A bill to amend the Internal Revenue Code of 1954 to provide that no deduction shall be allowed for the living expenses of Members of Congress in the Washington, D.C., area for any day unless the Member certifies that he was away from his home in his district and was physically present in such area by reason of official business on such day, and for other purposes.

Amends the Internal Revenue Code to limit the income tax deduction for living expenses for Members of Congress. Requires Members to certify that they are physically present in Washington, D.C., for official business and that they own or rent a residence in their home district. Provides that such deduction shall be determined by multiplying the number of Washington business days by the actual subsistence allowance for Washington, D.C., payable for such days.