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I
116TH CONGRESS
1ST SESSION H. R. 4829
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.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 23, 2019
Ms. DELBENE (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.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Remote Seafood Em-
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ployee Meals Tax Parity Act’’.
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•HR 4829 IH
SEC. 2. MEALS PROVIDED ON CERTAIN FISHING BOATS
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AND AT CERTAIN FISH PROCESSING FACILI-
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TIES NOT SUBJECT TO 50 PERCENT LIMITA-
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TION.
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(a) IN GENERAL.—Section 274(n)(2)(C) of the Inter-
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nal Revenue Code of 1986 is amended by striking ‘‘or’’
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at the end of clause (iii), by striking the period at the
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end of clause (iv) and inserting ‘‘, or’’, and by adding at
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the end the following new clause:
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‘‘(v) provided—
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‘‘(I) on a fishing vessel, fish proc-
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essing vessel, or fish tender vessel (as
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such terms are defined in section
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2101 of title 46, United States Code),
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or
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‘‘(II) at a fish processing facility
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which is located in the United States
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north of 50 degrees north latitude and
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which is not located in a metropolitan
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statistical area (within the meaning of
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section 143(k)(2)(B)).’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2017.
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