United States · Bill · S
S. 298 (109th)
A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.
Introduced
7 February 2005
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1051)
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to increase the income tax deduction for business meals and entertainment expenses from 50 percent to 70 percent in calendar year 2005, 75 percent in 2006, and 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 · EN · 7 February 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 February 2005
Introduced in Senate
summary · EN · 7 February 2005
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/109th-congress/senate-bill/298
- Open data entity: https://api.congress.gov/v3/bill/109/s/298