An act relating to allowing legislators to elect taxable or nontaxable meals and lodging expense reimbursement

This bill allows Vermont General Assembly members to choose between receiving their meals and lodging expenses as a taxable allowance or as a nontaxable reimbursement of actual costs. Under the new provisions, legislators must select their preferred option before each two-year legislative term, and this choice remains in effect unless they notify the Office of Legislative Operations of a change. If members elect reimbursement, they must provide receipts or other documentation to substantiate their actual expenses, while those choosing the allowance receive a fixed daily amount based on federal standards for Montpelier. The bill applies to taxable years beginning on or after January 1, 2024, and extends the same expense reimbursement rules to Joint Fiscal Committee members when they attend meetings without receiving regular legislative compensation.