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United States · Bill · HR

H.R. 1195 (106th)

To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.

referredUnited States· United States Congress· EN

Introduced

18 March 1999

Last action

18 March 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. McCrery, Jim [R-LA-4], Rep. Tanner, John S. [D-TN-8], Rep. Foley, Mark [R-FL-16], Rep. Farr, Sam [D-CA-20], Rep. Abercrombie, Neil [D-HI-1], Sen. Talent, Jim [R-MO], Rep. Ramstad, Jim [R-MN-3], Rep. Dunn, Jennifer [R-WA-8], Rep. Johnson, Sam [R-TX-3], Rep. Johnson, Nancy L. [R-CT-5], Rep. Franks, Bob [R-NJ-7], Rep. John, Christopher [D-LA-7], Rep. Baker, Richard H. [R-LA-6], Rep. Cooksey, John [R-LA-5], Rep. Tauzin, W. J. (Billy) [R-LA-3], Rep. Gordon, Bart [D-TN-6], Rep. Tancredo, Thomas G. [R-CO-6], Rep. Barcia, James A. [D-MI-5], Rep. Hefley, Joel [R-CO-5], Rep. Emerson, Jo Ann [R-MO-8], Rep. Clement, Bob [D-TN-5], Rep. Klink, Ron [D-PA-4], Rep. Bono, Mary [R-CA-44], Rep. Nussle, Jim [R-IA-2], Rep. Weller, Jerry [R-IL-11], Rep. Crowley, Joseph [D-NY-14], Rep. Sessions, Pete [R-TX-17], Rep. Stump, Bob [R-AZ-3], Rep. Upton, Fred [R-MI-6], Rep. Maloney, James H. [D-CT-5], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Cook, Merrill [R-UT-2], Rep. Nethercutt, George R., Jr. [R-WA-5], Rep. Condit, Gary A. [D-CA-18], Rep. Schaffer, Bob [R-CO-4], Rep. Rohrabacher, Dana [R-CA-48], Rep. Rahall, Nick J., II [D-WV-3], Rep. McNulty, Michael R. [D-NY-23], Rep. Weldon, Dave [R-FL-15], Rep. Jefferson, William J. [D-LA-2], Rep. McCollum, Bill [R-FL-8], Rep. Pryce, Deborah [R-OH-15], Rep. Hutchinson, Asa [R-AR-3], Rep. Watkins, Wes [R-OK-3], Rep. Velázquez, Nydia M. [D-NY-7], Rep. Hastings, Doc [R-WA-4], Rep. Berkley, Shelley [D-NV-1]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to allow small businesses (corporations, or S corporations, partnerships, or sole proprietorships meeting C corporation requirements) an increased deduction for meal and entertainment expenses. Waives the current limitation of such deduction to 50 percent of such expenses. Applies to small businesses the applicable percentage currently restricted to certain individuals subject to the hours of service limitations of the Department of Transportation, which ranges from 55 percent for taxable years beginning in 1998 or 1999 up to 80 percent for taxable years beginning in 2008 or thereafter.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 18 March 1999

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 18 March 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 18 March 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 18 March 1999

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  • Introduced in House (PDF)

    Introduced in House · EN · 18 March 1999

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  • Introduced in House

    summary · EN · 18 March 1999

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Sponsors

Showing 48 of 78 sponsors and actors.

Related records

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Sources

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