[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3795 Introduced in Senate (IS)]

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118th CONGRESS
  2d Session
                                S. 3795

   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.


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                   IN THE SENATE OF THE UNITED STATES

                            February 9, 2024

 Ms. Murkowski (for herself and Mr. Sullivan) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

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                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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) 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 facility for the 
                                processing of fish for commercial use 
                                or consumption which--
                                            ``(aa) is located in the 
                                        United States north of 50 
                                        degrees north latitude, and
                                            ``(bb) is not located in a 
                                        metropolitan statistical area 
                                        (within the meaning of section 
                                        143(k)(2)(B)), or''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.
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