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Text of the Modernize Our Bookkeeping In the Law for Employee’s Cell Phone Act of 2009

This bill was introduced on January 26, 2009, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jan 26, 2009 (Introduced).

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Source: GPO

I

111th CONGRESS

1st Session

H. R. 690

IN THE HOUSE OF REPRESENTATIVES

January 26, 2009

(for himself, Mr. Pomeroy, Mr. Herger, Mr. Cantor, Ms. Schwartz, Mrs. Bono Mack, and Ms. Zoe Lofgren of California) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F.

1.

Short title

This Act may be cited as the Modernize Our Bookkeeping In the Law for Employee’s Cell Phone Act of 2009.

2.

Removal of cellular telephones (or similar telecommunications equipment) from listed property

(a)

In general

Subparagraph (A) of section 280F(d)(4) of the Internal Revenue Code (defining listed property) 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 amendment made by subsection (a) shall apply to taxable years beginning after January 1, 2009.