[Congressional Bills 111th Congress] [From the U.S. Government Publishing Office] [S. 261 Introduced in Senate (IS)] 111th CONGRESS 1st Session S. 261 To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES January 15, 2009 Mr. Graham (for himself, Mr. Ensign, and Mr. Martinez) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF SPOUSE, ETC. ACCOMPANYING TAXPAYER ON BUSINESS TRAVEL. (a) In General.--Subsection (m) of section 274 of the Internal Revenue Code of 1986 (relating to additional limitations on travel expenses) is amended by striking paragraph (3). (b) Effective Date.--The amendment made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act. <all>