H. R. 3802
IN THE HOUSE OF REPRESENTATIVES
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.
This Act may be cited as the
Statement of Constitutional Authority
Congress enacts this Act pursuant to its authority under clause 1 of section 8 of article I of the Constitution.
Removal of cell phones from the limitation on depreciation when used for personal purposes
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).
The amendments made by subsection (a) shall apply to property placed in service after December 31, 2008.
Wireless devices provided by employer
Subsection (e) of section 132 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
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.
The amendment made by subsection (a) shall apply to property provided after December 31, 2008.