[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2451 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 2451

   To amend the Internal Revenue Code of 1986 to provide that meals 
provided at remote fish processing facilities shall be exempt from the 
                 limitation on the deduction for meals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 29, 1995

Mr. Young of Alaska (for himself and Ms. Dunn of Washington) 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 provide that meals 
provided at remote fish processing facilities shall be exempt from the 
                 limitation on the deduction for meals.

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

SECTION 1. MEALS PROVIDED AT REMOTE FISH PROCESSING FACILITIES EXEMPT 
              FROM LIMITATION ON DEDUCTION FOR MEALS.

    (a) In General.--Subparagraph (E) of section 274(n)(2) of the 
Internal Revenue Code of 1986 (relating to exceptions) is amended by 
striking ``or'' at the end of clause (iii), by striking the period at 
the end of clause (iv) and inserting ``, or'', and by inserting after 
clause (iv) the following new clause:
                            ``(v) provided at a fish processing 
                        facility located in Alaska north of 53 degrees 
                        north latitude.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1994.
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