PoliticalRepoPoliticalRepo

United States · Bill · S

S. 855 (99th)

A bill for the relief of rural mail carriers.

openUnited States· United States Congress· EN

Introduced

3 April 1985

Last action

9 April 1985 · Committee

Status

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

Sponsors

Sen. Pryor, David H. [D-AR], Rep. Grassley, Chuck [R-IA-3], Sen. Durenberger, Dave [R-MN], Sen. Boren, David L. [D-OK], Rep. Cochran, Thad [R-MS-4], Sen. Exon, J. James [D-NE], Rep. Simon, Paul [D-IL-24], Rep. Andrews, Mark [R-ND-At Large], Sen. Hollings, Ernest F. [D-SC], Rep. Abdnor, James [R-SD-2], Sen. Zorinsky, Edward [D-NE], Sen. DeConcini, Dennis [D-AZ], Sen. Boschwitz, Rudy [R-MN], Sen. Gore, Albert, Jr. [D-TN], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Sasser, Jim [D-TN], Sen. Hawkins, Paula [R-FL], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Bumpers, Dale [D-AR], Sen. Bingaman, Jeff [D-NM], Sen. Ford, Wendell H. [D-KY], Sen. Mitchell, George J. [D-ME]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Provides, for taxable years prior to 1985, that rural letter carriers are permitted to compute the amount of the deduction for the use of their automobile in performing services involving the collection and delivery of mail on a rural route by: (1) using the amount received as equipment maintenance allowances from the United States Postal Service; or (2) using the form entitled "Worksheet for Use of Rural Carrier in Reporting Equipment Allowance and Claiming Transportation Expense Deduction." Provides, for taxable years beginning after 1984, that rural letter carriers are permitted to compute the amount of their deduction for use of their automobile in performing such services: (1) by using a standard mileage rate for all such miles of such use equal to 150 percent of the basic standard rate; or (2) by calculating the equipment allowance deduction equal to the operating expenses. Removes the 50 percent of business use limitation contained in the Internal Revenue Code for rural letter carriers who claim the investment tax credit and the depreciation deduction for their automobiles.

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

Timeline

  1. 3 April 1985

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 3 April 1985

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 9 April 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

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.