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.
“INTRODUCTION OF BUSINESS MEALS DEDUCTION FAIRNESS LEGISLATION” mentioning the U.S. Dept. of Transportation was published in the Extensions of Remarks section on pages E367 on Feb. 16, 1995.
The publication is reproduced in full below:
INTRODUCTION OF BUSINESS MEALS DEDUCTION FAIRNESS LEGISLATION
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HON. RICHARD E. NEAL
of massachusetts
in the house of representatives
Wednesday, February 15, 1995
Mr. NEAL. Mr. Speaker, today Mrs. Johnson, Mr. Jefferson, and I are introducing legislation which will repeal an unintended tax on hard-
working, middle income Americans--truckers, long-haul bus drivers, train conductors, and other people regulated by the Department of Transportation.
The Omnibus Budget Reconciliation Act of 1993 [OBRA] contained a provision which reduced the deductible portion of business meals and entertainment expenses from 80 percent to 50 percent. This legislation would allow employees who are required by Federal law and regulations for safety reasons to make mandatory rest periods away from home. Simply, this legislation restores the deduction to 80 percent for truckers, long-haul bus drivers, train conductors, and others regulated by the Department of Transportation.
When the meals deduction was reduced from 100 percent to 80 percent, the crews of commercial vessels and people working on oil rigs were exempted. The reason for this exemption was that these individuals are required by law to be away from home and ``eat out.'' This reasoning should continue to apply because those required by Federal law and regulations for safety reasons to take mandatory rest benefits away from home should be allowed to deduct these expenses. These meals are for safety reasons, not social reasons.
We need to pass this legislation to correct this tax injustice. This legislation allows the deduction of legitimate expenses required by Federal regulations. These are ordinary and necessary businesses, not lavish or extravagant expenses. I urge you to support this legislation.
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