S. 298 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of…
Full title
A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
InouyeSponsor1 cosponsor · 1 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to increase the income tax deduction for business meals and entertainment expenses from 50 percent to 70 percent in calendar year 2005, 75 percent in 2006, and 80 percent in 2008 and thereafter.
What it does: CRS summary · Introduced in Senate · Feb 7, 2005
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.
Latest action (Feb 7, 2005): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1051)
Policy area: Taxation · Origin: Senate · Introduced: Feb 7, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.