H.R. 4357 (99th): A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to substantiation requirements for the deductions attributable to the business use of vehicles.

Introduced:
Mar 10, 1986 (99th Congress, 1985–1986)
Sponsor:
Rep. Charles “Buddy” Roemer III [D-LA4]
Status:
Died (Referred to Committee)
See Instead:

H.R. 4480 (same title)
Referred to Committee — Mar 21, 1986

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


3/10/1986--Introduced.
Provides that the Internal Revenue Service may not, before July 1, 1987, enforce its regulations relating to substantiation requirements for the deductions attributable to the business use of vehicles. Requires the Internal Revenue Service to follow the regulations in effect prior to the enactment of the Tax Reform Act of 1984. Prohibits the issuance of any regulations with respect to the substantiation requirements before July 1, 1987.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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