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United States · Bill · S

S. 245 (99th)

A bill to amend the Internal Revenue Code of 1954 to repeal the requirement that contemporaneous records be kept to substantiate certain deductions and credits.

openUnited States· United States Congress· EN

Introduced

22 January 1985

Last action

5 June 1985 · Floor

Status

Indefinitely postponed by Senate by Voice Vote.

Sponsors

Sen. Abdnor, James [R-SD], Sen. Melcher, John [D-MT], Sen. Wallop, Malcolm [R-WY], Sen. Symms, Steven D. [R-ID], Sen. Heinz, John [R-PA], Sen. East, John P. [R-NC], Sen. D'Amato, Alfonse [R-NY], Sen. Hawkins, Paula [R-FL], Sen. McClure, James A. [R-ID], Sen. Hollings, Ernest F. [D-SC], Sen. Gore, Albert, Jr. [D-TN], Sen. DeConcini, Dennis [D-AZ], Sen. Murkowski, Frank H. [R-AK], Sen. Zorinsky, Edward [D-NE], Sen. Gramm, Phil [R-TX], Sen. Boren, David L. [D-OK], Sen. Helms, Jesse [R-NC], Sen. Gorton, Slade [R-WA], Sen. Hatch, Orrin G. [R-UT], Sen. Quayle, Dan [R-IN], Sen. Thurmond, Strom [R-SC], Sen. Johnston, J. Bennett [D-LA], Sen. Nickles, Don [R-OK], Sen. Cochran, Thad [R-MS], Sen. Warner, John [R-VA]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to repeal the requirement that contemporaneous records be kept to substantiate deductions for certain travel expenses, including automobile expenses, business entertainment expenses, and expenses for gifts.

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

Timeline

  1. 22 January 1985

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 22 January 1985

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 25 January 1985

    Committee

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

    Source: Committee

  4. 2 April 1985

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 51.

    Source: Calendars

  5. 2 April 1985

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

  6. 2 April 1985

    Reported

    Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute and an amendment to the title. With written report No. 99-23.

    Source: Committee

  7. 5 June 1985

    Floor

    Indefinitely postponed by Senate by Voice Vote.

    Source: Floor

Votes

No vote records are attached yet.

Versions

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

Documents

2 official files

Leesvertaling

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  • Reported to Senate with amendment(s)

    summary · EN · 2 April 1985

    Open at official source

  • Introduced in Senate

    summary · EN · 22 January 1985

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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