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
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
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
4 March 1986
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
4 March 1986
Introduced
Introduced in Senate
Source: IntroReferral
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
Introduced in Senate
summary · EN · 4 March 1986
Sponsors
- Rep. Abdnor, James [R-SD-2] · R · Sponsor
- Sen. Mattingly, Mack [R-GA] · R · Sponsor
- Sen. Nickles, Don [R-OK] · R · Sponsor
- Rep. Symms, Steven D. [R-ID-1] · R · Sponsor
- Rep. Cochran, Thad [R-MS-4] · R · Sponsor
- Sen. Zorinsky, Edward [D-NE] · D · Sponsor
- Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
- Sen. Thurmond, Strom [R-SC] · R · Sponsor
- Rep. Andrews, Mark [R-ND-At Large] · R · Sponsor
- Sen. Kassebaum, Nancy Landon [R-KS] · R · Sponsor
- Sen. Melcher, John [D-MT] · D · Sponsor
- Sen. East, John P. [R-NC] · R · Sponsor
- Sen. Murkowski, Frank H. [R-AK] · R · Sponsor
- Sen. Garn, E. J. (Jake) [R-UT] · R · Cosponsor
- Sen. Exon, J. James [D-NE] · D · Cosponsor
- Sen. Stevens, Ted [R-AK] · R · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/99th-congress/senate-bill/2136
- Open data entity: https://api.congress.gov/v3/bill/99/s/2136
- us · 99-s-2136 · source updated 3 January 2025