for substantially all of the work performed in carrying out such event. . (b) Only 50 percent of expenses for meals provided on or near business premises allowed as deduction Paragraph (2) of section 274(n), as amended by subsection (a), is amended— (1) by striking subparagraph (B), (2) by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively, (3) by striking of subparagraph (D) in the last sentence and inserting of subparagraph (C) , and (4) by striking in subparagraph (C) in the last sentence and inserting in subparagraph (B) . (c) Treatment of transportation benefits Section 274 , as amended by subsection (a), is amended— (1) in subsection (a)— (A) in the heading, by striking or recreation and inserting recreation, or qualified transportation fringes , and (B) by adding at the end the following new paragraph: (4) Qualified transportation fringes No deduction shall be allowed under this chapter for the expense of any qualified transportation fringe (as defined in section 132(f)) provided to an employee of the taxpayer. , and (2) by inserting after subsection (k) the following new subsection: (l) Transportation and commuting benefits No deduction shall be allowed under this chapter for any expense incurred for providing any transportation, or any payment or reimbursement, to an employee of the taxpayer in connection with travel between the employee's residence and place of employment, except as necessary for ensuring the safety of the employee. . (d) Elimination of deduction for meals provided at convenience of employer Section 274 , as amended by subsection (c), is amended— (1) by redesignating subsection (o) as subsection (p), and (2) by inserting after subsection (n) the following new subsection: (o) Meals provided at convenience of employer No deduction shall be allowed under this chapter for— (1) any expense for the operation of a facility described in section 132(e)(2), and any expense for food or beverages, including under section 132(e)(1), associated with such facility, or