Tax Rules and Rulings Specifically Applicable to Members Of Congress Page: 2 of 19
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Tax Rules and Rulings Specifically Applicable to
Members Of Congress
This report examines provisions of federal law, and interpretations thereof,
which provide tax rules with specific applicability to Members of Congress. These
include rules applicable only to Members and rules that, while generally applicable,
apply in some specific way to Members. Topics covered include: immunity from
certain State and local income and personal property taxes; specific rules for certain
items which must be included in gross income for federal tax purposes (including
honorarium and official allowances); rules allowing certain amounts to be excluded
from gross income; and rules regarding allowable deductions. This last topic
includes discussion of deduction of: a Member's living expenses incurred in the
Washington metropolitan; other business expenses; charitable contributions; and
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Tax Rules and Rulings Specifically Applicable to Members Of Congress, report, October 1, 2003; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc810637/m1/2/: accessed October 15, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.