[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2027 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2027

     To clarify the fair tax treatment of meals provided hotel and 
     restaurant employees in nondiscriminatory employee cafeterias.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 1, 1998

  Mr. Bryan (for himself and Mr. Reid) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
     To clarify the fair tax treatment of meals provided hotel and 
     restaurant employees in nondiscriminatory employee cafeterias.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
    That section 119 of the Internal Revenue Code of 1986 is amended by 
adding the following new subsection:
    ``(e) In the case of an employee of a hotel or restaurant, gross 
income shall not include the value of meals furnished to such employee 
by an employer in a nondiscriminatory employee cafeteria located on the 
business premises of the employer immediately before, immediately 
after, or during work shifts.''.
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