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S 261 111th Congress Senate Taxation Income tax deductions Transportation costs Travel and tourism

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: January 15, 2009 Introduced by: Graham, Lindsey Republican · South Carolina See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jan 15, 2009
Read twice and referred to the Committee on Finance.
Jan 15, 2009
Introduced in Senate
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 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.

What's happening now January 15, 2009

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 562 Identical bill To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 261: 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.. 111th Congress. Open America. https://openamerica.io/bill/111-S-261/
MLA
"S. 261: 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.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-261/.
Bluebook (legal)
S. 261, 111th Cong. (2026), https://openamerica.io/bill/111-S-261/.
Markdown link
[S. 261: 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/111-S-261/)
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