Skip to main content
HR 2918 105th Congress House Taxation Agriculture and Food Business income tax Commerce Costs Expense accounts Income tax Recreation Sports and Recreation Tax deductions

To amend the Internal Revenue Code of 1986 to increase the amount of the deduction allowed for meals and entertainment expenses.

Introduced: November 7, 1997 Introduced by: Smith, Christopher H. Republican · New Jersey See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 7, 1997
Referred to the House Committee on Ways and Means.
Nov 7, 1997
Introduced in House
 Ask about this bill AI · grounded in the bill text

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.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase (from 50 percent), in increments, the meals and entertainment deduction to 80 percent for calendar years 2008 and thereafter.

What's happening now November 7, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2918: To amend the Internal Revenue Code of 1986 to increase the amount of the deduction allowed for meals and entertainment expenses.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2918/
MLA
"H.R. 2918: To amend the Internal Revenue Code of 1986 to increase the amount of the deduction allowed for meals and entertainment expenses.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2918/.
Bluebook (legal)
H.R. 2918, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2918/.
Markdown link
[H.R. 2918: To amend the Internal Revenue Code of 1986 to increase the amount of the deduction allowed for meals and entertainment expenses.](https://openamerica.io/bill/105-HR-2918/)
Report a problem