2 U.S.C. § 31c : US Code - Section 31C: Repealed.

Search 2 U.S.C. § 31c : US Code - Section 31C: Repealed.

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 Repealed.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.