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S 1079 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service.

Introduced: May 19, 1999 See on congress.gov
Taxation Agriculture and FoodBusiness income taxCommerceCosts
More subjectsShow fewer subjects
Expense accountsHours of laborIncome taxLabor and EmploymentTax deductionsTransportation and Public WorksTransportation workers
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 19, 1999
Read twice and referred to the Committee on Finance.
May 19, 1999
Sponsor introductory remarks on measure. (CR S5597)
May 19, 1999
Introduced in Senate
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 Latest action May 19, 1999

Read twice and referred to the Committee on Finance.

 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.
 Related & companion bills 1
  • HR 1861 Identical bill To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subj…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · May 19, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1079: A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service.. 106th Congress. Open America. https://openamerica.io/bill/106-S-1079/
MLA
"S. 1079: A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1079/.
Bluebook (legal)
S. 1079, 106th Cong. (2026), https://openamerica.io/bill/106-S-1079/.
Markdown link
[S. 1079: A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service.](https://openamerica.io/bill/106-S-1079/)
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