Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13311
ELIMINATION OF DEDUCTION FOR LIVING EXPENSES INCURRED BY MEMBERS OF CONGRESS.
SEC. 13311. ELIMINATION OF DEDUCTION FOR LIVING EXPENSES INCURRED BY MEMBERS OF CONGRESS.(a) In General.—Subsection (a) of section 162 is amended in the matter following paragraph (3) by striking “in excess of $3,000”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.