To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a tax payer's spouse who accompanies the taxpayer on business travel.

1. Adds SEC. ____. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF SPOUSE, ETC. ACCOMPANYING TAXPAYER ON BUSINESS TRAVEL at the end of subtitle C of title V

   Adds a section

   In S. 1054 · Placed on Calendar Senate

   (c) Effective Date.--The amendments made by this section shall apply to amounts paid or accrued after the date of enactment of this section in taxable years ending after such date.

   Inserted: SEC. ____. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF SPOUSE, ETC. ACCOMPANYING TAXPAYER ON BUSINESS TRAVEL.

   Inserted: (a) In General.--Subsection (m) of section 274 (relating to additional limitations on travel expenses) is amended by striking paragraph (3)(A).

   Inserted: (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, and on or before December 31, 2004.

   Original wording

   At the end of subtitle C of title V, add the following:

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As printed