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S 1487 107th Congress Senate

I Love New York Tax Deduction Act of 2001

Official title: A bill to amend the Internal Revenue Code of 1986 to encourage the patronage of the hospitality, restaurant, and entertainment industries of New York City.

Introduced: October 3, 2001 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Agriculture and FoodBusiness income taxCommerceCosts
More subjectsShow fewer subjects
EBB TerrorismExpense accountsHotels, motels, etc.Income taxNew York CityPersonal income taxRecreationSports and RecreationTax deductions
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Oct 3, 2001
Read twice and referred to the Committee on Finance.
Oct 3, 2001
Introduced in Senate
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 Latest action October 3, 2001

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
I Love New York Tax Deduction Act of 2001 - Amends the Internal Revenue Code to increase the allowable deduction for business meal and entertainment expenses and allow a deduction for personal meal and entertainment expenses when such meal or entertainment is furnished in New York City.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1487: I Love New York Tax Deduction Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-S-1487/
MLA
"S. 1487: I Love New York Tax Deduction Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1487/.
Bluebook (legal)
S. 1487, 107th Cong. (2026), https://openamerica.io/bill/107-S-1487/.
Markdown link
[S. 1487: I Love New York Tax Deduction Act of 2001](https://openamerica.io/bill/107-S-1487/)
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