A bill to amend the Internal Revenue Code of 1954 to exempt from rules relating to foreign conventions all conventions, etc., held on cruise ships when cruises on such ships originate and terminate in United States ports.

openUnited States· United States Congress· EN

Introduced

7 December 1982

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Summary

Amends the Internal Revenue Code to disallow the deduction of expenses incurred in attending a convention, seminar, or other meeting held on a cruise ship unless the point of origin and termination is located in the United States, its possessions or its territories.

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Documents

1 official file

Introduced in Senate
summary · EN · 7 December 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/3082
Open data entity: https://api.congress.gov/v3/bill/97/s/3082