(a)For purposes of Section 162(a)(2) of the Internal…#
(a) For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all of the following shall apply:
(1) The place of residence of a member of the Legislature within the district represented shall be considered the tax home.
(2) The provisions of Section 162(h) of the Internal Revenue Code, relating to state legislators’ travel expenses away from home, shall not be applied.
(b)The provisions of Section 280C(a) of the Internal…#
(b) The provisions of Section 280C(a) of the Internal Revenue Code (relating to rule for employment credits) shall not apply.
(c)The amendments made by Section 13206(d)(2)(A) of the…#
(c) The amendments made by Section 13206(d)(2)(A) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 280C(c) of the Internal Revenue Code, relating to credit for increasing research activities, shall not apply, except as otherwise provided.