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United States · Bill · HR

H.R. 5381 (98th)

Nondiscrimination in Business Expense Deduction Act of 1984

openUnited States· United States Congress· EN

Introduced

5 April 1984

Last action

12 April 1984 · Committee

Status

Executive Comment Requested from Treasury.

Sponsors

Rep. Gejdenson, Sam [D-CT-2], Rep. Schroeder, Patricia [D-CO-1], Rep. Edwards, Don [D-CA-10], Rep. Owens, Major R. [D-NY-11], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Green, S. William [R-NY-15], Rep. Wheat, Alan [D-MO-5], Rep. Ottinger, Richard L. [D-NY-20], Rep. Hawkins, Augustus F. [D-CA-29], Rep. Frank, Barney [D-MA-4], Rep. Mitchell, Parren J. [D-MD-7], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Ford, Harold E. [D-TN-9], Rep. Leland, Mickey [D-TX-18], Rep. Johnson, Nancy L. [R-CT-5], Rep. Vento, Bruce F. [D-MN-4], Rep. Solarz, Stephen J. [D-NY-13], Rep. Mrazek, Robert J. [D-NY-3], Rep. Martinez, Matthew G. [D-CA-31], Rep. Morrison, Bruce A. [D-CT-3], Rep. Collins, Cardiss [D-IL-7], Sen. Boxer, Barbara [D-CA], Rep. Donnelly, Brian J. [D-MA-11], Rep. Frost, Martin [D-TX-24], Sen. Daschle, Thomas A. [D-SD], Rep. Luken, Thomas A. [D-OH-1], Rep. Ackerman, Gary L. [D-NY-5], Rep. Waxman, Henry A. [D-CA-33], Rep. Ferraro, Geraldine A. [D-NY-9], Sen. Snowe, Olympia J. [R-ME], Rep. Dellums, Ronald V. [D-CA-9], Rep. Sabo, Martin Olav [D-MN-5], Rep. Lowry, Mike [D-WA-7], Del. Won Pat, Antonio B. [D-GU-At Large], Rep. Smith, Lawrence [D-FL-16], Rep. Berman, Howard L. [D-CA-28], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Kaptur, Marcy [D-OH-9], Rep. Levin, Sander M. [D-MI-12], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Sikorski, Gerry E. [D-MN-6], Rep. Edgar, Robert W. [D-PA-7], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Evans, Lane [D-IL-17], Rep. McNulty, James F., Jr. [D-AZ-5], Rep. Dixon, Julian C. [D-CA-32], Rep. Lantos, Tom [D-CA-12], Rep. McHugh, Matthew F. [D-NY-28]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Nondiscrimination in Business Expense Deductions Act of 1984 - Amends the Internal Revenue Code to provide that no deduction from gross income shall be allowed to a taxpayer for entertainment expenses for food, beverages, lodging, or entertainment incurred in connection with a facility which discriminates on the basis of race, color, religion, sex, or national origin. Exempts facilities operated by a religious organization where access is limited to members of a particular religion. Treats dues and fees paid to discriminatory facilities as nondeductible expenses. Requires a submission of a statement to the Secretary of the Treasury that a facility not open to the public does not discriminate in order for amounts paid to such facility to qualify for the entertainment expense deduction. Requires the posting of a public notice in the facility stating the nondiscriminatory policy. Permits the Secretary to revoke the acceptance of the statement of nondiscrimination. Requires the taxpayer to report any amounts paid or incurred for food, beverages, lodging, or entertainment in any facility which is not open to the public or does not serve the public.

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

Timeline

  1. 5 April 1984

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 5 April 1984

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 5 April 1984

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 12 April 1984

    Committee

    Executive Comment Requested from Treasury.

    Source: Committee

Votes

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Versions

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Documents

1 official file

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Sponsors

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Related records

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Sources

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