In most cases, individuals who serve as public officials are government employees. Therefore, the government entity is responsible for withholding and paying Federal income tax, social security and Medicare taxes. They must also issue a Form W-2, Wage and Tax Statement, to a public official.
IRS website - https://www.irs.gov/government-entities/federal-state-local-governments/tax-withholding-for-governme...
If you are an employee of the local government you cannot deduct employee business expenses on a federal tax return due to the tax code changes in effect for tax years 2018 thru 2025.
