United States · Bill · S
S. 774 (106th)
A bill to amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.
Introduced
13 April 1999
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
7 April 2025
Summary
Amends the Internal Revenue Code to phase-in an increase from the current 50 percent deduction to an 80 percent deduction for meal and entertainment expenses of small businesses.
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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 · 13 April 1999
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 April 1999
Introduced in Senate
summary · EN · 13 April 1999
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/106th-congress/senate-bill/774
- Open data entity: https://api.congress.gov/v3/bill/106/s/774