A bill to amend section 280A of the Internal Revenue Code of 1954 by repealing the provision directing the Secretary of the Treasury to prescribe amounts deductible without substantiation by Members of Congress for living expenses, and for other purposes.

Amends the Internal Revenue Code to repeal the provision which allows Members of Congress an income tax deduction without substantiation for living expenses.

Sets forth procedural guidelines for the House of Representatives for the enactment of legislation dealing with tax benefits for Members of Congress.