109 HR 349 IH: To amend the Internal Revenue Code of 1986 to allow a full deduction for meals and lodging in connection with medical care. U.S. House of Representatives 2005-01-25 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. 349 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.

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.