Is the $34k considered taxable income? Reimbursement for bussiness travel is generally not taxed. I'm not sure how this applies to rent when work requires a sec

Is the $34k considered taxable income? Reimbursement for bussiness travel is generally not taxed. I'm not sure how this applies to rent when work requires a second residence; but it doesn't seem that crazy for those to be tax deductable as way. Especially when the people writing the laws are also the potential tax payers.