108th CONGRESS
1st Session
H. R. 494
To amend the Internal Revenue Code of 1986 to allow a full deduction
for meals and lodging in connection with medical care.
IN THE HOUSE OF REPRESENTATIVES
January 29, 2003
Mr. PLATTS introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a full deduction
for meals and lodging in connection with medical care.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. FULL DEDUCTION FOR MEALS AND LODGING IN CONNECTION WITH MEDICAL
CARE.
(a) IN GENERAL- Paragraph (2) of section 213(d) of the Internal Revenue Code
of 1986 (relating to amounts paid for certain lodging away from home treated
as paid for medical care) is amended--
(1) by inserting `MEALS AND' before `LODGING' in the heading,
(2) by inserting `meals and' before `lodging' in the text, and
(3) by striking the last sentence.
(b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
END
