[Congressional Record (Bound Edition), Volume 147 (2001), Part 14]
[House]
[Pages 19996-19997]
[From the U.S. 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

[[Page 19997]]

     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.


             CONGRESSIONAL RECORD 

                United States
                 of America



October 16, 2001