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II
116TH CONGRESS
2D SESSION
S. 4319
To amend the Internal Revenue Code of 1986 to temporarily expand the
deduction for business meals provided at a restaurant.
IN THE SENATE OF THE UNITED STATES
JULY 27, 2020
Mr. SCOTT of South Carolina introduced the following bill; which was read
twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to temporarily
expand the deduction for business meals provided at
a restaurant.
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 ‘‘Supporting America’s
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Restaurant Workers Act’’.
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SEC. 2. TEMPORARY ALLOWANCE OF FULL DEDUCTION
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FOR BUSINESS MEALS.
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(a) IN GENERAL.—Section 274(n)(2) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘or’’ at the
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end of subparagraph (B), by striking the period at the
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•S 4319 IS
end of subparagraph (C)(iv) and inserting ‘‘, or’’, and by
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inserting after subparagraph (C) the following new sub-
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paragraph:
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‘‘(D) such expense is—
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‘‘(i) for food or beverages provided by
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a restaurant, and
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‘‘(ii) paid or incurred before January
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1, 2021.’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to amounts paid or incurred after
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the date of the enactment of this Act.
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