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United States · Bill · HR

H.R. 5681 (97th)

A bill to amend the Internal Revenue Code of 1954 to deny depreciation deductions with respect to imported highway motor vehicles.

referredUnited States· United States Congress· EN

Introduced

2 March 1982

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to disallow a business expense deduction for depreciation of imported motor vehicles. Grants the President authority to exempt any motor vehicle where the disallowance of depreciation is not in the public interest.

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Documents

1 official file

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