[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 408 Introduced in House (IH)]

  1st Session
                                H. R. 408

To repeal the reduction in the deductible portion of business meals and 
     entertainment made by the Revenue Reconciliation Act of 1993.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

  Mr. Zimmer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To repeal the reduction in the deductible portion of business meals and 
     entertainment made by the Revenue Reconciliation Act of 1993.

    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 DEDUCTIBLE PORTION OF BUSINESS MEALS 
              AND ENTERTAINMENT.

    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repealed, and the Internal Revenue Code of 1986 shall be applied and 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 (and the amendments made thereby) had 
not been enacted.
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