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HR 5450 110th Congress House

Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008

Official title: To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F.

Introduced: March 14, 2008 See on congress.gov
Taxation Business recordsCommerceDepreciation and amortizationIncome tax
More subjectsShow fewer subjects
Science, Technology, CommunicationsTax deductionsTelephoneWireless communication
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 14, 2008
Referred to the House Committee on Ways and Means.
Feb 14, 2008
Introduced in House
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 Latest action February 14, 2008

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008 - Amends the Internal Revenue Code to remove certain limitations on the tax deduction for employee use of cellular telephones.

 Related & companion bills 1
  • S 2668 Identical bill Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 2
D
Lofgren, Zoe
California · Jul 29, 2008
 R
Wittman, Robert J.
Virginia · May 14, 2008
 D
Schiff, Adam B.
California · Mar 14, 2008
 R
Blackburn, Marsha
Tennessee · Feb 25, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5450: Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-HR-5450/
MLA
"H.R. 5450: Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-5450/.
Bluebook (legal)
H.R. 5450, 110th Cong. (2026), https://openamerica.io/bill/110-HR-5450/.
Markdown link
[H.R. 5450: Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008](https://openamerica.io/bill/110-HR-5450/)
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