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

        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1313 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 1313

To amend the Internal Revenue Code of 1986 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 18, 2003

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 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. 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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