H.R. 3802 (111th): Wireless Freedom Act

HR 3802 IH

To amend the Internal Revenue Code of 1986 to remove cell phones from the limitation on depreciation when used for personal purposes, and for other purposes.

October 13, 2009

Mr. SHADEGG introduced the following bill; which was referred to the Committee on Ways and Means

To amend the Internal Revenue Code of 1986 to remove cell phones from the limitation on depreciation when used for personal purposes, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Wireless Freedom Act’.

SEC. 2. STATEMENT OF CONSTITUTIONAL AUTHORITY.

Congress enacts this Act pursuant to its authority under clause 1 of section 8 of article I of the Constitution.

SEC. 3. REMOVAL OF CELL PHONES FROM THE LIMITATION ON DEPRECIATION WHEN USED FOR PERSONAL PURPOSES.

(a) In General- Subparagraph (A) of section 280F(d)(4) of the Internal Revenue Code of 1986 is amended by inserting ‘and’ at the end of clause (iv), by striking clause (v), and by redesignating clause (vi) as clause (v).

(b) Effective Date- The amendments made by subsection (a) shall apply to property placed in service after December 31, 2008.

SEC. 4. WIRELESS DEVICES PROVIDED BY EMPLOYER.

(a) In General- Subsection (e) of section 132 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

‘(3) TREATMENT OF WIRELESS DEVICES- The provision of any wireless device by an employer to enable an employee to access and use electronic mail, the Internet, or a commercial mobile service (as such term is defined in section 332(d) of the Communications Act of 1934 (47 U.S.C. 332(d))) shall be treated as a de minimis fringe.’.

(b) Effective Date- The amendment made by subsection (a) shall apply to property provided after December 31, 2008.

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