A bill to amend the Internal Revenue Code of 1986 to clarify the State income tax treatment of Members of Congress and their families.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to disallow a tax deduction for income taxes imposed on a Member of Congress or certain persons in the Member's family by a State or local governmental unit where the Member maintains a place of abode for purposes of attending congressional sessions, unless the Member represents the particular State or one of its districts. Applies these provisions retroactively to tax year 1980 and thereafter.…