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S 434 104th 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 limitations on hours of service.

Introduced: February 23, 1995 See on congress.gov
Taxation Agriculture and FoodCommerceHours of laborIncome tax
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Labor and EmploymentTax deductionsTransportation and Public WorksTransportation workers
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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
Feb 16, 1995
Read twice and referred to the Committee on Finance.
Feb 16, 1995
Sponsor introductory remarks on measure. (CR S2828)
Feb 16, 1995
Introduced in Senate
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 Latest action February 16, 1995

Read twice and referred to the Committee on Finance.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 23, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). S. 434: 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 limitations on hours of service.. 104th Congress. Open America. https://openamerica.io/bill/104-S-434/
MLA
"S. 434: 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 limitations on hours of service.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-434/.
Bluebook (legal)
S. 434, 104th Cong. (2026), https://openamerica.io/bill/104-S-434/.
Markdown link
[S. 434: 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 limitations on hours of service.](https://openamerica.io/bill/104-S-434/)
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