Legislative days
For purposes of paragraph (1), a legislative day during any taxable year for any individual shall be any day during such year on which—
(A)#
the legislature was in session (including any day in which the legislature was not in session for a period of 4 consecutive days or less), or
(B)#
the legislature was not in session but the physical presence of the individual was formally recorded at a meeting of a committee of such legislature.