S 2070
103th Congress
Senate
A bill 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.
Taxation
Agriculture and FoodCommerceHours of laborIncome tax
More subjectsShow fewer subjects
Labor and EmploymentTax deductionsTransportation and Public WorksTransportation workers
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 4, 1994
Read twice and referred to the Committee on Finance.
May 4, 1994
Sponsor introductory remarks on measure. (CR S5180)
May 4, 1994
Introduced in Senate
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Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
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.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 2070: A bill 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-S-2070/
"S. 2070: A bill 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-S-2070/.
S. 2070, 103rd Cong. (2026), https://openamerica.io/bill/103-S-2070/.
[S. 2070: A bill 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-S-2070/)