section 119 (relating to meals and lodging furnished for convenience of employer), or (C) in the case of an employer who pays or reimburses moving expenses of an employee, such expenses are includible in the income of the employee under section 82. (3) Special rule for individuals subject to Federal hours of service In the case of any expenses for food or beverages consumed while away from home (within the meaning of section 162(a)(2)) by an individual during, or incident to, the period of duty subject to the hours of service limitations of the Department of Transportation, paragraph (1) shall be applied by substituting 80 percent for 50 percent . . (e) Conforming amendments (1) Section 274(d) is amended— (A) by striking paragraph (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively, and (B) in the flush material following paragraph (3) (as so redesignated)— (i) by striking , entertainment, amusement, recreation, or in item (B), and (ii) by striking (D) the business relationship to the taxpayer of persons entertained, using the facility or property, or receiving the gift and inserting (D) the business relationship to the taxpayer of the person receiving the benefit . (2) Section 274(e) is amended by striking paragraph (4) and redesignating paragraphs (5), (6), (7), (8), and (9) as paragraphs (4), (5), (6), (7), and (8), respectively. (3) Section 274(k)(2)(A) is amended by striking (4), (7), (8), or (9) and inserting (6), (7), or (8) . (4) Section 274 is amended by striking subsection (l). (5) Section 274(m)(1)(B)(ii) is amended by striking (4), (7), (8), or (9) and inserting (6), (7), or (8) . (f) Effective date The amendments made by this section shall apply to amounts paid or incurred after December 31, 2017. 3308. Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed (a) In general Section 512(a) is amended by adding at the end the following new paragraph: (6) Increase in unrelated business taxable income by