# Local Lodging Expenses; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Final regulations; correction.
**SUMMARY:**
This document contains corrections to final regulations (TD 9696) that were published in the *Federal Register* on October 1, 2014 (79 FR 59112). The final regulations are relating to the deductibility of expenses for lodging when an individual is not travelling away from home (local lodging).
**DATES:**
This correction is effective on November 3, 2014 and applicable beginning October 1, 2014.
**FOR FURTHER INFORMATION CONTACT:**
Peter Ford, at (202) 317-7011 (not a toll free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9696) that are the subject of this correction is under sections 162 and 262 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9696) contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the final regulations (TD 9696), that are the subject of FR Doc. 2014-23306, are corrected as follows:
On page 59115, first column, the fourth line of the signature block, the language “Approved: August 22, 2013.” Is corrected to read “Approved: July 11, 2014.”
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).