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2 USC § 31c - Repealed. Pub. L. 97–51, § 139(b)(2), Oct. 1, 1981, 95 Stat. 967 

---
identifier: "/us/usc/t2/s31c"
source: "usc"
legal_status: "official_prima_facie"
title: "2 USC § 31c - Repealed. Pub. L. 97–51, § 139(b)(2), Oct. 1, 1981, 95 Stat. 967"
title_number: 2
title_name: "THE CONGRESS"
section_number: "31c"
section_name: "Repealed. Pub. L. 97–51, § 139(b)(2), Oct. 1, 1981, 95 Stat. 967"
chapter_number: 3
chapter_name: "COMPENSATION AND ALLOWANCES OF MEMBERS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# § 31c. Repealed. Pub. L. 97–51, § 139(b)(2), Oct. 1, 1981, 95 Stat. 967

Section, acts , ; , title I, , provided that, for taxable years beginning after , 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.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal applicable to taxable years beginning after , see , as amended, set out as an Effective Date of 1981 Amendment note under , Internal Revenue Code.