A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to substantiation requirements for the deductions attributable to the business use of vehicles.

referredUnited States· United States Congress· EN

Introduced

10 March 1986

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that the Internal Revenue Service may not, before July 1, 1987, enforce its regulations relating to substantiation requirements for the deductions attributable to the business use of vehicles. Requires the Internal Revenue Service to follow the regulations in effect prior to the enactment of the Tax Reform Act of 1984. Prohibits the issuance of any regulations with respect to the substantiation requirements before July 1, 1987.

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Documents

1 official file

Introduced in House
summary · EN · 10 March 1986
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/4357
Open data entity: https://api.congress.gov/v3/bill/99/hr/4357