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TREAS/IRS RIN: 1545-BH60 Publication ID: Fall 2013 
Title: Local Lodging Expenses 
Abstract: These proposed regulations relate to the deductibility of lodging expenses paid or incurred when not traveling away from home (local lodging). The regulations affect taxpayers and employees of taxpayers who pay or incur expenses for local lodging that are otherwise deductible under section 162 of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 162; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/25/2012  77 FR 24657 
NPRM Comment Period End  07/24/2012   
Final Action  12/00/2013   
Additional Information: REG-137589-07 Drafting attorney: R. Matthew Kelley (202) 622-7900 Reviewing attorney: Donna M. Crisalli (202) 622-4800 Treasury attorney: Cameron Arterton (202) 622-0869 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
R. Matthew Kelley
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4040,
Washington, DC 20224
Phone:202 622-7900
Fax:202 622-0235
Email: r.matthew.kelley@irscounsel.treas.gov

 
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