Bill Sponsor
House Bill 9030
116th Congress(2019-2020)
Supporting America’s Restaurant Workers Act
Introduced
Introduced
Introduced in House on Dec 18, 2020
Overview
Text
Introduced in House 
Dec 18, 2020
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Introduced in House(Dec 18, 2020)
Dec 18, 2020
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 9030 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 9030


To amend the Internal Revenue Code of 1986 to temporarily expand the deduction for business meals provided at a restaurant.


IN THE HOUSE OF REPRESENTATIVES

December 18, 2020

Mr. Joyce of Ohio introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to temporarily expand the deduction for business meals provided at a restaurant.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Supporting America’s Restaurant Workers Act”.

SEC. 2. Temporary allowance of full deduction for business meals.

(a) In general.—Section 274(n)(2) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (B), by striking the period at the end of subparagraph (C)(iv) and inserting “, or”, and by inserting after subparagraph (C) the following new subparagraph:

“(D) such expense is—

“(i) for food or beverages provided by a restaurant, and

“(ii) paid or incurred before January 1, 2022.”.

(b) Effective date.—The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.