[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4106 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4106

   To amend the Internal Revenue Code of 1986 to allow businesses a 
   deduction for meals provided employees on premise, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 22, 1998

 Mr. Abercrombie 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 allow businesses a 
   deduction for meals provided employees on premise, and for other 
                               purposes.

    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 ``Fairness to Employees for Meals in 
the Workplace Act of 1998''.

SEC. 2. ALLOWING BUSINESS DEDUCTION FOR FOOD AND MEALS PROVIDED 
              EMPLOYEES ON PREMISE.

    (a) Limitation on Deduction for Meals and Entertainment Expenses 
Not To Apply to Food and Beverages Furnished on Premise to Employees.--
Subparagraph (A) of section 10274(n)(2) of the Internal Revenue Code of 
1986 is amended by inserting ``(1),'' before ``(2)''.
    (b) Effective Date.--The amendment made by this section shall apply 
to activities taking place after December 31, 1998.
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