A bill to repeal the substantiation requirements contained in the Tax Reform Act of 1984 for deductions attributable to business use of passenger automobiles and certain other types of personal property.

[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.…