Members do pay taxes on their Congressional salaries, but they have given themselves some extra perks that elevate them above normal taxpayers. For example, they wrote into the law a $3,000 annual income tax deduction for maintaining a second residence. Normally, a taxpayer in a lawmaker's income bracket could be subject to reductions in the value of his or her mortgage interest write-off for residences. The typical American who uses an additional residence for business or rental purposes may qualify for certain expense deductions, but only by filing complex forms.