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HR 662 104th Congress House Taxation Agriculture and Food Commerce Income tax Recreation Tax deductions

To amend the Internal Revenue Code of 1986 to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are deductible.

Introduced: January 24, 1995 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jan 24, 1995
Referred to the House Committee on Ways and Means.
Jan 24, 1995
Sponsor introductory remarks on measure. (CR E169)
Jan 24, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are tax deductible.

What's happening now January 24, 1995

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Calvert, Ken
California · Sep 27, 1995
 D
Bishop, Sanford D.
Georgia · Jul 25, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 662: To amend the Internal Revenue Code of 1986 to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are deductible.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-662/
MLA
"H.R. 662: To amend the Internal Revenue Code of 1986 to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are deductible.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-662/.
Bluebook (legal)
H.R. 662, 104th Cong. (2026), https://openamerica.io/bill/104-HR-662/.
Markdown link
[H.R. 662: To amend the Internal Revenue Code of 1986 to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are deductible.](https://openamerica.io/bill/104-HR-662/)
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