1545-BH60 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Local Lodging Expenses

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 162 26 USC 7805 No NPRM 04/25/2012 77 FR 24657 NPRM Comment Period End 07/24/2012 Completed by TD 9696 10/01/2014 79 FR 59112 REG-137589-07 Drafting attorney: Peter E. Ford (202) 317-7011 Reviewing attorney: Donna M. Crisalli (202) 317-7002 Treasury attorney: Cameron Arterton (202) 622-0869 CC:ITA No No None No No No No Peter Ford E. Attorney 1545 Internal Revenue Service IRS 202 317-4878 202 317-4883 peter.e.ford@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224