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Legislator Tax Home Guidance Memorandum

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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