Home > 106th Congressional Bills > S. 107 (is) To deauthorize the project for navigation, Boothbay Harbor, Maine. [Introduced in Senate] ...
S. 107 (is) To deauthorize the project for navigation, Boothbay Harbor, Maine. [Introduced in Senate] ...
106th CONGRESS
1st Session
S. 1079
To amend the Internal Revenue Code of 1986 to increase the
deductibility of business meal expenses for individuals subject to
Federal hours of service.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 19, 1999
Mr. Mack (for himself, Mr. Kohl, and Mr. Grassley) introduced the
following bill; which was read twice and referred to the Committee on
Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to increase the
deductibility of business meal expenses for individuals subject to
Federal hours of service.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. INCREASED DEDUCTIBILITY OF BUSINESS MEAL EXPENSES FOR
INDIVIDUALS SUBJECT TO FEDERAL LIMITATIONS ON HOURS OF
SERVICE.
(a) In General.--Paragraph (3) of section 274(n) of the Internal
Revenue Code of 1986 (relating to only 50 percent of meal and
entertainment expenses allowed as deduction) is amended to read as
follows:
``(3) Special rule for individuals subject to federal hours
of service.--In the case of any expenses for food or beverages
consumed while away from home (within the meaning of section
162(a)(2)) by an individual during, or incident to, the period
of duty subject to the hours of service limitations of the
Department of Transportation, paragraph (1) shall be applied by
substituting `80 percent' for `50 percent'.''
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years beginning after December 31, 1999.
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