; and (2) with full recognition of the constitutional right of the House of Representatives to change such rules (so far as relating to the House) at any time, in the same manner, and to the same extent as in the case of any other rule of the House. 3. Reinstating limited deduction for living expenses incurred by Members of the House of Representatives (a) In general The second sentence of section 162(a) of the Internal Revenue Code of 1986 is amended by inserting after for income tax purposes the following: in any amount in the case of a Senator or in excess of $3,000 in the case of a Member of the House of Representatives or a Delegate or Resident Commissioner to the Congress . (b) Inflation adjustment Section 162 of such Code is amended by redesignating subsection (s) as subsection (t) and by inserting after subsection (r) the following new subsection: (s) Inflation adjustment In the case of a taxable year beginning after 2018, the $3,000 amount in subsection (a) shall be increased by an amount equal to— (1) such dollar amount, multiplied by (2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 1954 for calendar year 2016 in subparagraph (A)(ii) thereof. If any amount as adjusted under paragraph (1) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. . (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018.