United States · Bill · S
S. 1079 (106th)
A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service.
Introduced
19 May 1999
Last action
19 May 1999 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Mack, Connie, III [R-FL], Sen. Kohl, Herb [D-WI], Chuck Grassley, Sen. Hatch, Orrin G. [R-UT], Sen. Burns, Conrad R. [R-MT]
Subjects
Taxation
Source updated
10 February 2026
Summary
Amends the Internal Revenue Code to restore the business meal expense deduction to 80 percent (currently 50 percent) for individuals subject to the hours of service limitations of the Department of Transportation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
19 May 1999
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
19 May 1999
Introduced
Sponsor introductory remarks on measure. (CR S5597)
Source: IntroReferral
19 May 1999
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 19 May 1999 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 19 May 1999
Introduced in Senate (PDF)
Introduced in Senate · EN · 19 May 1999
Introduced in Senate
summary · EN · 19 May 1999
Sponsors
- Sen. Mack, Connie, III [R-FL] · R · Sponsor
- Sen. Kohl, Herb [D-WI] · D · Sponsor
- Chuck Grassley · R · Sponsor
- Sen. Hatch, Orrin G. [R-UT] · R · Cosponsor
- Sen. Burns, Conrad R. [R-MT] · R · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/106th-congress/senate-bill/1079
- Open data entity: https://api.congress.gov/v3/bill/106/s/1079
- us · 106-s-1079 · source updated 10 February 2026