DENIAL OF DEDUCTION RELATING TO TRAVEL EXPENSES.

SEC. 13272. DENIAL OF DEDUCTION RELATING TO TRAVEL EXPENSES. (a) In General.— Section 274(m) (relating to additional limitations on travel expenses) is amended by adding at the end thereof the following new paragraph: “(3) Travel expenses of spouse, dependent, or others.— No deduction shall be allowed under this chapter (other than section 217) for travel expenses paid or incurred with respect to a spouse, dependent, or other individual accompanying the taxpayer (or an officer or employee of the taxpayer) on business travel, unless— “(A) the spouse, dependent, or other individual is an employee of the taxpayer, “(B) the travel of the spouse, dependent, or other individual is for a bona fide business purpose, and “(C) such expenses would otherwise be deductible by the spouse, dependent, or other individual.” (b) Effective Date.— The amendment made by this section shall apply to amounts paid or incurred after December 31, 1993.