1. Short title
This Act may be cited as the “Supporting America’s Restaurant Workers Act”.
Supporting America’s Restaurant Workers Act
A BILL
To amend the Internal Revenue Code of 1986 to temporarily expand the deduction for business meals provided at a restaurant.
2. Temporary allowance of full deduction for business meals
In general— Section 274(n)(2) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (B), by striking the period at the end of subparagraph (C)(iv) and inserting “, or”, and by inserting after subparagraph (C) the following new subparagraph:
“(D) such expense is—
“(i) for food or beverages provided by a restaurant, and
“(ii) paid or incurred before January 1, 2021.”
Effective date— The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.