Remote Seafood Employee Meals Tax Parity Act

This Act may be cited as the Remote Seafood Employee Meals Tax Parity Act.

Section 274(n)(2)(C) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (iii) and by adding at the end the following new clause:

(v) provided—

(I) on a fishing vessel, fish processing vessel, or fish tender vessel (as such terms are defined in section 2101 of title 46, United States Code), or

(II) at a facility for the processing of fish for commercial use or consumption which—

(aa) is located in the United States north of 50 degrees north latitude, and

(bb) is not located in a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or

.

The amendments made by this section shall apply to taxable years beginning after December 31, 2019.