A bill to amend the Internal Revenue Code of 1954 to designate the home of a State legislator for income tax purposes.

Provides that the place of residence of a State legislator within his State legislative district shall be considered his home for purposes of the Internal Revenue Code, but amounts expended for living expenses shall not be deductible for income tax purposes in excess of $3,000. (Amends 26 U.S.C. 162(a)