A bill to amend the Internal Revenue Code of 1986 to provide for a 100 percent deduction for business meals.

This bill proposes a change to the tax code that would allow businesses and self-employed individuals to deduct the full cost of business-related meals from their taxes. Under the rules at the time of the bill's introduction, businesses were generally only permitted to deduct 50 percent of these expenses. If enacted, this legislation would enable professionals to write off 100 percent of the cost of qualifying meals shared with clients or colleagues, as well as meals for certain transportation workers subject to federal service hour limits.