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Section 1
1. Reimbursement of Members of Congress by the House of Representatives for expenses incurred in connection with official duties not subject to tax For purposes of the Internal Revenue Code of 1986, gross income shall not include amounts received after December 31, 2022, by a Member of Congress (including a Delegate or Resident Commissioner) as a reimbursement for expenses of such Member which are incurred in connection with the official duties of such Member if such reimbursement is made from such Member’s Representational Allowance (MRA) consistent with the Members’ Congressional Handbook as adopted by the Committee on House Administration of the House of Representatives. Any amount excluded from gross income under the proceeding sentence shall not be taken into account in determining any deduction or credit under such Code or as wages for purposes of determining any tax imposed under subtitle C of such Code.