It’s hard to argue with a suggestion made in Congress the other day by Elliot H. Levitas. Democratic congressman from Georgia. who thinks budget cuts should begin at the top with President Reagan’s White House fund request. Indeed, the suggestion should be extended to include Congress. starting with repeal of the special tax break solons voted themselves in December and requiring them to prove out their deductible expenses on the same basis as other taxpayers. While Reagan calls for spending cuts in many programs affecting the people Levitas said in a mini-speech, he is asking a 17-percent increase in funds to run the White House including a boost from $11.9 million to $13.3 million for White House salaries. ”1 do not begrudge the President funds needed to run his high office, but if we are asking others in America to sacrifice. we might as well begin at the White House,” Levitas said. The day before Levitas’ remarks, Sen. John H, Chafee, R-R.I. introduced a bill (S. 2092l to repeal authority of the Internal Revenue Service to grant members of Congress a per diem tax deduction for unsubstantiated business expenses. Chafee’s bill would require Congress to deduct expenses on the same basis as other taxpayers instead of being permitted to deduct $75 per dav for Washington living expenses. These were the steps leading to the present arrangement: – In 1954 Congress passed a law allowing each lawmaker to deduct $3.000 to offset the cost of maintaining a second residence. – Congress removed the $3,000 deduction in September 1981. thereby requiring its members to itemize their legitimate business expense – in December. Congress legislated again through a rider attached to another bill requiring the IRS to draft special regulations establishing an amount members can deduct without proving the expenses were actually made. IRS set the amount at $75 for each day in session. “No other American is blessed with such privilege,” said Chafee, one of 44 Senators who voted against the big tax break. The House passed the measure by voice vote. Chafee’s bill is one of a number introduced in the new session of Congress seeking to change the December action. The issue should be called up promptly for review. especially since there was no opportunity for substantial debate in the rush before Christmas recess. Members of Congress should not expect special tax privileges. And as Levitas suggested, the White House should practice within bounds of reason commensurate with its official obligations. the same economy it expects of others,