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S. 4319 116th Congress Senate

Supporting America’s Restaurant Workers Act

Official title: A bill to amend the Internal Revenue Code of 1986 to temporarily expand the deduction for business meals provided at a restaurant.

Introduced: July 27, 2020 Introduced by: Tim Scott Republican · South Carolina See on congress.gov
Taxation Business expensesFood industry and servicesIncome tax deductions
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 27, 2020
Read twice and referred to the Committee on Finance.
Jul 27, 2020
Introduced in Senate
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 Latest action July 27, 2020

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Supporting America's Restaurant Workers Act

This bill expands the currrent 50% tax deduction for business meals to 100% of the cost of such meals provided by a restaurant paid or incurred before January 1, 2021.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4319: Supporting America’s Restaurant Workers Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-4319/
MLA
"S. 4319: Supporting America’s Restaurant Workers Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4319/.
Bluebook (legal)
S. 4319, 116th Cong. (2026), https://openamerica.io/bill/116-S-4319/.
Markdown link
[S. 4319: Supporting America’s Restaurant Workers Act](https://openamerica.io/bill/116-S-4319/)
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