[Congressional Record Volume 147, Number 139 (Tuesday, October 16, 2001)]
[House]
[Page H6920]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                               AMENDMENTS

  Under clause 8 of rule XVIII, proposed amendments were submitted as 
follows:

                               H.R. 3090

                   Offered By: Mr. Farr of California

       Amendment No. 1: Insert at the appropriate place in the 
     bill the following new section (and conform the table of 
     contents accordingly):

     SEC. __. ONE-YEAR INCREASED DEDUCTION FOR MEAL EXPENSES.

       (a) In General.--Paragraph (1) of section 274(n) (relating 
     to only 50 percent of meal and entertainment expenses allowed 
     as deduction) is amended by inserting after ``shall not 
     exceed 50 percent'' the following: ``(80 percent for taxable 
     years beginning during 2001)''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2001.