,,ii  #aahth ,,congress  #b;d ,session  
,s4 #cgie  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #i1  
#bjbd,ms4 ,murkowski 7for herself and   
,mr4 ,sullivan7 introduced the following
 bill2 which was read twice and referred
 to the ,committee on ,finance  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide that the #ej 
percent limitation on the deduction for 
meal expenses does not apply to meals   
provided on certain fishing boats or at 
certain fish processing facilities4  #a4
 ,short title ,this ,act may be cited as
 the ,remote ,seafood ,employee ,meals  
,tax ,parity ,act4  #b4 ,meals provided 
on certain fishing boats and at certain 
fish processing facilities not subject  
to #ej percent limitation  7a7 ,in      
general ,section #bgd7n77#b77;,c7 of the
 ,internal ,revenue ,code of #aihf is   
amended by striking or at the end of    
clause 7iii7 and by adding at the end   
the following new clause3  7v7          
provided-- 7,i7 on a fishing vessel1    

fish processing vessel1 or fish tender  
vessel 7as such terms are defined in    
section #baja of title #df1 ,united     
,states ,code71 or  7,,ii7 at a facility
 for the processing of fish for         
commercial use or consumption which--   
7aa7 is located in the ,united ,states  
north of #ej degrees north latitude1 and
  7bb7 is not located in a metropolitan 
statistical area 7within the meaning of 
section #adc7k77#b77;,b771 or  4  7b7   
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4