This deduction should absolutely be eliminated. If teachers can't deduct their classroom expenses, PhD candidates have to pay taxes on tuition money they never see while college athletes do not have to pay taxes on their scholarship money, middle-class Americans cannot deduct their mortgage interest, students cannot deduct their loan interest, etc. etc. etc., members of Congress should not be able to deduct the expenses they incur while in DC for three days a week. Allowing the deduction of these expenses from a salary paid for by the taxpayers is completely ridiculous. The current bills in Congress are eliminating all deductions from average Americans by the droves. Congress keeping this deduction is the height of hypocrisy, even for this group.