HR 5450
110th Congress
House
Taxation
Business records
Commerce
Depreciation and amortization
Income tax
Science, Technology, Communications
Tax deductions
Telephone
Wireless communication
Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008
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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Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
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/
"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/.
H.R. 5450, 110th Cong. (2026), https://openamerica.io/bill/110-HR-5450/.
[H.R. 5450: Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008](https://openamerica.io/bill/110-HR-5450/)