[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1688 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1688

To amend the Internal Revenue Code of 1986 to restore the deduction for 
the travel expenses of a taxpayer's spouse who accompanies the taxpayer 
                          on business travel.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 5, 1999

 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 restore the deduction for 
the travel expenses of a taxpayer's spouse who accompanies the taxpayer 
                          on business travel.

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

SECTION 1. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF SPOUSE, ETC. 
              ACCOMPANYING TAXPAYER ON BUSINESS TRAVEL.

    (a) In General.--Subsection (m) of section 274 of the Internal 
Revenue Code of 1986 (relating to additional limitations on travel 
expenses) is amended by striking paragraph (3).
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred after December 31, 1999.
                                 <all>