A bill to amend the Internal Revenue Code of 1954 to allow a business expense deduction for certain conventions on cruise ships and to reinstate the convention reporting requirements.

openUnited States· United States Congress· EN

Introduced

17 June 1982

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held.

Summary

Amends the Internal Revenue Code to revise requirements for the deduction of expenses incurred in attending a convention, seminar, or other meeting held on a domestic cruise ship documented under the laws of the United States. Imposes special reporting requirements on taxpayers who claim such deduction.

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Documents

1 official file

Introduced in Senate
summary · EN · 17 June 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/2647
Open data entity: https://api.congress.gov/v3/bill/97/s/2647