A bill relating to the treatment of certain expenses includible in the income of the recipient.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt amounts paid as entertainment expenses which are includible in the gross income of the recipient, who is not an employee of the taxpayer, from the requirement that such expenses be shown to be directly related to the active conduct of the taxpayer's trade or business in order to qualify for tax deductibility.…