Who is entitled to take the deduction for a $5 a day subsistence allowance?
For tax years prior to 1995, the subsistence allowance deduction was available only to federal and state law enforcement officers. The deduction was limited to commissioned law enforcement officers who were paid from public funds. Beginning in 1995, the deduction was expanded to fulltime emergency medical service personnel and fulltime firefighters. The deduction is $5 per regular workday worked. Taxpayers may be asked to submit a statement from their personnel office as to total workdays worked for the tax period.
