A bill to amend Section 119 of the Internal Revenue Code of 1954 to provide that meals furnished by an employer to an employee may be considered furnished for the convenience of the employer if the meals are furnished on the business premises of the employer generally, except under certain conditions whereby meals may be furnished off the business premises of the employer.

Summary

Amends the Internal Revenue Code to extend the income tax exclusion for the cost of meals furnished by an employer to meals furnished off the business premises of the employer. Requires that such meals be furnished in kind and be furnished within a time frame consistent with the employer's established meal schedule.

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Timeline

1. 25 January 1983

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 25 January 1983

   Introduced

   Introduced in House

   Source: IntroReferral

3. 25 January 1983

   Introduced

   Introduced in House

   Source: IntroReferral

4. 7 February 1983

   Committee

   Executive Comment Requested from Treasury.

   Source: Committee

5. 16 August 1983

   Committee

   Unfavorable Executive Comment Received From TREASURY.

   Source: Committee

6. 22 March 1984

   Referred

   Referred to Subcommittee on Select Revenue Measures.

   Source: Committee

7. 3 October 1984

   Committee

   Subcommittee Hearings Held.

   Source: Committee

Votes

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Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 25 January 1983

  Open at official source

Sponsors

• Rep. Vander Jagt, Guy [R-MI-9] · R · Sponsor
• Rep. Conable, Barber B., Jr. [R-NY-35] · R · Sponsor
• Rep. Duncan, John J. [R-TN-2] · R · Sponsor
• Rep. Heftel, Cecil [D-HI-1] · D · Sponsor
• Rep. Jenkins, Edgar L. [D-GA-9] · D · Sponsor
• Rep. Jones, James R. [D-OK-1] · D · Sponsor
• · hswm00 · Standing

Related records

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