[Congressional Record Volume 141, Number 32 (Tuesday, February 21, 1995)]
[Extensions of Remarks]
[Page E391]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


                  FAIRNESS FOR WORKERS ``ON THE ROAD''

                                 ______


                         HON. NANCY L. JOHNSON

                             of connecticut

                    in the house of representatives

                       Tuesday, February 21, 1995
  Mrs. JOHNSON of Connecticut. Mr. Speaker, the legislation I introduce 
today, along with Representatives Richard Neal and William Jefferson, 
restores to 80 percent the business meal deduction for long-haul truck 
drivers, bus drivers, airline flight crews, railroad conductors, and 
other federally regulated transportation workers who fall under the 
Department of Transportation hours-of-service regulations. They 
symbolize the hard-working, middle-class American who struggles for his 
or her family, abides by the rules, and deserves fair treatment.
  As part of the Omnibus Budget Reconciliation Act of 1993, the 
business meal deduction was reduced from 80 percent to 50 percent. 
Though Congress was correct in addressing this provision in the Tax 
Code, it erroneously assumed that it was going to affect only the so-
called three martini lunches. In fact, the diminution of this deduction 
has hurt many hard-working, middle-income Americans, especially in the 
transportation industry, who find themselves away from their homes and 
families for extended periods of time.
  For example, long-haul truck drivers spend over 200 days per year 
away from home. They eat at roadside diners and truckstops and sleep in 
their trucks or modest motels. In doing so, they incur the legitimate 
and necessary business expenses required in their work and do not enjoy 
the expense-account lifestyles of the individuals originally targeted 
in the 1993 legislation.
  My bill restores some fairness to the Tax Code by reinstating the 80-
percent business meal deduction for certain transportation workers, and 
I urge my colleagues to lend their support for its enactment.




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