Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 5446 (95th)

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

referredUnited States· United States Congress· EN

Introduced

22 March 1977

Last action

22 March 1977 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Pepper, Claude [D-FL-18], Rep. Holtzman, Elizabeth [D-NY-16], Rep. Howard, James J. [D-NJ-3], Rep. Hyde, Henry J. [R-IL-6], Rep. Keys, Martha E. [D-KS-2], Rep. Koch, Edward I. [D-NY-18], Rep. Kostmayer, Peter H. [D-PA-8], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Lehman, William [D-FL-17], Rep. Long, Clarence D. [D-MD-2], Sen. Mikulski, Barbara A. [D-MD], Rep. Mineta, Norman Y. [D-CA-15], Rep. Moakley, John Joseph [D-MA-9], Rep. Murphy, Austin J. [D-PA-20], Rep. Neal, Stephen L. [D-NC-5], Rep. Nix, Robert N. C. [D-PA-2], Rep. Nolan, Richard M. [D-MN-8], Rep. Patten, Edward J. [D-NJ-15], Rep. Rahall, Nick J., II [D-WV-3], Rep. Rangel, Charles B. [D-NY-15]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Summary

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.

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

Timeline

  1. 22 March 1977

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 March 1977

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 March 1977

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.