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United States · Bill · HR

H.R. 1305 (99th)

A bill to amend the Internal Revenue Code of 1954 to repeal the contemporaneous recordkeeping requirements enacted by the Tax Reform Act of 1984 and to exclude the use of government-owned vehicles from the fringe benefit rules enacted by such Act.

openUnited States· United States Congress· EN

Introduced

27 February 1985

Last action

16 May 1985 · Committee

Status

See H.R.1869.

Sponsors

Rep. Edwards, Mickey [R-OK-5]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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. Amends the Internal Revenue Code to provide that no amount shall be included in gross income as a benefit by reason of the use of Government-owned vehicles.

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

Timeline

  1. 27 February 1985

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 27 February 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 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

Sponsors

Related records

Sources

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