A bill to amend the Internal Revenue Code of 1954 to make permanent certain rules relating to travel expenses of State legislators.

Amends the Internal Revenue Code to allow State legislators an income tax deduction for travel expenses away from home. Limits such deduction to the sum of the amounts determined by multiplying each legislative day of such individual during the taxable year by the amount generally allowable with respect to such day to Federal employees for per diem while away from home but serving in the United States ($35).