[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3834 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3834

   To amend the Internal Revenue Code of 1986 to provide that meals 
 furnished to all employees at a place of business shall be excludable 
   from gross income if most employees at such place of business are 
          furnished meals for the convenience of the employer.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 12, 1998

 Mr. Ensign (for himself, Mr. Gibbons, Mr. Gingrich, and Mr. LoBiondo) 
 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 
 furnished to all employees at a place of business shall be excludable 
   from gross income if most employees at such place of business are 
          furnished meals for the convenience of the employer.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Worker Meal Fairness Act of 1998''.

SEC. 2. CLARIFICATION OF EXCLUSION OF MEALS FOR CERTAIN EMPLOYEES.

    (a) In General.--Subsection (b) of section 119 of the Internal 
Revenue Code of 1986 (relating to meals or lodging furnished for the 
convenience of the employer) is amended by adding at the end the 
following new paragraph:
            ``(4) Meals furnished to employees on business premises 
        where meals of most employees are otherwise excludable.--All 
        meals furnished on the business premises of an employer to such 
        employer's employees shall be treated as furnished for the 
        convenience of the employer if, without regard to this 
        paragraph, more than half of the employees to whom such meals 
        are furnished on such premises are furnished such meals for the 
        convenience of the employer.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning before, on, or after the date of the 
enactment of this Act.
                                 <all>