[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 1495 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                S. 1495

   To repeal the reduction in the deductible portion of expenses for 
                   business meals and entertainment.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

           September 28 (legislative day, September 27), 1993

Mr. Inouye (for himself, Mr. Bryan, Mr. Reid, Mr. Hatch, Mr. Coats, Mr. 
 D'Amato, Mr. Durenberger, Mr. Faircloth, Mr. Hollings, Mr. Johnston, 
Mr. Wallop, and Mr. Dole) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To repeal the reduction in the deductible portion of expenses for 
                   business meals and entertainment.

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

SECTION 1. REPEAL OF REDUCTION IN BUSINESS MEALS AND ENTERTAINMENT TAX 
              DEDUCTION.

    (a) In General.--Section 13209 of the Revenue Reconciliation Act of 
1993 is hereby repealed, and the Internal Revenue Code of 1986 shall be 
applied and administered as if such section had not been enacted.
    (b) Effective Date.--This section shall apply to taxable years 
beginning after December 31, 1993.

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