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United States · Bill · HR

H.R. 2183 (100th)

Rural Letter Carriers Tax Simplification Act

openUnited States· United States Congress· EN

Introduced

28 April 1987

Last action

10 November 1988 · Committee

Status

Provisions of Measure Incorporated Into H.R.4333.

Sponsors

Rep. Flippo, Ronnie G. [D-AL-5], Rep. McCurdy, Dave [D-OK-4], Sen. Roberts, Pat [R-KS], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Smith, Virginia [R-NE-3], Rep. Boner, William H. [D-TN-5], Rep. Gunderson, Steve [R-WI-3], Rep. Rose, Charlie [D-NC-7], Rep. Olin, James R. [D-VA-6], Rep. Nichols, Bill [D-AL-3], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Jones, Walter B. [D-NC-1], Rep. Downey, Thomas J. [D-NY-2], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Bereuter, Doug [R-NE-1], Rep. Volkmer, Harold L. [D-MO-9], Rep. Swift, Al [D-WA-2], Sen. Brown, Hank [R-CO], Rep. Petri, Thomas E. [R-WI-6], Rep. Dowdy, Wayne [D-MS-4], Rep. Donnelly, Brian J. [D-MA-11], Rep. Lightfoot, Jim [R-IA-3], Rep. Taylor, G. [R-MO-7], Rep. Florio, James J. [D-NJ-1], Rep. Thomas, Lindsay [D-GA-1], Rep. Matsui, Robert T. [D-CA-5], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Hatcher, Charles [D-GA-2], Rep. Derrick, Butler C. [D-SC-3], Rep. Quillen, James H. (Jimmy) [R-TN-1], Sen. Gregg, Judd [R-NH], Rep. Perkins, Carl C. [D-KY-7], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Spence, Floyd [R-SC-2], Rep. Huckaby, Thomas J. (Jerry) [D-LA-5], Rep. Jones, Ed [D-TN-8], Rep. Erdreich, Ben [D-AL-6], Rep. Vander Jagt, Guy [R-MI-9], Rep. Rangel, Charles B. [D-NY-15], Rep. Slattery, Jim [D-KS-2], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Bevill, Tom [D-AL-4], Rep. Lancaster, H. Martin [D-NC-3], Rep. Stark, Fortney Pete [D-CA-13], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Leath, Marvin [D-TX-11], Rep. Dyson, Roy [D-MD-1]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Rural Letter Carriers Tax Simplification Act - Provides that, for taxable years beginning after 1986, rural mail carriers are permitted to compute the amount of the income tax deduction for use of their automobiles in performance of mail services: (1) by using a standard mileage rate for all miles of such use equal to 150 percent of the basic standard rate; or (2) without applying the limitation on deductions generally applicable in cases when the business use of the automobile accounts for 50 percent, or less, of its use. Prohibits the use of 150 percent of the basic standard mileage rate in determining the allowable deduction if the taxpayer claims an investment tax credit or depreciation deduction for such automobile.

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

Timeline

  1. 28 April 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 April 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 April 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 20 July 1987

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

  5. 10 November 1988

    Committee

    Provisions of Measure Incorporated Into H.R.4333.

    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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