§31. Compensation of members; per diem election

NOTE: Subsection A eff. until noon Jan. 10, 2028. See Acts 2026, No. 954, §1.

            A. The compensation of the members of the legislature shall be equal to the rate allowable for per diem deduction under 26 U.S.C. 162(h)(1)(B)(ii) for the location of the state capital during their attendance on that body.

NOTE: Subsection A eff. noon Jan. 10, 2028. See Acts 2026, No. 954, §1.

            A.(1) The compensation of the members of the legislature shall be equal to the rate allowable for per diem deduction under 26 U.S.C. 162(h)(1)(B)(ii) for the location of the state capital during their attendance on that body and for no more than ten days a month when engaged in official legislative business on days not in attendance on the body.

            (2) The per diem allowance for days engaged in official legislative business but not in attendance on the body shall be paid only upon the filing of a voucher by the member with the respective presiding officer for each such day and approval of the presiding officer.

            B.(1) If the domicile of a member of the legislature is more than fifty miles from the state capitol, the member may elect to receive the per diem compensation established pursuant to Subsection A of this Section as either compensation or as a travel allowance pursuant to an accountable plan maintained in accordance with the rules and regulations established in accordance with 26 U.S.C. 162(h) by the house of the legislature to which the member is elected.

            (2) Once an eligible member of the legislature has made his election regarding receipt of per diem as compensation or allowance as provided in Paragraph (1) of this Subsection, the election regarding per diem is irrevocable for the remainder of that calendar year.

            (3) An eligible member-elect may make the per diem election as provided in Paragraph (1) of this Subsection prior to taking the oath of office as a member, and the election regarding per diem is irrevocable during the remainder of the first calendar year of that member's service during the term of office to which he was elected.

            Acts 1952, No. 2, §1; Acts 1956, No. 254, §1; Acts 1980, No. 42, §1, eff. June 5, 1980; Acts 1997, No. 1316, §1, eff. July 1, 1997; Acts 2022, No. 730, §1; Acts 2026, No. 954, §1, eff. noon Jan. 10, 2028.