H. R. 690
IN THE HOUSE OF REPRESENTATIVES
January 26, 2009
Mr. Sam Johnson of Texas (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
To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F.
This Act may be cited as the
Modernize Our Bookkeeping In the Law
for Employee’s Cell Phone Act of 2009.
Removal of cellular telephones (or similar telecommunications equipment) from listed property
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).
The amendment made by subsection (a) shall apply to taxable years beginning after January 1, 2009.