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 (iv) 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)), or. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.