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HR 1195 106th Congress House

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

Introduced: June 30, 1999 See on congress.gov
Taxation Agriculture and FoodBusiness income taxCommerceCosts
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Expense accountsIncome taxPartnershipsRecreationSmall businessSports and RecreationTax deductions
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 18, 1999
Referred to the House Committee on Ways and Means.
Mar 18, 1999
Introduced in House
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 Latest action March 18, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow small businesses (corporations, or S corporations, partnerships, or sole proprietorships meeting C corporation requirements) an increased deduction for meal and entertainment expenses.

Waives the current limitation of such deduction to 50 percent of such expenses. Applies to small businesses the applicable percentage currently restricted to certain individuals subject to the hours of service limitations of the Department of Transportation, which ranges from 55 percent for taxable years beginning in 1998 or 1999 up to 80 percent for taxable years beginning in 2008 or thereafter.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 1 Republican 1
Vitter, David
· Oct 6, 1999
LIPINSKI, WILLIAM
· Sep 30, 1999
Toomey, Patrick
· Sep 30, 1999
SANDLIN, MAX
· Sep 14, 1999
 D
Velázquez, Nydia M.
New York · Jun 30, 1999
NETHERCUTT, GEORGE
· May 5, 1999
 R
Sessions, Pete
Texas · Apr 28, 1999
JOHN, CHRISTOPHER
· Apr 13, 1999
TAUZIN, W.
· Apr 13, 1999
DUNN, JENNIFER
· Mar 18, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1195: To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1195/
MLA
"H.R. 1195: To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1195/.
Bluebook (legal)
H.R. 1195, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1195/.
Markdown link
[H.R. 1195: To amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses.](https://openamerica.io/bill/106-HR-1195/)
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