United States · Bill · S
S. 2473 (105th)
A bill to amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.
Introduced
15 September 1998
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
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
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 15 September 1998
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 September 1998
Introduced in Senate
summary · EN · 15 September 1998
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/2473
- Open data entity: https://api.congress.gov/v3/bill/105/s/2473