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HR 628 105th Congress House

To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of spouses and others accompanying the…

Official title: To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of spouses and others accompanying the taxpayer on business.

Introduced: September 25, 1997 See on congress.gov
Taxation Agriculture and FoodBusiness income taxCommerceCosts
More subjectsShow fewer subjects
Expense accountsFamiliesIncome taxMarried peopleRecreationSports and RecreationTax deductionsTransportation and Public WorksTravel costs
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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
Feb 6, 1997
Referred to the House Committee on Ways and Means.
Feb 6, 1997
Introduced in House
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 Latest action February 6, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase from 50 percent to 100 percent the deduction for business meal and entertainment expenses. Repeals the limitation on the deduction of travel expenses of a spouse, dependent, or others accompanying the taxpayer on business.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 1
R
Calvert, Ken
California · Sep 25, 1997
SANDLIN, MAX
· Mar 11, 1997
FROST, MARTIN
· Feb 6, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 628: To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of spouses and others accompanying the taxpayer on business.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-628/
MLA
"H.R. 628: To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of spouses and others accompanying the taxpayer on business.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-628/.
Bluebook (legal)
H.R. 628, 105th Cong. (2026), https://openamerica.io/bill/105-HR-628/.
Markdown link
[H.R. 628: To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of spouses and others accompanying the taxpayer on business.](https://openamerica.io/bill/105-HR-628/)
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