United States · Bill · HR
H.R. 545 (99th)
A bill to repeal the substantiation requirements contained in the Tax Reform Act of 1984 for deductions attributable to business use of passenger automobiles and certain other types of personal property.
Introduced
21 January 1985
Last action
16 May 1985 · Committee
Status
See H.R.1869.
Sponsors
Rep. Whittaker, Bob [R-KS-5]
Subjects
Taxation
Source updated
7 February 2024
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
21 January 1985
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
21 January 1985
Introduced
Introduced in House
Source: IntroReferral
21 January 1985
Introduced
Introduced in House
Source: IntroReferral
5 March 1985
Committee
Committee Hearings Held.
Source: Committee
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
Introduced in House
summary · EN · 21 January 1985
Sponsors
- Rep. Whittaker, Bob [R-KS-5] · R · Sponsor
- · hswm00 · Standing
Related records
- related to → A bill to repeal the substantiation requirements contained in the Tax Reform Act of 1984 for deductions attributable to business use of passenger automobiles and certain other types of personal property.
- related to ← A bill to repeal the new substantiation requirements for deductions attributable to business use of passenger automobiles and certain other types of personal property.
- related to ← A bill to repeal the new substantiation requirements for deductions attributable to business use of passenger automobiles and certain other types of personal property.
- related to ← A bill to repeal the new substantiation requirements for deductions attributable to business use of passenger automobiles and certain other types of personal property.
- related to ← A bill to repeal the contemporaneous recordkeeping requirements added by the Tax Reform Act of 1984, and for other purposes.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/99th-congress/house-bill/545
- Open data entity: https://api.congress.gov/v3/bill/99/hr/545
- us · 99-hr-545 · source updated 7 February 2024