,,ii  #aah? ,,congress  #b;d ,session   
,s4 #cgie  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #i1 #bjbd,ms4 
,murk[ski 7= h]self & ,mr4 ,sullivan7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide t ! #ej
 p]c5t limitation on ! d$uction = meal  
exp5ses does n apply to meals provid$ on
 c]ta9 fi%+ boats or at c]ta9 fi%       
process+ facilities4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,remote       
,seafood ,employee ,meals ,tax ,p>ity   
,act4  #b4 ,meals provid$ on c]ta9 fi%+ 
boats & at c]ta9 fi% process+ facilities
 n subject to #ej p]c5t limitation  7a7 
,9 g5]al ,section #bgd7n77#b77;,c7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( clause 7iii7 & by
 add+ at ! end ! foll[+ new clause3  7v7
 provid$-- 7,i7 on a fi%+ vessel1 fi%   
process+ vessel1 or fi% t5d] vessel 7z  
su* t]ms are def9$ 9 section #baja (    
title #df1 ,unit$ ,/ates ,code71 or     

7,,ii7 at a facility = ! process+ ( fi% 
= comm]cial use or consumption :i*--    
7aa7 is locat$ 9 ! ,unit$ ,/ates nor? ( 
#ej degrees nor? latitude1 &  7bb7 is n 
locat$ 9 a metropolitan /ati/ical area  
7)9 ! mean+ ( section #adc7k77#b77;,b771
 or  4  7b7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4