
As legislators and legislative staff, you are part of the nation's largest, most influential and only bipartisan organization of state legislators and staff.Learn about the resources NCSL has for you.
NCSL offers an array of services for legislative staff. Find out what's available.
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| ©2013 National Conference of State Legislatures. All Rights Reserved. |
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