Home > 106th Congressional Bills > S. 2920 (rs) To amend the Indian Gaming Regulatory Act, and for other purposes. [Reported in Senate] ...

S. 2920 (rs) To amend the Indian Gaming Regulatory Act, and for other purposes. [Reported in Senate] ...


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108th CONGRESS
  2d Session
                                S. 2920

To amend the Internal Revenue Code of 1986 to restore the deduction for 
the travel expenses of a taxpayer's spouse who accompanies the taxpayer 
                          on business travel.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 7, 2004

  Mr. Ensign 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 restore the deduction for 
the travel expenses of a taxpayer's spouse who accompanies the taxpayer 
                          on business travel.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF SPOUSE, ETC. 
              ACCOMPANYING TAXPAYER ON BUSINESS TRAVEL.

    (a) In General.--Subsection (m) of section 274 of the Internal 
Revenue Code of 1986 (relating to additional limitations on travel 
expenses) is amended by striking paragraph (3).
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred after the date of the enactment of this 
Act.
                                 <all>

Pages: 1

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