Many legislators get tax deductions with ‘skeleton’ sessions

In 2006, the deduction for House members was $44,773, and for senators, $49,775.

COLUMBUS (AP) — State legislators who live far from the Statehouse can claim tax deductions for meals and lodgings on session days even when they don’t attend.

And their colleagues who live closer to the capital city help them earn the relief by holding “skeleton” sessions that last a few minutes and are attended by only two lawmakers.

Just days before Christmas, Senate President Bill Harris, R-Ashland, presided over a near-empty chamber for a session that lasted 75 seconds before Joy Padgett, R-Coshocton, motioned to adjourn. The clerk read a few housecleaning items, and Padgett was appointed to the state Controlling Board that approves certain state expenditures.

The session, held on a Friday more than a week after the Legislature’s last full voting session of 2007, means that all eligible senators received credit for federal tax purposes for working that day and the following weekend.

Federal law allows a tax deduction for meals and lodging for legislators who live at 50 or more miles from the Statehouse on all session days.

In 2006, the tax deduction rate averaged $138 per day, and eligible members of the House — which had 38 full voting sessions — received a $44,773 federal income tax deduction. Eligible senators received a $49,775 deduction.

For 2007, the daily deduction rate increased to $144.

Lawmakers defending the deductions have said they come to Columbus for various reasons, not just legislative sessions.

Harris said many legislators — particularly those with income above their state salaries — do not apply for the exemptions — and that tax breaks are not the reason for the nonvoting sessions.

“I think it’s important that we have nonvoting sessions to make sure we can continue the business of the Senate,” he said. “It’s important to get that journalized.”

Further, he said, the state Constitution says neither chamber can be out of session for more than five consecutive days, excluding Sundays, without the consent of the other.