§ 31c. — Repealed.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 2USC31c]
TITLE 2--THE CONGRESS
CHAPTER 3--COMPENSATION AND ALLOWANCES OF MEMBERS
Sec. 31c. Repealed. Pub. L. 97-51, Sec. 139(b)(2), Oct. 1, 1981,
95 Stat. 967
Section, acts July 9, 1952, ch. 598, 66 Stat. 467; Aug. 1, 1953, ch.
304, title I, 67 Stat. 322, provided that, for taxable years beginning
after Dec. 31, 1953, the place of residence of a Member of Congress
(including any Delegate and Resident Commissioner) within the State,
congressional district, Territory, or possession which he represented in
Congress would be considered his home for the purposes of tax provisions
making deductible certain living expenses away from home, but that
amounts expended by such Member within each taxable year for living
expenses could not be deducted for income tax purposes in excess of
$3,000.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1980,
see section 139(b)(3) of Pub. L. 97-51, as amended, set out as an
Effective Date of 1981 Amendment note under section 162 of Title 26,
Internal Revenue Code.