26 U.S.C. 274: Disallowance of certain entertainment, etc., expenses

2020

• Pub. L. 116–260 added subpar. (D). (Consolidated Appropriations Act, 2021) Law text · (n)

2017

• Pub. L. 115–97, §13304(c)(1)(A), substituted "recreation, or qualified transportation fringes" for "or recreation" in heading. Law text · (a)
• Pub. L. 115–97, §13304(a)(1)(B), struck out concluding provisions which read as follows: "In the case of an item described in subparagraph (A), the deduction shall in no event exceed the portion of such item which meets the requirements of subparagraph (A)." Law text · (a)
• Pub. L. 115–97, §13304(a)(1)(A), struck out "unless the taxpayer establishes that the item was directly related to, or, in the case of an item directly preceding or following a substantial and bona fide business discussion (including business meetings at a convention or otherwise… Law text · (a)
• Pub. L. 115–97, §13304(a)(1)(C), struck out subpar. (C) which read as follows: "In the case of a club, paragraph (1)(B) shall apply unless the taxpayer establishes that the facility was used primarily for the furtherance of the taxpayer's trade or business and that the item was d… Law text · (a)
• Pub. L. 115–97, §13304(c)(1)(B), added par. (4). Law text · (a)
• Pub. L. 115–97, §13304(a)(2)(A)(ii), in concluding provisions, struck out ", entertainment, amusement, recreation, or use of the facility or property," after "travel" and substituted "(D) the business relationship to the taxpayer of the person receiving the benefit" for "(D) the busine… Law text · (d)
• Pub. L. 115–97, §13304(a)(2)(A)(i), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: "for any item with respect to an activity which is of a type generally considered to constitute entertainment, amusement, or … Law text · (d)
• Pub. L. 115–97, §13310(a), designated text of subpar. (A) as cl. (i) and inserted heading, redesignated former cls. (i) to (iii) as subcls. (I) to (III), respectively, of cl. (i), and added cl. (ii). Law text · (j)
• Pub. L. 115–97, §13304(a)(2)(B), (c)(2), added subsec. (l) and struck out former subsec. (l) which related to additional limitations on entertainment tickets. Law text · (l)
• Pub. L. 115–97, §13304(a)(2)(C), struck out "and entertainment" after "meal" in heading. Law text · (n)
• Pub. L. 115–97, §13304(a)(2)(D), amended par. (1) generally. Prior to amendment, par. (1) related to amount allowable as a deduction for meal and entertainment expenses. Law text · (n)
• Pub. L. 115–97, §13304(a)(2)(E)(iv), (b)(4), successively amended last sentence of concluding provisions, resulting in substitution of "in subparagraph (B)" for "in subparagraph (D)". Law text · (n)
• Pub. L. 115–97, §13304(a)(2)(E)(iii), (b)(3), which directed amendment of the "last sentence" of par. (2) by first substituting "of subparagraph (D)" for "of subparagraph (E)" and then "of subparagraph (C)" for "of subparagraph (D)", were executed by making both substitutions in the first sentence … Law text · (n)
• Pub. L. 115–97, §13304(b)(1), (2), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: "such expense is excludable from the gross income of the recipient under section 132 by reason of subsection (e) thereof (relating to de minimis fringes),". Law text · (n)
• Pub. L. 115–97, §13304(a)(2)(E)(i), struck out "in the case of an expense for food or beverages," before "such expense". Law text · (n)
• Pub. L. 115–97, §13304(b)(2), redesignated subpar. (D) as (C). Former subpar. (C) redesignated (B). Law text · (n)
• Pub. L. 115–97, §13304(a)(2)(E)(ii), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: "such expense is covered by a package involving a ticket described in subsection (l)(1)(B),". Law text · (n)
• Pub. L. 115–97, §13304(a)(2)(E)(ii), redesignated subpar. (E) as (D). Former subpar. (D) redesignated (C). Law text · (n), (E)
• Pub. L. 115–97, §13304(d), added subsec. (o) and redesignated former subsec. (o) as (p). Law text · (o), (p)

2014

• Pub. L. 113–295 struck out subpar. (A) designation and heading, substituted "substituting '80 percent' for" for "substituting 'the applicable percentage' for", and struck out subpar. (B) which listed the applicable percentage for taxable years 1998 to 2008 or thereafter. Law text · (n)

2005

• Pub. L. 109–135, §403(mm)(1), (2), inserted "or a related party to the taxpayer" after "with respect to the taxpayer" in subcl. (I), "(or such related party)" after "the taxpayer" in subcl. (II), and "For purposes of this clause, a person is a related party with respect to an… (Gulf Opportunity Zone Act of 2005) Law text · (e)

2004

• Pub. L. 108–357 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Expenses for goods, services, and facilities, to the extent that the expenses are treated by the taxpayer, with respect to the recipient of the entertainment, amus… (American Jobs Creation Act of 2004) Law text · (e)

1997

• Pub. L. 105–34 added par. (3). (Taxpayer Relief Act of 1997) Law text · (n)

1993

• Pub. L. 103–66, §13210(a), added par. (3). · (a)
• Pub. L. 103–66, §13210(b), inserted at end "This paragraph shall not apply for purposes of subsection (a)(3)." · (e)
• Pub. L. 103–66, §13272(a), added par. (3). · (m)
• Pub. L. 103–66, §13209(a), (b), substituted "50" for "80" in heading and in concluding provisions of par. (1). · (n)

1990

• Pub. L. 101–508, §11802(b)(1), in amending par. (2) generally, struck out "(A) In general" and subpar. (B) which provided for phasein deductions of skybox tickets in the 1987 and 1988 taxable years. · (l)
• Pub. L. 101–508, §11802(b)(2)(A)(ii), (iii), substituted "described in subparagraph (D)" for "described in subparagraph (E)" and "of subparagraph (E)" for "of subparagraph (F)" in concluding provisions. · (n)
• Pub. L. 101–508, §11802(b)(2)(A)(i), redesignated subpars. (E) and (F) as (D) and (E), respectively, and struck out former subpar. (D) which read as follows: "in the case of an expense for food or beverages before January 1, 1989, such expense is an integral part of a qual… · (n)
• Pub. L. 101–508, §11802(b)(2)(B), struck out par. (3) "Qualified meeting" which read as follows: "For purposes of paragraph (2)(D), the term 'qualified meeting' means any convention, seminar, annual meeting, or similar business program with respect to which— · (n)

1989

• Pub. L. 101–239, §7816(a), added a new subpar. (E), substantially identical to former subpar. (E), and moved sentence formerly appearing between subpars. (E) and (F) to end of concluding provisions after subpar. (F). · (n)
• Pub. L. 101–239, §7841(d)(18), inserted "any" before "Federal law". · (n)

1988

• Pub. L. 100–647, §1018(u)(2), related to execution of amendment by Pub. L. 99–514, §122(c)(2), see 1986 Amendment note below. · (b)
• Pub. L. 100–647, §1001(g)(5), substituted "trade or business and that" for "trade or business that". · (h), (2)
• Pub. L. 100–647, §1001(g)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: "Paragraph (1) shall not apply to any expense if subsection (a) does not apply to such expense by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e)." · (k)
• Pub. L. 100–647, §1001(g)(3), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "any expense to which subsection (a) does not apply by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e)." · (m)
• Pub. L. 100–647, §6003(a), struck out "or" at end of subpar. (D), substituted ", or" for the period at end of subpar. (E), and added subpar. (F) and flush sentence at end. · (n)
• Pub. L. 100–647, §1001(g)(4)(A), struck out "or" at end of subpar. (C), substituted ", or" for the period at end of subpar. (D), and added subpar. (E) and flush sentence at end. · (n)
• Pub. L. 100–647, §1001(g)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "subsection (a) does not apply to such expense by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e),". · (n)

1986

• Pub. L. 99–514, §122(c)(1)–(3), and Pub. L. 100–647, §1018(u)(2), made conforming amendments to subpars. (A) and (B) and struck out subpar. (C) which read as follows: "an item of tangible personal property which is awarded to an employee by reason of length of service, productivity,… · (b)
• Pub. L. 99–514, §122(c)(4), struck out par. (3) relating to qualified plan award, defining such term in subpar. (A), and providing for average amount of awards in subpar. (B) and maximum amount per item in subpar. (C). · (b)
• Pub. L. 99–514, §142(a)(2)(A), redesignated par. (2) as (1) and struck out former par. (1), business meals, which read as follows: "Expenses for food and beverages furnished to any individual under circumstances which (taking into account the surroundings in which furnished, the tax… · (e)
• Pub. L. 99–514, §142(a)(2)(A), redesignated par. (3) as (2). Former par. (2) redesignated (1). · (e)
• Pub. L. 99–514, §142(a)(2), redesignated par. (4) as (3) and substituted "paragraph (2)" for "paragraph (3)" in subpar. (A). Former par. (3) redesignated (2). · (e)
• Pub. L. 99–514, §1114(b)(6), which directed the substitution of "highly compensated employees (within the meaning of section 414(q))" for "officers, shareholders or other owners, or highly compensated employees" in par. (5) was executed to par. (4) to reflect the probable intent of … · (e)
• Pub. L. 99–514, §142(a)(2)(A), redesignated par. (5) as (4). Former par. (4) redesignated (3). · (e)
• Pub. L. 99–514, §142(a)(2)(A), redesignated pars. (5) to (10) as pars. (4) to (9), respectively. · (e)
• Pub. L. 99–514, §142(c), struck out "or 212" after "section 162" in introductory provisions of pars. (1), (2), and (5), in closing provisions of par. (2), and in par. (4)(A), struck out "or to an activity described in section 212 and" after "active conduct of his trade or business" in … · (h)
• Pub. L. 99–514, §122(d), added subsec. (j). Former subsec. (j) redesignated (k). · (j)
• Pub. L. 99–514, §142(a)(1), added subsec. (k). Former subsec. (k) redesignated (o). · (k)
• Pub. L. 99–514, §142(b), added subsecs. (l) to (n). · (l), (m), (n)
• Pub. L. 99–514, §142(a)(1), redesignated former subsec. (k) as (o). · (o)

1985

• Pub. L. 99–44, §2(a), inserted at end "This subsection shall not apply to any qualified nonpersonal use vehicle (as defined in subsection (i))." · (d)
• Pub. L. 99–44, §1(a), substituted "adequate records or by sufficient evidence corroborating the taxpayer's own statement" for "adequate contemporaneous records", and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied as if "contemporaneous" had not been added t… · (d)
• Pub. L. 99–44, §2(b), added subsec. (i) and redesignated former subsec. (i) as (j). · (i), (j)

1984

• Pub. L. 98–369, §179(b), substituted, in introductory provisions, "No deduction or credit" for "No deduction" and, in provisions following par. (4), "adequate contemporaneous records" for "adequate records or by sufficient evidence corroborating his own statement" and "the facility or … · (d)
• Pub. L. 98–369, §801(c), substituted in heading "with other provisions" for "with section 6103" and in text inserted provision that the Secretary may exercise his authority under subchapter A of chapter 78 to carry out any obligations of the United States under an agreement refer… · (h)

1983

• Pub. L. 98–67, §102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. · (e)
• Pub. L. 97–424, §543(a)(1), inserted provisions relating to requirements of par. (5) and the description in section 212, and inserted the $2,000 limit relating to section 162 or 212. · (h)
• Pub. L. 97–424, §543(a)(2), added par. (5). · (h)
• Pub. L. 98–67, §227(a), added par. (6). · (h)

1982

• Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (3) is amended by inserting "subchapter A of" before "chapter 24". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 36… · (e)

1981

• Pub. L. 97–34, §265(a), excluded from term "gift" an award for productivity, designated existing provisions as cl. (i), and as so designated, increased the limitation to $400 from $100, and added cl. (ii). · (b)
• Pub. L. 97–34, §265(b), added par. (3). · (b)

1980

• Pub. L. 96–222, §103(a)(10)(A), struck out "country" after "the case of a". · (a)
• Pub. L. 96–605 and Pub. L. 96–598 made identical amendments by adding par. (10). · (e)
• L. 96–608 substituted provision disallowing any deductions for expenses allocable to a convention, seminar, or other similar meeting outside the North American area unless, taking certain factors into account, it is as reasonable for the meeting to be held outside the North America… · (h)

1978

• Pub. L. 95–600, §361(a), substituted provisions allowing no deduction for expenses paid or incurred with respect to a facility which is used in conjunction with an activity which is of a type generally considered to constitute entertainment, amusement, or recreation for provisions a… · (a)
• Pub. L. 95–600, §361(b), as amended by Pub. L. 96–222, §103(a)(10)(B), added subpar. (C). · (a)
• Pub. L. 95–600, §701(g)(3), substituted "at least one-half" for "more than one-half" in first sentence. · (h)
• Pub. L. 95–600, §701(g)(1), designated existing provisions as cl. (i), inserted introductory phrase "Except as provided in clause (ii)" and substituted "For the purposes" for "For purpose", and added cl. (ii). · (h)
• Pub. L. 95–600, §701(g)(2), added subpar. (E). · (h)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (c), (d)
• Pub. L. 94–455, §602(a), added subsec. (h). Former subsec. (h) redesignated (i). · (h)
• Pub. L. 94–455, §§602(a), 1906(b)(13)(A), redesignated former subsec. (h) as (i) and struck out "or his delegate" after "Secretary". · (i)

1964

• Pub. L. 88–272 limited subsec. (c) to individuals traveling outside the United States. · (c)