Members of Congress should clear the air surrounding the large tax break they voted themselves just before recessing in midDecember, The action was accomplished, in the first place, through the circuitous route of attaching the increase to authorization of a bill boosting black lung benefits to retired coalminers. The Senate voted 46-44 in favor; the House went along by voice vote. The backdoor approach prompted many protests in Congress. Now voices have been raised anew following an interpretation by the lntemal Revenue Service that Senate and House members may write off $75 a day for expenses of living in Washington, retroactive to 1981 without showing any substantiation. Utah Republican Orrin G. Hatch says he will seek repeal of the tax benefit which, he conceded. ”doesn’t look good to the average citizen.” Hatch was chief sponsor of the black lung disability bill that became the vehicle for the tax break contained in an amendment by Sen. Robert Dole, R-Kan. The amendment required the IRS to issue a ruling conceming the “appropriate” business deduction a congressman could take from his taxes, IRS ruled that members Congress can deduct the higher amount of either actual living expenses or $75 a day for each day in session, without itemization. The latter, say Washington news dispatches, would total around $18,000 to $20,000, close to a third of the $60.662 congressional salary. For tax purposes. a lawmaker’s home is considered his district or home state, Thus when a member goes to Washington, he or she is treated like any person on out-of-town business, Costs such as food, lodging and entertainment are deductible. But until this year, a member of Congress was limited to a $3,000 deduction. With the very generous tax break (as spelled out by the IRS) under question by many lawmakers and constituents, Congress should waste no time clearing the air. It can do this by opening the issue to floor debate in botl1 chambers and requiring a roll call vote. Regardless of the pros and cons of an issue, circuitous procedures have no place in Americas No. 1 law-making body, especially when salaries or benefits of its members are involved.