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Full Tax Deduction for Meals on Fishing Boats and Remote Processing Plants

This law changes tax rules to allow seafood businesses to deduct 100% of the cost of meals provided to employees on fishing vessels and at certain remote fish processing facilities. Previously, only 50% could be deducted. This change could impact the finances of businesses operating in these specific locations.
Key points
Businesses can now deduct the full cost of meals for employees on fishing vessels (fishing, processing, tender vessels).
Full deduction also applies to meals at fish processing facilities in the U.S. located north of 50 degrees north latitude and outside metropolitan areas.
The changes apply to tax years beginning after December 31, 2017.
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Expired
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Additional Information
Print number: 117_HR_749
Sponsor: Rep. DelBene, Suzan K. [D-WA-1]
Process start date: 2021-02-03
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Summarized by: gemini-2.5-flash-preview-04-17
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Remote Seafood Employee Meals Tax Parity Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_749.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-02-03.

What are the main provisions?

Key points include:

  • Businesses can now deduct the full cost of meals for employees on fishing vessels (fishing, processing, tender vessels).
  • Full deduction also applies to meals at fish processing facilities in the U.S. located north of 50 degrees north latitude and outside metropolitan areas.
  • The changes apply to tax years beginning after December 31, 2017.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. DelBene, Suzan K. [D-WA-1].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Labor