[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1003 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 1003

      To amend the Internal Revenue Code of 1986 to increase the 
deductibility of business meal expenses for individuals who are subject 
                    to Federal hours of limitation.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 21, 1995

 Mrs. Johnson of Connecticut (for herself, Mr. Neal of Massachusetts, 
and Mr. Jefferson) introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
      To amend the Internal Revenue Code of 1986 to increase the 
deductibility of business meal expenses for individuals who are subject 
                    to Federal hours of limitation.

    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 HOURS OF SERVICE.

    (a) In General.--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 by adding at the end the following new 
paragraph:
            ``(3) Special rule for individuals subject to federal hours 
        of service.--In the case of any expenses for food or beverages 
        consumed 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, 1994.
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