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H.R. 5759 (97th): A bill to amend the Internal Revenue Code of 1954 to provide a limited exclusion from gross income for per diem received by certain State legislators ineligible for the special deduction with respect to living expenses.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

3/9/1982--Introduced. Amends the Internal Revenue Code to exclude from gross income per diem allowances received by a State legislator whose residence is within 50 miles of the State capitol building.