By Bob Katzen

For many years until recently, representatives who live more than 50 miles from the Statehouse were eligible for a special federal tax break. A 1981 federal law allowed them to write off a daily expense allowance when filing their federal income tax return. The complicated system determined a daily amount, ostensibly for meals, lodging and other expenses incurred in the course of their jobs, which can be deducted for every “legislative day.”

Under the Massachusetts Legislature’s system and schedule, every day of the year qualifies as a legislative day. The Legislature does not formally “prorogue” (end an annual session) until the next annual session begins. This allowed representatives to take the deduction for all 365 days regardless of whether the Legislature is actually meeting or not. Representatives did not even have to travel to the Statehouse to qualify for the daily deduction.

The amount of the deduction was based on the federal per diem for Massachusetts. It varied from year to year. The daily per diem for representatives for fiscal year 2023, the last year this deduction was allowed, varied in different parts of the state and was seasonal. It ranged from $98 per day to $459 per day or between $35,770 and $167,535 annually.

Beacon Hill Roll Call’s research indicated that in fiscal year 2023, 41 of the state’s 160 representatives lived more than 50 miles from the Statehouse, qualified for this deduction and were eligible to pay a reduced or no federal income tax on their legislative salaries.