United States · Bill · HR
H.R. 8682 (95th)
A bill providing that the tax treatment of certain transportation expenses between a taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453.
Introduced
1 August 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Overturns the Internal Revenue Service's Revenue Ruling 76-453 which holds that: (1) transportation expenses between an individual's residence and temporary place of work are not deductible; and (2) reimbursement for such expenses by employers is includible in gross income.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 1 August 1977
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/8682
- Open data entity: https://api.congress.gov/v3/bill/95/hr/8682