II 110th CONGRESS 2d Session S. 2792 IN THE SENATE OF THE UNITED STATES April 1 (legislative day, March 13), 2008 Mr. Graham (for himself, Mr. Ensign, and Mr. Martinez) 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.

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.