S. 261Senate111th Congress (2009-2011)In Committee

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.

Introduced January 15, 2009

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

January 15, 2009

View full timeline
SenateIntro Referral

Introduced in Senate

January 15, 2009

SenateIntro Referral

Read twice and referred to the Committee on Finance.

January 15, 2009

Floor Debate

1 member

What members said about S. 261 on the floor

1 Republican
Lindsey Graham
Sen. Lindsey GrahamR-SC · Jun 24, 2009

Mr. President, today I rise to recognize the importance of the tourism industry to our country and the State of South Carolina, and to express my support for the passage of initiatives like the…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued January 15, 2009

II

111th CONGRESS

1st Session

S. 261

IN THE SENATE OF THE UNITED STATES

January 15, 2009

Mr. Graham (for himself, Mr. Ensign, and Mr. Martinez) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

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.