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HR 4299 99th Congress House

A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform…

Official title: A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regula… Show full official titleShow less

Official title: A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform Act of 1984.

Introduced: August 14, 1986 See on congress.gov
Taxation Business and commerceBusiness recordsGovernment paperworkGovernment records, documents, and information
More subjectsShow fewer subjects
Income taxMotor Vehicles and DrivingMotor vehiclesTax administrationTax deductionsTransportation and TravelTravel costs
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Mar 4, 1986
Referred to House Committee on Ways and Means.
Mar 4, 1986
Introduced in House
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 Latest action March 4, 1986

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Provides that any requirement to substantiate a deduction under the Internal Revenue Code with respect to the business use of a vehicle must be based on regulations in effect before the Tax Reform Act of 1984.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
R
Rogers, Harold
Kentucky · Aug 14, 1986
COMBEST, LARRY
· Apr 22, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4299: A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform Act of 1984.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-4299/
MLA
"H.R. 4299: A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform Act of 1984.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-4299/.
Bluebook (legal)
H.R. 4299, 99th Cong. (2026), https://openamerica.io/bill/99-HR-4299/.
Markdown link
[H.R. 4299: A bill to provide that any requirement to substantiate a deduction under the Internal Revenue Code of 1954 for business use of a vehicle be based on the regulations in effect before the Tax Reform Act of 1984.](https://openamerica.io/bill/99-HR-4299/)
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