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ORDINANCE NO. 922
AN ORDINANCE ESTABLISHING A STATUTORY SUBSISTENCE
ALLOWANCE OF $5.00 A DAY FOR POLICE OFFICERS OF
THE CITY OF PASCO.
THE CITY COUNCIL OF THE CITY 'OF PASCO DO ORDAIN AS FOLLOWS:
Section 1. Beginning with January 1, 1958, . of the amounts appropri-
ated by
the City Council of
the
City
of
Pasco,
Washington, for
police
officials,
the sum "of $5. 00
per
day
for
each
work. day shall be
designated
as and shall constitute a statutory substitence allowance. The purpose of
this section is to give police .officials employed by the said .City the Tax
benefits provided for by Section. 120 of the 1954._?nternal Revenue Code.
Section 2. Such statutory subsistence allowance shall continueuntil
this Ordinance is repealed.
Section 3. This Ordinance shall become effective upon its passage
and publication as provided by law.
PASSED by the -City Council and APPROVED by the Mayor this 7th
day of January 1958.
Atte st:
LOQ
/-C-5%.
City.Clerk
Appro��ed as to foci:
ity Attorney
Published:
li
G
MOAYOR
J
SEC. 120. STATUTORY SUBSISTENCE ALLOWANCE RECEIVED BY POLICE
(a) GENERAL RULE. --Gross income does not include any amount received as
a statutory subsistence allowance by an individual who is employed as a po-
lice official by a State, a Territory, or a possession of the United States, by
any political subdivision of any of the foregoing, or by the District of Columbia.
(b) LIMITATIONS. --
(1) Amounts to which subsection (a) applies shall not exceed $5
per day.
(2) If any individual receives a subsistence allowance to which sub-
section (a) applies, no deduction shall be allowed under any other provision
of this chapter for expenses in respect of which he has received such allow-
ance, except to the extent that such expenses exceed the amount excludable
under subsection (a) and the excess is otherwise allowable as a deduction
under this chapter.
(Internal Revenue Code of 1954, p. 25, 089)