Legislative Residence Expenses Act of 1982

Legislative Residence Expenses Act of 1982 - Amends the Internal Revenue Code to repeal the provision allowing an income tax deduction without substantiation for living expenses of Members of Congress.

Qualifies the income tax deduction for living expenses of State and Federal legislators to require legal residence in a location other than the city in which the legislative capitol is situated and the occupation of a second residence in the vicinity of the capitol for more than 183 days of the taxable year.

Limits the income tax deduction for living expenses to amounts paid for: (1) utilities; (2) repairs; (3) home maintenance; (4) rent; and (5) depreciation. Provides a method of computing the depreciation on the home and its furnishings.