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S 1408 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel.

Introduced: July 15, 2003 Introduced by: Graham, Lindsey Republican · South Carolina See on congress.gov
Taxation Business travelCommerceFamiliesIncome tax
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Married peopleParent and childTax deductionsTransportation and Public WorksTravel costs
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jul 15, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9421)
Jul 15, 2003
Introduced in Senate
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 Latest action July 15, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9421)

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to repeal the restrictions on the tax deduction for the travel expenses of a taxpayer's spouse, dependent, or other individual accompanying the taxpayer on business travel.
 Related & companion bills 2
  • HR 1313 Identical bill To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who …
  • S 2920 Identical bill A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spou…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1408: A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel.. 108th Congress. Open America. https://openamerica.io/bill/108-S-1408/
MLA
"S. 1408: A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1408/.
Bluebook (legal)
S. 1408, 108th Cong. (2026), https://openamerica.io/bill/108-S-1408/.
Markdown link
[S. 1408: A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel.](https://openamerica.io/bill/108-S-1408/)
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