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United States · Bill · S

S. 2090 (99th)

A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to the tax treatment of the personal use of vehicles, and for other purposes.

openUnited States· United States Congress· EN

Introduced

24 February 1986

Last action

27 February 1986 · Committee

Status

Committee on Finance requested executive comment from OMB, Department of the Treasury.

Sponsors

Sen. Pryor, David H. [D-AR], Sen. Wallop, Malcolm [R-WY], Sen. Grassley, Chuck [R-IA], Sen. Boren, David L. [D-OK], Sen. Nickles, Don [R-OK], Sen. Roth Jr., William V. [R-DE], Sen. Bumpers, Dale [D-AR], Sen. Zorinsky, Edward [D-NE], Sen. Trible, Paul S., Jr. [R-VA], Sen. Melcher, John [D-MT], Sen. Hollings, Ernest F. [D-SC], Sen. Nunn, Sam [D-GA], Sen. Pressler, Larry [R-SD], Sen. Armstrong, William L. [R-CO], Sen. Chiles, Lawton [D-FL], Sen. Gorton, Slade [R-WA], Sen. Heinz, John [R-PA], Sen. Stevens, Ted [R-AK], Sen. Durenberger, Dave [R-MN], Sen. Heflin, Howell [D-AL], Sen. Simon, Paul [D-IL], Sen. D'Amato, Alfonse [R-NY]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Provides that the Internal Revenue Service, during the moratorium period beginning January 1, 1986, and ending June 30, 1987, may not enforce its regulations relating to the substantiation requirements with respect to deductions for the business use of vehicles. Directs that the determination of any amount includible in gross income with respect to the personal use of an employer-provided vehicle during the moratorium period shall be made without regard to temporary regulations issued by the Secretary of the Treasury. Prohibits the Secretary, during the moratorium period, from issuing any regulations relating to the substantiation requirements with respect to deductions for the business use of vehicles or with respect to amounts included in income for the personal use of employer-provided vehicles.

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

Timeline

  1. 24 February 1986

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 24 February 1986

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 27 February 1986

    Committee

    Committee on Finance requested executive comment from OMB, Department of the Treasury.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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