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HR 3667 105th Congress House Taxation Agriculture and Food Business income tax Commerce Costs Expense accounts Income tax Recreation Small business Sports and Recreation Tax deductions

To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.

Introduced: April 1, 1998 See on congress.gov
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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
Apr 1, 1998
Referred to the House Committee on Ways and Means.
Apr 1, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the deduction for meals and entertainment expenses of small businesses from 50 percent to the applicable percentage for individuals subject to Federal hours of service (which ranges from 55 per cent in 1998 and 1999 up to 80 percent in 2008 and thereafter).

What's happening now April 1, 1998

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2473 Identical bill A bill to amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of smal…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Wicker, Roger F.
Mississippi · Sep 25, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3667: To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3667/
MLA
"H.R. 3667: To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3667/.
Bluebook (legal)
H.R. 3667, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3667/.
Markdown link
[H.R. 3667: To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.](https://openamerica.io/bill/105-HR-3667/)
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