2015 US Code
Title 2 - The Congress (Sections 1 - 6654)
Chapter 3 - Compensation and Allowances of Members (Sections 31 - 59h)
Sec. 31c - Repealed. Pub. L. 97-51, §139(b)(2), Oct. 1, 1981, 95 Stat. 967

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 2 - THE CONGRESS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 2 - THE CONGRESS
CHAPTER 3 - COMPENSATION AND ALLOWANCES OF MEMBERS
Sec. 31c - Repealed. Pub. L. 97-51, §139(b)(2), Oct. 1, 1981, 95 Stat. 967
Containssection 31c
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionrepealed
Statutes at Large References66 Stat. 467
67 Stat. 322
95 Stat. 967
Public and Private LawsPublic Law 97-51

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2 U.S.C. § 31c (2015)
§31c. Repealed. Pub. L. 97–51, §139(b)(2), Oct. 1, 1981, 95 Stat. 967

Section, acts July 9, 1952, ch. 598, 66 Stat. 467; Aug. 1, 1953, ch. 304, title I, 67 Stat. 322, provided that, for taxable years beginning after Dec. 31, 1953, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, Territory, or possession which he represented in Congress would be considered his home for the purposes of tax provisions making deductible certain living expenses away from home, but that amounts expended by such Member within each taxable year for living expenses could not be deducted for income tax purposes in excess of $3,000.

EFFECTIVE DATE OF REPEAL

Repeal applicable to taxable years beginning after Dec. 31, 1980, see section 139(b)(3) of Pub. L. 97–51, as amended, set out as an Effective Date of 1981 Amendment note under section 162 of Title 26, Internal Revenue Code.

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