[Congressional Record Volume 149, Number 104 (Tuesday, July 15, 2003)]
[Senate]
[Page S9421]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. GRAHAM of South Carolina (for himself, Mr. Reid, and Mr. 

        Miller):

  S. 1408. A bill to amend the Internal Revenue Code of 1986 to restore 

the deduction for the travel expenses of a taxpayer's spouse who 

accompanies the taxpayer on business travel; to the Committee on 

Finance.

  Mr. GRAHAM of South Carolina. Mr. President, I ask unanimous consent 

that the text of the bill be printed in the Record.

  There being no objection, the bill was ordered to be printed in the 

Record, as follows:



                                S. 1408



       Be it enacted by the Senate and House of Representatives of 

     the United States of America in Congress assembled,



     SECTION 1. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF 

                   SPOUSE, ETC. ACCOMPANYING TAXPAYER ON BUSINESS 

                   TRAVEL.



       (a) In General.--Subsection (m) of section 274 of the 

     Internal Revenue Code of 1986 (relating to additional 

     limitations on travel expenses) is amended by striking 

     paragraph (3).

       (b) Effective Date.--The amendment made by this section 

     shall apply to amounts paid or incurred after the date of the 

     enactment of this Act.

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