To amend the Internal Revenue Code of 1986 to restore a 100 percent deduction for business meals and entertainment and the deduction for the travel expenses of spouses and others accompanying the taxpayer on business.

Amends the Internal Revenue Code to increase from 50 percent to 100 percent the deduction for business meal and entertainment expenses. Repeals the limitation on the deduction of travel expenses of a spouse, dependent, or others accompanying the taxpayer on business.