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S 2905 111th Congress Senate Taxation Income tax deductions

A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.

Introduced: December 17, 2009 See on congress.gov
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 17, 2009
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13389-13390)
Dec 17, 2009
Sponsor introductory remarks on measure. (CR S13389)
Dec 17, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase from 50 to 80% the percentage of meals and entertainment expenses that may be claimed as a business tax deduction.

What's happening now December 17, 2009

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13389-13390)

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2905: A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.. 111th Congress. Open America. https://openamerica.io/bill/111-S-2905/
MLA
"S. 2905: A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-2905/.
Bluebook (legal)
S. 2905, 111th Cong. (2026), https://openamerica.io/bill/111-S-2905/.
Markdown link
[S. 2905: A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.](https://openamerica.io/bill/111-S-2905/)
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