Number: RL30868
Title: Tax Rules and Rulings Specifically Applicable to Members of Congress
Authors: Robert B. Burdette, American Law Division 
Abstract: This repor6t explains various special tax rules that apply to Members of Congress. Among the topics covered are immunity from income and personal property taxes levied by the jurisdictions comprising the Washington, D.C., metropolitan area; specific requirements that certain amounts be included in gross income for federal tax purposes; and rules allowing certain amounts to be excluded from gross income. Various rules requiring third-party payments of office-related expenses to be included in gross income are explained. Rules regarding deduction of a Member's living expenses incurred in the Washington metropolitan area are explained. Special rules regarding the allowance of other deductions are also explained.
Pages: 16
Date: Updated October 1, 2003