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S 832 105th Congress Senate Taxation Agriculture and Food Business income tax Commerce Hours of labor Income tax Labor and Employment Tax deductions Transportation and Public Works Transportation workers

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: June 5, 1997 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 5, 1997
Read twice and referred to the Committee on Finance.
Jun 5, 1997
Sponsor introductory remarks on measure. (CR S5344-5345)
Jun 5, 1997
Introduced in Senate
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 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.

What's happening now June 5, 1997

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jun 5, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 832: 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.. 105th Congress. Open America. https://openamerica.io/bill/105-S-832/
MLA
"S. 832: 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.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-832/.
Bluebook (legal)
S. 832, 105th Cong. (2026), https://openamerica.io/bill/105-S-832/.
Markdown link
[S. 832: 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/105-S-832/)
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