[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3564 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 3564

To repeal the temporary rule allowing full deduction of business meals 
  and to provide an appropriation for making payments under the Child 
             Care and Development Block Grant Act of 1990.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 28, 2021

  Ms. Bonamici (for herself and Mr. Meijer) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
    addition to the Committee on Appropriations, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

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                                 A BILL


 
To repeal the temporary rule allowing full deduction of business meals 
  and to provide an appropriation for making payments under the Child 
             Care and Development Block Grant Act of 1990.

    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 ``Choosing Healthy Investments and not 
Lunch Deductions (CHILD) Care Act of 2021'' or as the ``CHILD Care Act 
of 2021''.

SEC. 2. REPEAL THE TEMPORARY RULE ALLOWING THE FULL DEDUCTION OF 
              BUSINESS MEALS.

    (a) In General.--Section 274(n)(2) of the Internal Revenue Code of 
1986 is amended by adding ``or'' at the end of subparagraph (B), by 
striking ``, or'' at the end of subparagraph (C)(iv) and inserting a 
period, and by striking subparagraph (D).
    (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.

SEC. 3. APPROPRIATION.

    The following additional amount is hereby appropriated, out of any 
money in the Treasury not otherwise appropriated, for the fiscal year 
ending September 30, 2021, $5,031,000,000 for making payments under the 
Child Care and Development Block Grant Act of 1990, including for 
Federal administrative expenses, to remain available until expended.
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