I 
117TH CONGRESS 
2D SESSION 
H. R. 9231 
To amend the Internal Revenue Code of 1986 to provide for a temporary 
allowance for entertainment business expenses, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 25, 2022 
Mr. LAHOOD (for himself and Mr. PANETTA) introduced the following bill; 
which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for a temporary allowance for entertainment business 
expenses, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Service Worker Eco-
nomic Stabilization Act’’. 
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SEC. 2. TEMPORARY ALLOWANCE FOR ENTERTAINMENT 
BUSINESS EXPENSES AND SIMILAR BUSINESS 
EXPENSES. 
(a) IN GENERAL.—Section 274 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(q) SPECIAL RULES FOR TAXABLE YEARS 2023 
THROUGH 2024.—In the case of a taxable year beginning 
after December 31, 2022, and before January 1, 2025— 
‘‘(1) subsection (a)(1)(A) shall not apply to any 
expense directly related to the active conduct of the 
taxpayer’s trade or business, 
‘‘(2) subsection (a)(1)(B) shall not apply if the 
taxpayer establishes that the facility was used pri-
marily for the furtherance of the taxpayer’s trade or 
business and that the item was directly related to 
the active conduct of such trade or business, 
‘‘(3) in determining the amount allowable as a 
deduction under this chapter for any ticket for any 
facility described in paragraph (2), the amount 
taken into account shall not exceed the face value of 
such ticket, 
‘‘(4) the amount allowable as a deduction under 
this chapter for any item with respect to an activity 
which is of a type generally considered to constitute 
entertainment, amusement, or recreation, or with re-
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spect to a facility used in connection with such activ-
ity, shall not exceed 50 percent of the amount of 
such expense or item which would (but for this para-
graph) be allowable as a deduction under this chap-
ter, and 
‘‘(5) paragraph (4) shall not apply to any ex-
pense if— 
‘‘(A) such expense is described in para-
graph (2), (3), (4), (6), (7), (8), or (9) of sub-
section (e), or 
‘‘(B) 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).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2022. 
SEC. 3. TEMPORARY ALLOWANCE OF FULL DEDUCTION 
FOR BUSINESS MEALS. 
(a) IN GENERAL.—Section 274(n)(2)(D)(ii) of the 
Internal Revenue Code of 1986 is amended by striking 
‘‘January 1, 2023’’ and inserting ‘‘January 1, 2025’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2022. 
Æ 
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