HR 1003
104th Congress
House
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
5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
Feb 21, 1995
Referred to the House Committee on Ways and Means.
Feb 21, 1995
Sponsor introductory remarks on measure. (CR E391)
Feb 21, 1995
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Latest action
Committee Hearings Held.
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.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
3
Cite this page
U.S. Congress. (2026). H.R. 1003: 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.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1003/
"H.R. 1003: 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.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1003/.
H.R. 1003, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1003/.
[H.R. 1003: 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/104-HR-1003/)