This month’s issue looks at the midterm legislative races and statewide ballot measures, the role of primaries, the value of art in school, perspective from two of the nation's top pollsters and much more.
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.
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