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HR 4986 103th Congress House Taxation Agriculture and Food Commerce Hours of labor Income tax Labor and Employment Tax deductions Transportation and Public Works Transportation workers

To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals who are subject to Federal hours of limitation.

Introduced: August 18, 1994 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 18, 1994
Referred to the House Committee on Ways and Means.
Aug 18, 1994
Sponsor introductory remarks on measure. (CR H8603)
Aug 18, 1994
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to restore the business meal expense deduction to 80 percent (currently 50 percent) for individuals subject to the hours of service limitations of the Department of Transportation.

What's happening now August 18, 1994

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2070 Identical bill A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individua…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Oct 7, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4986: To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals who are subject to Federal hours of limitation.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4986/
MLA
"H.R. 4986: To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals who are subject to Federal hours of limitation.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4986/.
Bluebook (legal)
H.R. 4986, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4986/.
Markdown link
[H.R. 4986: To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals who are subject to Federal hours of limitation.](https://openamerica.io/bill/103-HR-4986/)
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