[Congressional Record Volume 140, Number 117 (Thursday, August 18, 1994)]
[House]
[Page H]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: August 18, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]

 
                          RESTORE TAX FAIRNESS

  (Mr. JEFFERSON asked and was given permission to address the House 
for 1 minute.)
  Mr. JEFFERSON. Mr. Speaker, I rise to suggest that Congress made a 
mistake last year. By reducing business meal deductions to 50 percent, 
Congress hurt thousands of hard-working Americans in the transportation 
industry.
  To ensure public safety, Federal regulations force truckers, bus 
drivers, railroad crews, and airline flight crews to eat and rest at 
regular intervals.
  So, many federally regulated transportation workers eat at truckstops 
and sleep at modest motels 200 or more days a year--clearly ordinary 
and necessary business expenses, anything but lavish or frivolous.
  These costs for meals and lodging are legitimate expenses forced by 
Federal regulations, not three-martini lunches; and Congress should 
eliminate this tax injustice.
  Mr. Speaker, I have introduced legislation to restore tax fairness 
and the 80 percent business meal deduction for these transportation 
workers. I will work with Senator Herb Kohl who has introduced similar 
legislation and I urge Congress to correct this mistake before 
adjourning.

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