A bill to clarify the fair tax treatment of meals provided hotel and restaurant employees in non-discriminatory employee cafeterias.

Summary

Amends the Internal Revenue Code to provide that, in the case of a hotel or restaurant employee, gross income does not include the value of meals furnished to the employee by the employer in a non-discriminatory employee cafeteria located on the employer's business premises immediately before, immediately after, or during work shifts.

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

Timeline

1. 1 May 1998

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 1 May 1998

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 1 May 1998 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 1 May 1998

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 1 May 1998

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 1 May 1998

  Open at official source

Sponsors

• Sen. Bryan, Richard H. [D-NV] · D · Sponsor
• Sen. Reid, Harry [D-NV] · D · Sponsor
• Rep. Torricelli, Robert G. [D-NJ-9] · D · Cosponsor
• · ssfi00 · Standing

Related records

No cross-record relationships stored yet.