                          TITLE 2--THE CONGRESS
 
            CHAPTER 3--COMPENSATION AND ALLOWANCES OF MEMBERS
 
Sec. 31c. Repealed. Pub. L. 97-51, Sec. 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.
