# Travel Expenses of State Legislators
> **IRS** · Final regulations. · Published 2010-04-08 · Effective 2010-04-08 · 75 FR 17854
## Document
- **Document number:** 2010-7932
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 17854
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-04-08
- **Effective date:** 2010-04-08
- **Treasury docket:** TD 9481
## Abstract

This document contains final regulations relating to travel expenses of state legislators while away from home. The regulations affect eligible state legislators who make the election under section 162(h) of the Internal Revenue Code (Code). The regulations clarify the amount of travel expenses that a state legislator may deduct under section 162(h).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/04/08/2010-7932/travel-expenses-of-state-legislators)
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