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<PRE>[DOCID: f:h1211ih.txt]






107th CONGRESS
  1st Session
                                H. R. 1211

  To amend the Internal Revenue Code of 1986 to restore a 100 percent 
   deduction for business meals and entertainment and to restore the 
     deduction for the travel expenses of a taxpayer's spouse who 
              accompanies the taxpayer on business travel.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 27, 2001

 Mr. Abercrombie 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 restore a 100 percent 
   deduction for business meals and entertainment and to restore the 
     deduction for the travel expenses of a taxpayer's spouse who 
              accompanies the taxpayer on business travel.

    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 ``Tourism Revitalization Act of 
2001''.

SEC. 2. RESTORATION OF DEDUCTION FOR BUSINESS MEALS AND ENTERTAINMENT.

    (a) In General.--Section 274 of the Internal Revenue Code of 1986 
is amended by striking subsection (n) (relating to only 50 percent of 
meal and entertainment expenses allowed as deduction) and by 
redesignating subsection (o) as subsection (n).
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred after the date of the enactment of this 
Act.

SEC. 3. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF SPOUSE, ETC. 
              ACCOMPANYING TAXPAYER ON BUSINESS TRAVEL.

    (a) In General.--Subsection (m) of section 274 of the Internal 
Revenue Code of 1986 (relating to additional limitations on travel 
expenses) is amended by striking paragraph (3).
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred after the date of the enactment of this 
Act.
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