A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

referredUnited States· United States Congress· EN

Introduced

20 January 1977

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.

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Documents

1 official file

Introduced in Senate
summary · EN · 20 January 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/390
Open data entity: https://api.congress.gov/v3/bill/95/s/390