[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 349 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 349

 To amend the Internal Revenue Code of 1986 to allow a full deduction 
         for meals and lodging in connection with medical care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2005

  Mr. Platts 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 full deduction 
         for meals and lodging in connection with medical care.

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

SECTION 1. FULL DEDUCTION FOR MEALS AND LODGING IN CONNECTION WITH 
              MEDICAL CARE.

    (a) In General.--Paragraph (2) of section 213(d) of the Internal 
Revenue Code of 1986 (relating to amounts paid for certain lodging away 
from home treated as paid for medical care) is amended--
            (1) by inserting ``meals and'' before ``lodging'' in the 
        heading,
            (2) by inserting ``meals and'' before ``lodging'' in the 
        text, and
            (3) by striking the last sentence.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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