facility where one sleeps away from home (e.g., hotel, apartment). For tax years beginning in 1987, lodging expenses are deductible by individuals as employee business expenses only if the aggregate amount of miscellaneous deductions exceeds 2% of the taxpayer's adjusted gross income. Further, the tax law establishes rules for including in income qualified campus lodging provided by a school to an employee. In general, gross income does not include the value of qualified campus lodging. However, it is included to the extent the rent paid is less than the lesser of 5% of the appraised value of the lodging or the average rentals paid (by persons other than employees and students) to the school for comparable housing.