A bill to amend section 162 (a) of the Internal Revenue Code to restrict the disallowance as commuting expense of deductions of certain automobile expenses.

Summary

Provides that when the nature of business or employment necessitates several trips from home per day to a point of business or employment, only the first trip from home and the last trip back to home at night shall be nondeductible commuting expenses for purposes of eligibility for a tax deduction under the Internal Revenue Code.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 14 November 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 14 November 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 14 November 1975

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 14 November 1975

  Open at official source

Sponsors

• Rep. Pike, Otis G. [D-NY-1] · D · Sponsor
• · hswm00 · Standing

Related records

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