HR 1325 · 99th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to repeal the contemporaneous recordkeeping requirements enacted by the Tax Reform Act of 1984.

Introduced 1985-02-27· Sponsored by Rep. Torres, Esteban Edward [D-CA-34]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: See H.R.1869.(1985-05-16)

Plain Language Summary

[AI summary unavailable — showing source text] Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.…

Summarized by Claude AI · Non-partisan · For informational purposes only