A bill to amend the Internal Revenue Code of 1954 to make permanent certain rules pertaining to travel expenses of state legislators.

Amends the Internal Revenue Code to provide that the district which a State legislator represents shall be considered his home for purposes of the income tax deduction for travel and living expenses in connection with a trade or business. States the daily allowable living expenses for a legislator who is away from his home district shall be equal to the product of the number of legislative days (days which the legislature or a committee of such legislature is in session during the taxable year for which the legislator is physically present) times the daily per diem rate allowed to employees of the executive branch of the Federal Government while away from home.