[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4638 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4638

To amend the Internal Revenue Code of 1986 to allow a deduction for the 
  cost of groceries purchased by employees and prepared into meals by 
              employers for the convenience of employers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 25, 1998

Mr. Smith of Michigan 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 a deduction for the 
  cost of groceries purchased by employees and prepared into meals by 
              employers for the convenience of employers.

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

SECTION 1. COST OF GROCERIES PREPARED AS MEALS FOR CONVENIENCE OF 
              EMPLOYER.

    (a) In General.--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 subsection:
    ``(e) Groceries Purchased by Employee and Prepared Into Meal By 
Employer.--For purposes of subsection (a), the term `meal' includes 
groceries purchased by an employee and prepared by the employer.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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