All members of the Congress are government employees and are subject to the same rules created by them to govern the travel and living expenses of all other government employees.  Expenses reimbursed members of Congress or paid on their behalf that exceed government per diems for travel, meals, entertainment and lodging shall be designated as taxable income.  Reimbursements will be limited to per diem amounts unless the expenses are in conjunction with the entertainment of a foreign head of state or their representative but the business purpose must be identified and specifically approved by the Secretary of State or his/her designated staff.   No member of Congress shall be provided military aircraft for their personal use unless specifically authorized by the President during a time of national emergency. 

Affirmative Argument

Much has been made of the travel excesses of the present Speaker of the House.  Prior to 9/11 all members of the Congress used private or commercial travel methods to commute between their home state and Washington D.C.  Immediately after 9/11 President Bush, out of concern for Speaker of the House Hastert’s place in line for succeeding the president authorized the use of military aircraft as a security measure during a period of national emergency.  This was carried forward to Speaker Pelosi in 2007.  But things have changed.

Although we continue to maintain national advisories to communicate potential threats, the national emergency that was created by the 9/11 attacks has passed.  There is no longer a reason for the Speaker to enjoy personal military transportation.  Further, the Speaker has demonstrated the effect of the trappings of power and what they can do to small minded individuals who can begin to regard themselves as royalty.  Judicial Watch recently sued under the Freedom of Information Act to determine the costs to the taxpayer for Speaker Pelosi’s transportation expenses.  Over a period of two years they exceeded $2.1 million.  More than $100,000 was spent on alcohol.  All was at the taxpayers’ expense. 

Jimmy Carter ended the three martini lunch for businesses more than 30 years ago.  Those three martini lunches were immediately identified as non-deductible.  If the employee reported his/her business expenses on a form 2106 and reimbursements were reported on form W-2, the unreimbursed meal and entertainment expenses were subject to a reduction of 50% before determining deductibility for personal income tax purposes.  What is good for the goose is good for the gander.  The IRS must be instructed to immediately require a form 2106 from every member of Congress to identify the expenses they incur in travel.  Reimbursements and expenses paid on behalf of the member must be included as income on their form W-2. 

Commuting expenses to the place of employment are typically not deductible but if the Congress person’s home district is considered the place of employment then it would be natural to consider any trip to Washington as a deductible business expense.  If the Congress person maintains a second residence in or near Washington D.C. and claims a deduction for mortgage interest, property taxes or other related expenses then the member should not be entitled to reimbursement or per diem treatment during the time they are in Washington because they are technically not away from home.  They are at their second residence.