[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1408 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                S. 1408

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 SENATE OF THE UNITED STATES

                             July 15, 2003

 Mr. Graham of South Carolina (for himself, Mr. Reid, and Mr. Miller) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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 the date of the enactment of this 
Act.
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