Code · BILL · 119th Congress · H.R. 1 (Placed on Calendar Senate) — To provide for reconciliation pursuant to title II of H. Con. Res. 14. · Sec. 111006

Sec. 111006. Exception to denial of deduction for business meals

41 words·~1 min read·/bill/119/hr/1/pcs/section-111006

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 274(o) is amended by striking No deduction and inserting Except in the case of an expense described in subsection (e)(8), no deduction . The amendment made by this section shall apply to amounts paid or incurred after December 31, 2025.