A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.

Summary

Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.

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

Timeline

1. 26 February 1985

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 26 February 1985

   Introduced

   Introduced in House

   Source: IntroReferral

3. 26 February 1985

   Introduced

   Introduced in House

   Source: IntroReferral

4. 5 March 1985

   Committee

   Committee Hearings Held.

   Source: Committee

5. 16 May 1985

   Committee

   See H.R.1869.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 26 February 1985

  Open at official source

Sponsors

• Rep. Dreier, David [R-CA-33] · R · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.
• related to ← A bill to repeal the contemporaneous recordkeeping requirements added by the Tax Reform Act of 1984, and for other purposes.