{
  "id": "RL30868",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL30868",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 102067,
      "date": "2003-10-01",
      "retrieved": "2016-04-08T14:37:13.666544",
      "title": "Tax Rules and Rulings Specifically Applicable to Members Of Congress",
      "summary": "This report examines provisions of federal law, and interpretations thereof, which provide tax\nrules\nwith specific applicability to Members of Congress. These include rules applicable only to\nMembers and rules that, while generally applicable, apply in some specific way to Members. Topics\ncovered include: immunity from certain State and local income and personal property taxes; specific\nrules for certain items which must be included in gross income for federal tax purposes (including\nhonorarium and official allowances); rules allowing certain amounts to be excluded from gross\nincome; and rules regarding allowable deductions. This last topic includes discussion of deduction\nof: a Member's living expenses incurred in the Washington metropolitan; other business expenses;\ncharitable contributions; and moving expenses.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RL30868",
          "sha1": "1e9c41644c81f84932738d6f197cae8380cd27c6",
          "filename": "files/20031001_RL30868_1e9c41644c81f84932738d6f197cae8380cd27c6.pdf",
          "images": null
        },
        {
          "format": "HTML",
          "filename": "files/20031001_RL30868_1e9c41644c81f84932738d6f197cae8380cd27c6.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "American Law"
  ]
}