[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4060 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4060

   To amend the Internal Revenue Code of 1986 to allow a 100 percent 
             deduction for meal and entertainment expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 17, 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 allow a 100 percent 
             deduction for meal and entertainment expenses.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Business Travel Incentives Act of 
2005''.

SEC. 2. 100 PERCENT DEDUCTION FOR MEAL AND ENTERTAINMENT EXPENSES.

    (a) In General.--Section 274 of the Internal Revenue Code of 1986 
(relating to disallowance of certain entertainment, etc., expenses) is 
amended by striking subsection (n) and redesignating subsection (o) as 
subsection (n).
    (b) Conforming Amendments.--Sections 3121(a)(11), 3306(b)(9), and 
3401(a)(15) are each amended by striking ``(determined without regard 
to section 274(n))''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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