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HR 4599 97th Congress House Taxation Business and commerce Business income tax Child health Children and youth Department of the Treasury Education Food and Food Industry Food relief Government trust funds Income tax Public Welfare and Charities School lunch program Tax deductions Tax expenditures

A bill to amend the Internal Revenue Code of 1954 to reduce the deduction for business meals and to earmark the savings from such reduction for the school lunch programs.

Introduced: September 25, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 2, 1981
Referred to Subcommittee on Elementary, Secondary and Vocational Education.
Sep 25, 1981
Referred to House Committee on Ways and Means.
Sep 25, 1981
Referred to House Committee on Education and Labor.
Sep 25, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to reduce the income tax deduction for business meals by 30 percent.

Establishes a "National School Lunch Trust Fund" in the Treasury of the United States. Funds the trust with the amount saved by reducing the business meal deduction.

Sets forth methods for managing and investing the fund.

Finances programs established under the National School Lunch Act and the Child Nutrition Act of 1966 with funds appropriated from the National School Lunch Trust Fund.

What's happening now October 2, 1981

Referred to Subcommittee on Elementary, Secondary and Vocational Education.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Aug 2, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4599: A bill to amend the Internal Revenue Code of 1954 to reduce the deduction for business meals and to earmark the savings from such reduction for the school lunch programs.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-4599/
MLA
"H.R. 4599: A bill to amend the Internal Revenue Code of 1954 to reduce the deduction for business meals and to earmark the savings from such reduction for the school lunch programs.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-4599/.
Bluebook (legal)
H.R. 4599, 97th Cong. (2026), https://openamerica.io/bill/97-HR-4599/.
Markdown link
[H.R. 4599: A bill to amend the Internal Revenue Code of 1954 to reduce the deduction for business meals and to earmark the savings from such reduction for the school lunch programs.](https://openamerica.io/bill/97-HR-4599/)
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