To amend the Internal Revenue Code of 1986 to increase the amount of the deduction allowed for meal and entertainment expenses associated with the performing arts.

This bill would increase the tax deduction available to individuals and businesses for expenses related to attending performing arts events, such as theater productions and concerts. Under the proposed changes, taxpayers would be able to deduct a larger portion of the cost of tickets for these "legitimate attractions" than is currently allowed under the tax code. The goal of the legislation is to provide financial relief to patrons of the arts and encourage increased attendance at live performances.