,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #ibca  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #be1 #bjbb,mr4
 ,la,hood 7= himself & ,mr4 ,panetta7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = a tempor>y   
all[ance = ent]ta9m5t bus9ess exp5ses1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,s]vice ,work]     
,economic ,/abilization ,act4  #b4      
,tempor>y all[ance = ent]ta9m5t bus9ess 
exp5ses & simil> bus9ess exp5ses  7a7 ,9
 g5]al ,section #bgd ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7q7  
,special rules = taxable ye>s #bjbc     
?r\gh #bjbd ,9 ! case ( a taxable ye>   
beg9n+ aft] ,decemb] #ca1 #bjbb1 & be=e 
,janu>y #a1 #bjbe-- 7#a7 subsection     
7a77#a77;,a7 %all n apply to any exp5se 
directly relat$ to ! active conduct ( ! 
taxpay]'s trade or bus9ess1  7#b7       
subsection 7a77#a77;,b7 %all n apply if 

! taxpay] e/abli%es t ! facility 0 us$  
prim>ily = ! fur!rance ( ! taxpay]'s    
trade or bus9ess & t ! item 0 directly  
relat$ to ! active conduct ( su* trade  
or bus9ess1  7#c7 9 det]m9+ ! am\nt     
all[able z a d$uction "u ?is *apt] = any
 ticket = any facility describ$ 9       
p>agraph 7#b71 ! am\nt tak5 into acc\nt 
%all n exce$ ! face value ( su* ticket1 
7#d7 ! am\nt all[able z a d$uction "u   
?is *apt] = any item ) respect to an    
activity :i* is ( a type g5]ally        
consid]$ to con/itute ent]ta9m5t1       
amusem5t1 or recreation1 or ) respect to
 a facility us$ 9 connection ) su*      
activity1 %all n exce$ #ej p]c5t ( !    
am\nt ( su* exp5se or item :i* w\ld 7b =
 ?is p>agraph7 be all[able z a d$uction 
"u ?is *apt]1 &  7#e7 p>agraph 7#d7 %all
 n apply to any exp5se if--  7,a7 su*   
exp5se is describ$ 9 p>agraph 7#b71     
7#c71 7#d71 7#f71 7#g71 7#h71 or 7#i7 ( 
subsection 7e71 or  7,b7 su* exp5se is  
excludable f ! gross income ( ! recipi5t
 "u section #acb by reason ( subsection 

7e7 !re( 7relat+ to de m9imis fr+es74  4
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjbb4  #c4   
,tempor>y all[ance ( full d$uction =    
bus9ess meals  7a7 ,9 g5]al ,section    
#bgd7n77#b77;,d77ii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,janu>y #a1 #bjbc & ins]t+ ,janu>y #a1  
#bjbe4  7b7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to am\nts
 paid or incurr$ aft] ,decemb] #ca1     
#bjbb4