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

—

Status

Indefinitely postponed by Senate by Voice Vote.

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.

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Timeline

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Votes

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Versions

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Documents

2 official files

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

Related records

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/senate-bill/245
Open data entity: https://api.congress.gov/v3/bill/99/s/245