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United States · Bill · S

S. 2136 (99th)

A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform Act of 1984.

Original

openUnited States· United States Congress· EN

Introduced

4 March 1986

Last action

6 March 1986 · Committee

Status

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

Sponsors

Rep. Abdnor, James [R-SD-2], Sen. Mattingly, Mack [R-GA], Sen. Nickles, Don [R-OK], Rep. Symms, Steven D. [R-ID-1], Rep. Cochran, Thad [R-MS-4], Sen. Zorinsky, Edward [D-NE], Sen. Hatch, Orrin G. [R-UT], Sen. Thurmond, Strom [R-SC], Rep. Andrews, Mark [R-ND-At Large], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Melcher, John [D-MT], Sen. East, John P. [R-NC], Sen. Murkowski, Frank H. [R-AK], Sen. Garn, E. J. (Jake) [R-UT], Sen. Exon, J. James [D-NE], Sen. Stevens, Ted [R-AK]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Summary

Provides that any requirement to substantiate a deduction under the Internal Revenue Code with respect to the business use of a vehicle must be based on regulations in effect before the Tax Reform Act of 1984.

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

Timeline

  1. 4 March 1986

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 4 March 1986

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 6 March 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

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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