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Abercrombie Offers Bigger Deduction for Performing Arts Tickets

MAY 12, 1999

H3085

DATED MAY 12, 1999
DOCUMENT ATTRIBUTES
  • Authors
    Abercrombie, Rep. Neil
  • Institutional Authors
    U.S. House of Representatives
  • Cross-Reference
    For text of H.R. 1766, see Doc 1999-17737 (3 original pages).
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    legislation, tax
    business expense deduction, limits, meals and entertainment
  • Industry Groups
    Entertainment
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-18546 (1 original page)
  • Tax Analysts Electronic Citation
    1999 TNT 102-56
Citations: H3085

 

=============== SUMMARY ===============

 

Rep. Neil Abercrombie, D-Hawaii, introduced H.R. 1766, which would provide an 80 percent business entertainment deduction for the first $60 of a performing arts ticket, and 50 percent for the remainder of the face amount of the ticket. Tickets for radio or television performances, vaudeville, burlesque, or any band performance would not be eligible for the 80 percent deduction.
DOCUMENT ATTRIBUTES
  • Authors
    Abercrombie, Rep. Neil
  • Institutional Authors
    U.S. House of Representatives
  • Cross-Reference
    For text of H.R. 1766, see Doc 1999-17737 (3 original pages).
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    legislation, tax
    business expense deduction, limits, meals and entertainment
  • Industry Groups
    Entertainment
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-18546 (1 original page)
  • Tax Analysts Electronic Citation
    1999 TNT 102-56
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