[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2672 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2672

    To amend the Internal Revenue Code of 1986 to retain 80-percent 
 deductibility for meal expenses of drivers of motor vehicles who are 
           subject to Federal restrictions on hours of duty.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 20, 1993

  Mr. Duncan 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 retain 80-percent 
 deductibility for meal expenses of drivers of motor vehicles who are 
           subject to Federal restrictions on hours of duty.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (1) 
of section 274(n) of the Internal Revenue Code of 1986 is amended by 
adding at the end thereof the following new sentence: ``In the case of 
any expense for food or beverages consumed by any driver of a motor 
vehicle during any period of duty subject to the hours of service 
limitations of the Department of Transportation, the preceding sentence 
shall be applied without regard to any amendment made thereto by the 
Revenue Reconciliation Act of 1993; except this sentence shall not 
apply to the extent that expenses for food or beverages so consumed by 
any driver exceed $50 per day.''
    (b) The amendment made by subsection (a) shall apply to taxable 
years beginning after December 31, 1993.

                                 <all>