; and (ii) incur such expenses as may be necessary or appropriate to carry out its duties and functions. (B) Expenses (i) In general Payments made under this subsection for receptions, meals, and food-related expenses shall be authorized only for actual expenses incurred by the Commission in the course of conducting its official duties and functions. (ii) Treatment of payments Amounts received as reimbursement for expenses described in clause (i) shall not be reported as income, and the expenses so reimbursed shall not be allowed as a deduction under the Internal Revenue Code of 1986. (2) Designation of professional staff (A) In general Each co-chairperson of the Commission may designate 1 professional staff member. (B) Compensation of Senate employees In the case of the compensation of any professional staff member designated under subparagraph (A) who is an employee of a Member of the Senate or of a committee of the Senate and who has been designated to perform services for the Commission, the professional staff member shall continue to be paid by the Member or committee, as the case may be, but the account from which the professional staff member is paid shall be reimbursed for the services of the professional staff member (including agency contributions when appropriate) out of funds made available under subsection (c). (C) Duties Each professional staff member designated under subparagraph (A) shall— (i) serve all members of the Commission