Remote Seafood Employee Meals Tax Parity Act
This bill provides that the 50% limitation on the tax deduction for business meals shall not apply to meals provided on certain fishing vessels or at certain fish processing facilities.
To amend the Internal Revenue Code of 1986 to provide that the 50 
percent limitation on the deduction for meal expenses does not apply to 
 meals provided on certain fishing boats or at certain fish processing 
                              facilities.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Remote Seafood Employee Meals Tax 
Parity Act''.

SEC. 2. MEALS PROVIDED ON CERTAIN FISHING BOATS AND AT CERTAIN FISH 
              PROCESSING FACILITIES NOT SUBJECT TO 50 PERCENT 
              LIMITATION.

    (a) In General.--Section 274(n)(2)(C) of the Internal Revenue Code 
of 1986 is amended by striking ``or'' at the end of clause (iv) and by 
adding at the end the following new clause:
                            ``(v) provided--
                                    ``(I) on a fishing vessel, fish 
                                processing vessel, or fish tender 
                                vessel (as such terms are defined in 
                                section 2101 of title 46, United States 
                                Code), or
                                    ``(II) at a fish processing 
                                facility which is located in the United 
                                States north of 50 degrees north 
                                latitude and which is not located in a 
                                metropolitan statistical area (within 
                                the meaning of section 143(k)(2)(B)), 
                                or''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2017.
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Remote Seafood Employee Meals Tax Parity Act
To amend the Internal Revenue Code of 1986 to provide that the 50 percent limitation on the deduction for meal expenses does not apply to meals provided on certain fishing boats or at certain fish processing facilities.
Remote Seafood Employee Meals Tax Parity Act
Rep. DelBene, Suzan K.