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H.R. 4829: Remote Seafood Employee Meals Tax Parity Act

The text of the bill below is as of Oct 23, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 4829

IN THE HOUSE OF REPRESENTATIVES

October 23, 2019

(for herself and Mr. Young) 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 provide that the 50 percent limitation on the deduction for meal expenses does not apply to meals provided on certain fishing boats or at certain fish processing facilities.

1.

Short title

This Act may be cited as the Remote Seafood Employee Meals Tax Parity Act.

2.

Meals provided on certain fishing boats and at certain fish processing facilities not subject to 50 percent limitation

(a)

In general

Section 274(n)(2)(C) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (iii), by striking the period at the end of clause (iv) and inserting , or, and by adding at the end the following new clause:

(v)

provided—

(I)

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

(II)

at a fish processing facility which is located in the United States north of 50 degrees north latitude and which is not located in a metropolitan statistical area (within the meaning of section 143(k)(2)(B)).

.

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2017.