Summary: S.2027 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for S.2027. Bill summaries are authored by CRS.

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Introduced in Senate (05/01/1998)

Amends the Internal Revenue Code to provide that, in the case of a hotel or restaurant employee, gross income does not include the value of meals furnished to the employee by the employer in a non-discriminatory employee cafeteria located on the employer's business premises immediately before, immediately after, or during work shifts.