109 HR 1457 IH: 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. U.S. House of Representatives 2005-04-05 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 1st Session H. R. 1457 IN THE HOUSE OF REPRESENTATIVES April 5, 2005 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.

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.