{"abstract":"This document contains proposed regulations that provide guidance under section 274 of the Internal Revenue Code (Code) regarding certain statutory amendments made to section 274 by 2017 legislation. Specifically, the proposed regulations address the elimination of the deduction under section 274 for expenditures related to entertainment, amusement, or recreation activities, and provide guidance to determine whether an activity is of a type generally considered to be entertainment. The proposed regulations also address the limitation on the deduction of food and beverage expenses under section 274(k) and (n), including the applicability of the exceptions under section 274(e)(2), (3), (4), (7), (8), and (9). These proposed regulations affect taxpayers who pay or incur expenses for meals or entertainment in taxable years beginning after December 31, 2017. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/02/26/2020-03723.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"85 FR 11020","comment_url":"https://www.regulations.gov/commenton/IRS-2020-0002-0001","comments_close_on":"2020-04-13","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by April 13, 2020. Outlines of topics to be discussed at the public hearing scheduled for April 7, 2020, at 10 a.m. must be received by April 13, 2020. If no outlines are received by April 13, 2020, the public hearing will be cancelled.","disposition_notes":null,"docket_ids":["REG-100814-19"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":14,"comment_start_date":"2020-02-26","updated_at":"2024-11-06T19:05:28.605-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2020-0002-0001","allow_late_comments":true,"id":"IRS-2020-0002-0001","comment_end_date":"2020-04-14","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2020-0002","title":"Meals and Entertainment Expenses Under Section 274 (REG-100814-19)"}],"document_number":"2020-03723","effective_on":null,"end_page":11031,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/02/26/2020-03723.xml","html_url":"https://www.federalregister.gov/documents/2020/02/26/2020-03723/meals-and-entertainment-expenses-under-section-274","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-03723?publication_date=2020-02-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-02-26/2020-03723/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":46777,"last_updated":"2026-04-04 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-02-26/pdf/2020-03723.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-03723.pdf?1582319731","publication_date":"2020-02-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/02/26/2020-03723.txt","regulation_id_number_info":{"1545-BP23":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP23/meal-and-entertainment-expenses-under-section-274","title":"Meal and Entertainment Expenses Under Section 274","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP23&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP23"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP23/meal-and-entertainment-expenses-under-section-274","title":"Meal and Entertainment Expenses Under Section 274"},"comments_count":14,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2020-0002","supporting_documents_count":0,"docket_id":"IRS-2020-0002","document_id":"IRS-2020-0002-0001","regulation_id_number":"1545-BP23","title":"Meals and Entertainment Expenses Under Section 274 (REG-100814-19)","checked_regulationsdotgov_at":"2024-11-07T01:01:24Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2020-0002-0001","significant":false,"signing_date":null,"start_page":11020,"subtype":null,"title":"Meals and Entertainment Expenses Under Section 274","toc_doc":"Meals and Entertainment Expenses under Section 274","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":85}