[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>