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S. 260 (99th)

A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.

openUnited States· United States Congress· EN

Introduced

22 January 1985

Last action

25 January 1985 · Committee

Status

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

Sponsors

Sen. Heinz, John [R-PA], Sen. Pryor, David H. [D-AR], Sen. Symms, Steven D. [R-ID], Sen. Boren, David L. [D-OK], Sen. Nickles, Don [R-OK], Sen. Long, Russell B. [D-LA], Sen. Wallop, Malcolm [R-WY], Sen. Grassley, Chuck [R-IA], Sen. Durenberger, Dave [R-MN], Sen. Bentsen, Lloyd M. [D-TX], Sen. Nunn, Sam [D-GA], Sen. Roth Jr., William V. [R-DE], Sen. Quayle, Dan [R-IN], Sen. Thurmond, Strom [R-SC], Sen. Johnston, J. Bennett [D-LA], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Ford, Wendell H. [D-KY], Sen. Hawkins, Paula [R-FL], Sen. Zorinsky, Edward [D-NE], Sen. Mitchell, George J. [D-ME], Sen. Abdnor, James [R-SD], Sen. East, John P. [R-NC], Sen. Mattingly, Mack [R-GA], Sen. Baucus, Max [D-MT], Sen. Bumpers, Dale [D-AR], Sen. Cochran, Thad [R-MS], Sen. Melcher, John [D-MT], Sen. D'Amato, Alfonse [R-NY], Sen. Gorton, Slade [R-WA], Sen. McClure, James A. [R-ID], Sen. Sasser, Jim [D-TN], Sen. Garn, E. J. (Jake) [R-UT], Sen. Exon, J. James [D-NE], Sen. Specter, Arlen [R-PA], Sen. Levin, Carl [D-MI], Sen. Bingaman, Jeff [D-NM], Sen. Hecht, Chic [R-NV], Sen. Burdick, Quentin N. [D-ND], Sen. Kasten, Robert W., Jr. [R-WI], Sen. DeConcini, Dennis [D-AZ], Sen. Laxalt, Paul D. [R-NV], Sen. Trible, Paul S., Jr. [R-VA], Sen. Chiles, Lawton [D-FL], Sen. Hollings, Ernest F. [D-SC], Sen. Gore, Albert, Jr. [D-TN], Sen. Cohen, William S. [R-ME], Sen. Weicker, Lowell P., Jr. [R-CT], Sen. Humphrey, Gordon J. [R-NH]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to provide that the substantiation requirements for the deductibility of business expenses for passenger automobiles or other means of transportation shall be met by providing adequate records or sufficient corroborating evidence rather than contemporaneous records.

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

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

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Related records

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Sources

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