Travel and Tourism Relief Act of 1995

Summary

Travel and Tourism Relief Act of 1995 - Amends the Internal Revenue Code to provide that qualified travel agents shall not be treated as employees for purposes of employment taxes. Increases the deduction for business meals and entertainment from 50 percent to 80 percent of allowable expenses. Repeals the scheduled increase in the rate of tax on fuel used in commercial aviation. Allows an itemized deduction for expenses incurred in promoting tourism to the United States by non-U.S. residents. Allows a tax deduction for the attendance at conventions on foreign-flagged cruise ships.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 28 February 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 28 February 1995

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• Introduced in House

  summary · EN · 28 February 1995

  Open at official source

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