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TREAS/IRS RIN: 1545-BG92 Publication ID: Fall 2010 
Title: Travel Expenses of State Legislators 
Abstract: The final regulations provide rules relating to travel expenses of state legislators. The regulations affect state legislators who make the election under section 162(h) of the Internal Revenue Code to treat their residences in their legislative districts as their tax homes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 USC 7805    26 USC 162(h)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/31/2008  73 FR 16797   
NPRM Comment Period End  06/30/2008    
Final Action Completed by TD 9481  04/08/2010  75 FR 17854   
Additional Information: REG-119518-07 Drafting attorney: R. Matthew Kelley (202) 622-7900 Reviewing attorney: Donna M. Crisalli (202) 622-4800 Treasury attorney: Emily Lam (202) 622-5293 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