A bill to amend the Internal Revenue Code of 1954 to provide a trade or business deduction to firemen for meals which they eat while at their post of duty overnight.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow firemen an income tax deduction for the cost of meals consumed at their place of duty during any period of overnight duty. Provides for a minimum deduction of $10 times the number of periods of overnight duty in the taxable year.…