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United States · Bill · HR

H.R. 1884 (99th)

A bill to provide rules for computing the amount of the deductions allowed to rural mail carriers for use of their automobiles.

openUnited States· United States Congress· EN

Introduced

2 April 1985

Last action

10 June 1985 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Rep. Flippo, Ronnie G. [D-AL-5], Rep. Jenkins, Edgar L. [D-GA-9], Rep. Campbell, Carroll A., Jr. [R-SC-4], Sen. Fowler, Wyche, Jr. [D-GA], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Matsui, Robert T. [D-CA-5], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Downey, Thomas J. [D-NY-2], Rep. Jones, James R. [D-OK-1], Rep. Rangel, Charles B. [D-NY-15], Rep. Duncan, John J. [R-TN-2], Rep. Pickle, J. J. [D-TX-10], Rep. McGrath, Raymond J. [R-NY-5], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Stark, Fortney Pete [D-CA-13], Sen. Daschle, Thomas A. [D-SD], Rep. Dowdy, Wayne [D-MS-4], Rep. Erdreich, Ben [D-AL-6], Sen. Dorgan, Byron L. [D-ND], Rep. Evans, Cooper [R-IA-3], Rep. Hatcher, Charles [D-GA-2], Rep. Daub, Hal [R-NE-2], Rep. Whittaker, Bob [R-KS-5], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. English, Glenn [D-OK-6], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Alexander, Bill [D-AR-1], Rep. Taylor, G. [R-MO-7], Rep. Boner, William H. [D-TN-5], Rep. Thomas, William M. [R-CA-21], Rep. Boucher, Rick [D-VA-9], Rep. Lightfoot, Jim [R-IA-3], Rep. Skelton, Ike [D-MO-4], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Volkmer, Harold L. [D-MO-9], Rep. Pease, Donald J. [D-OH-13], Rep. Bevill, Tom [D-AL-4], Rep. Nichols, Bill [D-AL-3], Rep. Smith, Virginia [R-NE-3], Rep. Thomas, Lindsay [D-GA-1], Sen. Durbin, Richard J. [D-IL], Rep. Leach, James A. [R-IA-2], Rep. Olin, James R. [D-VA-6], Rep. Bereuter, Doug [R-NE-1], Rep. Whitley, Charles O., Sr. [D-NC-3], Sen. Roberts, Pat [R-KS], Rep. Donnelly, Brian J. [D-MA-11], Rep. Franklin, William W. [R-MS-2]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Provides that, for taxable years prior to 1985, rural letter carriers are permitted to compute the amount of the deduction for the use of their automobile in performing services involving the collection and delivery of mail on a rural route by: (1) using the amount received as equipment maintenance allowances from the United States Postal Service; or (2) using the form entitled "Worksheet for Use of Rural Carrier in Reporting Equipment Allowance and Claiming Transportation Expense Deduction." Provides that, for taxable years beginning after 1984, rural letter carriers are permitted to compute the amount of their deduction for use of their automobile in performing such services: (1) by using a standard mileage rate for all such miles of such use equal to 150 percent of the basic standard rate; or (2) by calculating the equipment allowance deduction equal to the operating expenses. Removes the 50 percent of business use limitation contained in the Internal Revenue Code for rural letter carriers who claim the investment tax credit and the depreciation deduction for their automobiles.

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

Timeline

  1. 2 April 1985

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 2 April 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 2 April 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 June 1985

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

  5. 10 June 1985

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

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Sponsors

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Sources

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