[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4319 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 4319

 To amend the Internal Revenue Code of 1986 to temporarily expand the 
         deduction for business meals provided at a restaurant.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 27, 2020

 Mr. Scott of South Carolina 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 temporarily expand the 
         deduction for business meals provided at a restaurant.

    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 ``Supporting America's Restaurant 
Workers Act''.

SEC. 2. TEMPORARY ALLOWANCE OF FULL DEDUCTION FOR BUSINESS MEALS.

    (a) In General.--Section 274(n)(2) of the Internal Revenue Code of 
1986 is amended by striking ``or'' at the end of subparagraph (B), by 
striking the period at the end of subparagraph (C)(iv) and inserting 
``, or'', and by inserting after subparagraph (C) the following new 
subparagraph:
                    ``(D) such expense is--
                            ``(i) for food or beverages provided by a 
                        restaurant, and
                            ``(ii) paid or incurred before January 1, 
                        2021.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
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