A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform Act of 1984.

[AI summary unavailable — showing source text] Provides that any requirement to substantiate a deduction under the Internal Revenue Code with respect to the business use of a vehicle must be based on regulations in effect before enactment of the Tax Reform Act of 1984.…