The Congressional Record is a unique source of public documentation. It started in 1873, documenting nearly all the major and minor policies being discussed and debated.
“BUSINESS MEAL DEDUCTION LEGISLATION” mentioning the U.S. Dept. of Transportation was published in the Extensions of Remarks section on pages E1028 on May 19, 1999.
The publication is reproduced in full below:
BUSINESS MEAL DEDUCTION LEGISLATION
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HON. MAC COLLINS
of georgia
in the house of representatives
Wednesday, May 19, 1999
Mr. COLLINS. Mr. Speaker, I rise today to introduce legislation which provides much needed tax relief to working Americans who travel extensively for a living and are subject to the hours of service limitations of the Department of Transportation. The Taxpayer Relief Act of 1997 included a provision which phased in over ten years an increase in the deductibility of business meal expenses from 50 percent to 80 percent for these individuals. However, that phase in is simply too long. My legislation is very straightforward. It will accelerate the timetable and make the 80 percent deduction effective for tax years beginning after December 31, 1999. Like current law, the acceleration is applicable to individuals subject to Department of Transportation hours of service limitations.
This measure is important because the Federal government requires thousands of workers to spend many nights away from home. As a result, these individuals spend funds on meals that would otherwise not be expended. These expenses are not made on elaborate, expensive business meals. These purchases are more typically made at roadside facilities when travelers must stop for the night in order to comply with Federal regulations. However, the consistency of these required purchases ensure even frugal meal purchases add up to significant amounts annually.
Mr. Speaker, I strongly urge my colleagues to join me in the effort to provide a modest tax reduction for the working men and women of this country who travel the highways for a living.
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