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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 111006 · H.R. 1

Exception to denial of deduction for business meals

Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle B — Make Rural America and Main Street Grow Again › Part 1 — Extension of Tax Cuts and Jobs Act Reforms for Rural America and Main Street

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No wording changed between Passed the House and On the Senate calendar.

How the text changed

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Passed the House · Sec. 111006

(a) In general 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. (b) Effective date The amendment made by this section shall apply to amounts paid or incurred after December 31, 2025.

•HR 1 EHSEC. 111006
On the Senate calendar · Sec. 111006

(a) In general 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. (b) Effective date The amendment made by this section shall apply to amounts paid or incurred after December 31, 2025.

•HR 1 PCSSEC. 111006

added wordsremoved wordsComparison computed by Public Law Tracker from the official text

Sec. 111006: Exception to denial of deduction for business meals · Public Law Tracker