109th CONGRESS
1st Session
H. R. 4060
To amend the Internal Revenue Code of 1986 to allow a 100 percent
deduction for meal and entertainment expenses.
IN THE HOUSE OF REPRESENTATIVES
October 17, 2005
Mr. ABERCROMBIE 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 100 percent
deduction for meal and entertainment expenses.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Business Travel Incentives Act of 2005'.
SEC. 2. 100 PERCENT DEDUCTION FOR MEAL AND ENTERTAINMENT EXPENSES.
(a) In General- Section 274 of the Internal Revenue Code of 1986 (relating
to disallowance of certain entertainment, etc., expenses) is amended by striking
subsection (n) and redesignating subsection (o) as subsection (n).
(b) Conforming Amendments- Sections 3121(a)(11), 3306(b)(9), and 3401(a)(15)
are each amended by striking `(determined without regard to section 274(n))'.
(c) Effective Date- The amendments made by this section shall apply to taxable
years beginning after December 31, 2005.
END
