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. In addition the IRS maintains two "customer service centers" to assist lawmakers and Capitol Hill employees in filling out their tax forms at a cost to taxpayers of $100,000. In 1993 Money Magazine determined that 60 percent of the Members of the House Ways and Means and Senate Finance Committees, who are responsible for our tax laws, didn't even prepare their own tax returns.