Skip to main content
S 860 107th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain expenses of rural letter carriers.

Introduced: July 16, 2001 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation Government Operations and PoliticsHousing and Community DevelopmentIncome taxMotor vehicles
More subjectsShow fewer subjects
Personal income taxPostal employeesPostal serviceTax deductionsTransportation and Public Works
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 10, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4828)
May 10, 2001
Sponsor introductory remarks on measure. (CR S4827-4828)
May 10, 2001
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 10, 2001

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4828)

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit rural mail carriers to treat qualified vehicle expenses in excess of reimbursements as miscellaneous itemized deductions.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 860: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain expenses of rural letter carriers.. 107th Congress. Open America. https://openamerica.io/bill/107-S-860/
MLA
"S. 860: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain expenses of rural letter carriers.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-860/.
Bluebook (legal)
S. 860, 107th Cong. (2026), https://openamerica.io/bill/107-S-860/.
Markdown link
[S. 860: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain expenses of rural letter carriers.](https://openamerica.io/bill/107-S-860/)
Report a problem