Sec. 70305. Exceptions from limitations on deduction for business meals
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Section 274(o), as added by section 13304 of Public Law 115–97 , is amended by striking No deduction and inserting Except in the case of an expense described in subsection (e)(8) or (n)(2)(C), no deduction . Section 274(n)(2)(C) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause
(iii)and by adding at the end the following new clause: provided— on a fishing vessel, fish processing vessel, or fish tender vessel (as such terms are defined in section 2101 of title 46, United States Code), or at a facility for the processing of fish for commercial use or consumption which— is located in the United States north of 50 degrees north latitude, and is not located in a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or . The amendments made by this section shall apply to amounts paid or incurred after December 31, 2025.
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Sec. 70305
Exceptions from limitations on deduction for business meals
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