[Congressional Record (Bound Edition), Volume 145 (1999), Part 7]
[Extensions of Remarks]
[Page 10266]
[From the U.S. Government Publishing Office, www.gpo.gov]



                  BUSINESS MEAL DEDUCTION LEGISLATION

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                            HON. MAC COLLINS

                               of georgia

                    in the house of representatives

                        Wednesday, May 19, 1999

  Mr. COLLINS. Mr. Speaker, I rise today to introduce legislation which 
provides much needed tax relief to working Americans who travel 
extensively for a living and are subject to the hours of service 
limitations of the Department of Transportation. The Taxpayer Relief 
Act of 1997 included a provision which phased in over ten years an 
increase in the deductibility of business meal expenses from 50 percent 
to 80 percent for these individuals. However, that phase in is simply 
too long. My legislation is very straightforward. It will accelerate 
the timetable and make the 80 percent deduction effective for tax years 
beginning after December 31, 1999. Like current law, the acceleration 
is applicable to individuals subject to Department of Transportation 
hours of service limitations.
  This measure is important because the Federal government requires 
thousands of workers to spend many nights away from home. As a result, 
these individuals spend funds on meals that would otherwise not be 
expended. These expenses are not made on elaborate, expensive business 
meals. These purchases are more typically made at roadside facilities 
when travelers must stop for the night in order to comply with Federal 
regulations. However, the consistency of these required purchases 
ensure even frugal meal purchases add up to significant amounts 
annually.
  Mr. Speaker, I strongly urge my colleagues to join me in the effort 
to provide a modest tax reduction for the working men and women of this 
country who travel the highways for a living.

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