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

1 April 1998

Last action

1 April 1998 · 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. Farr, Sam [D-CA-20], Rep. Foley, Mark [R-FL-16], Rep. Abercrombie, Neil [D-HI-1], Rep. Jefferson, William J. [D-LA-2], Sen. Ensign, John [R-NV], Rep. Christensen, Jon [R-NE-2], Rep. Emerson, Jo Ann [R-MO-8], Rep. Weller, Jerry [R-IL-11], Rep. Houghton, Amo [R-NY-31], Rep. Johnson, Sam [R-TX-3], Del. Christensen, Donna M. [D-VI-At Large], Rep. Watkins, Wes [R-OK-3], Rep. Lewis, John [D-GA-5], Rep. Cooksey, John [R-LA-5], Rep. Nussle, Jim [R-IA-2], Rep. Hefley, Joel [R-CO-5], Rep. Schaffer, Bob [R-CO-4], Rep. McCollum, Bill [R-FL-8], Rep. Herger, Wally [R-CA-2], Rep. Sanchez, Loretta [D-CA-46], Rep. Danner, Pat [D-MO-6], Rep. Ramstad, Jim [R-MN-3], Rep. Dunn, Jennifer [R-WA-8], Sen. Wicker, Roger F. [R-MS], Rep. Pickering, Charles W. "Chip" [R-MS-3], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Hutchinson, Asa [R-AR-3], Rep. Dickey, Jay [R-AR-4], Rep. Price, David E. [D-NC-4], Rep. Watt, Melvin L. [D-NC-12]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to increase the deduction for meals and entertainment expenses of small businesses from 50 percent to the applicable percentage for individuals subject to Federal hours of service (which ranges from 55 per cent in 1998 and 1999 up to 80 percent in 2008 and thereafter).

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

Timeline

1 April 1998
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
1 April 1998
Introduced
Introduced in House
Source: IntroReferral
1 April 1998
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 1 April 1998 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 1 April 1998
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Introduced in House (PDF)
Introduced in House · EN · 1 April 1998
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Introduced in House
summary · EN · 1 April 1998
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/105th-congress/house-bill/3667
Open data entity: https://api.congress.gov/v3/bill/105/hr/3667
us · 105-hr-3667 · source updated 2 January 2025