# Pub. L. 97-216: changes to the Internal Revenue Code

1982-07-18, 96 Stat. 194. Source: <https://www.govinfo.gov/link/plaw/97/public/216>.

## Legislative history

- Bill: [H.R. 6685](https://www.congress.gov/bill/97th-congress/house-bill/6685)

## § 162: Trade or business expenses

- § 162(a): Pub. L. 97–216 inserted provisions under which amounts expended by Members of Congress within each taxable year for living expenses shall not be deductible for income tax purposes in excess of $3,000.

## § 280A: Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

- § 280A(f)(4): Pub. L. 97–216 struck out “, etc.” after “section 162(a)(2)” in heading, struck out “(A) In general.—” before “Nothing in this section”, and struck out subpar. (B) which directed the Secretary to prescribe amounts deductible (without substantiation) pursuant to last sentence of section 162(a) and that no other provisions of this title could permit such a deduction for any taxable year of amounts in excess of the amounts determined to be appropriate under the circumstances.