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United States · Resolution · SRES

S.Res. 42 (99th)

A resolution expressing the sense of the Senate that the Secretary of the Treasury delay implementation of the requirement that taxpayers keep contemporaneous records of their use of certain property.

openUnited States· United States Congress· EN

Introduced

22 January 1985

Last action

Status

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

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Expresses the sense of the Senate that the Secretary of the Treasury should delay implementation of the requirement added by the Tax Reform Act of 1984 that taxpayers keep logs and other contemporaneous records regarding business travel expenses, including automobile expenses, business entertainment expenses, gift expenses, and the use of certain property until the Congress has the opportunity to review such requirement.

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Documents

1 official file

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Sources

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