(a)

(1) Members or alternate members serving as members of the interim committees of the General Assembly as defined in subsection (b) of this section and members of the General Assembly who shall perform "other interim legislative duties as authorized by law" as defined in subsection (b) of this section shall be entitled to receive per diem and mileage reimbursement in the amount prescribed by the Legislative Council not to exceed the amount as prescribed by regulations of the Internal Revenue Service.

(2) However, members of the General Assembly shall not be entitled to per diem for attendance at regional or national meetings and seminars held outside the State of Arkansas, but in lieu thereof they shall be entitled to reimbursement for actual, reasonable, and necessary expenses for meals, lodging, transportation, and mileage, as authorized by law.

(b) As used in this section:

(1) "Interim committees of the General Assembly" means and includes:

(A) The Legislative Council, as established by § 10-3-301;

(B) The Legislative Joint Auditing Committee, as established by § 10-3-401;

(C) The respective interim committees of the General Assembly, established and authorized by § 10-3-203;

(D) The Joint Interim Committee on Legislative Facilities, as established by § 10-3-1101;

(E) The Joint Committee on Legislative Printing Requirements and Specifications, as established by § 10-3-602;

(F) The Joint Committee on Public Retirement and Social Security Programs, as established by § 10-3-701;

(G) The Joint Interim Committee on Energy, as established by § 10-3-820;

(H) The Joint Performance Review Committee, as established by § 10-3-901; and

(I) Any other interim committee of the General Assembly created by law; and

(2) "Other interim legislative duties as authorized by law" includes:

(A) Service by members of the General Assembly in connection with the legislative program of Boys State and Girls State, as authorized by § 10-2-121;

(B) Attendance by members and members-elect of the General Assembly at the biennial Institute of Legislative Procedure held preceding the convening of each regular session of the General Assembly, as authorized by law; and

(C) The performance of other interim legislative duties which are not specifically enumerated in this section, but for which per diem and mileage reimbursement is authorized by law.

(c) It is the intent of this section to establish uniform per diem and mileage allowances for attendance by members of the General Assembly at meetings of interim committees of the General Assembly and for performing other interim legislative duties as members of the General Assembly where authorized by law.

(d) The allowances provided in this section shall be in lieu of per diem and mileage allowances which otherwise may have been established by laws enacted prior to February 26, 1985.