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United States · Bill · S

S. 1340 (100th)

Rural Letter Carriers Automobile Expense Act

referredUnited States· United States Congress· EN

Introduced

9 June 1987

Last action

9 June 1987 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Pryor, David H. [D-AR], Sen. Boren, David L. [D-OK], Sen. Durenberger, Dave [R-MN], Sen. Daschle, Thomas A. [D-SD], Sen. Matsunaga, Spark M. [D-HI], Rep. Baucus, Max [D-MT-1], Sen. Mitchell, George J. [D-ME], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Chafee, John H. [R-RI], Sen. Rockefeller, John D., IV [D-WV], Sen. Danforth, John C. [R-MO], Sen. Heinz, John [R-PA], Sen. Levin, Carl [D-MI], Sen. Hollings, Ernest F. [D-SC], Sen. Conrad, Kent [D-ND], Sen. Exon, J. James [D-NE], Rep. Breaux, John B. [D-LA-7], Sen. Pell, Claiborne [D-RI], Sen. Leahy, Patrick J. [D-VT], Sen. Burdick, Quentin N. [D-ND], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Bumpers, Dale [D-AR], Sen. Melcher, John [D-MT], Sen. Sanford, Terry [D-NC], Rep. Cochran, Thad [R-MS-4], Sen. Roth Jr., William V. [R-DE], Chuck Grassley, Sen. Johnston, J. Bennett [D-LA], Sen. Dixon, Alan J. [D-IL], Sen. DeConcini, Dennis [D-AZ], Rep. Simon, Paul [D-IL-24], Sen. Shelby, Richard C. [D-AL], Sen. Heflin, Howell [D-AL], Sen. Ford, Wendell H. [D-KY], Sen. Gore, Albert, Jr. [D-TN], Sen. Sasser, Jim [D-TN], Sen. Reid, Harry [D-NV]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Rural Letter Carriers Automobile Expense Act - Provides that, for taxable years beginning after 1986, rural mail carriers are permitted to compute the amount of the income tax deduction for use of their automobiles in performance of mail services: (1) by using a standard mileage rate for all miles of such use equal to 150 percent of the basic standard rate; or (2) without applying the limitation on deductions generally applicable in cases when the business use of the automobile accounts for 50 percent, or less, of its use. Prohibits the use of 150 percent of the basic standard mileage rate in determining the allowable deduction if the taxpayer claims an investment tax credit or depreciation deduction for such automobile.

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

Timeline

  1. 9 June 1987

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 9 June 1987

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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