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HR 531 99th Congress House Taxation Automobiles Business records Gifts Government paperwork Government records, documents, and information Income tax Motor Vehicles and Driving Tax administration Tax deductions Transportation and Travel Travel costs

A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.

Introduced: January 21, 1985 See on congress.gov
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 16, 1985
See H.R.1869.
Mar 5, 1985
Committee Hearings Held.
Jan 21, 1985
Referred to House Committee on Ways and Means.
Jan 21, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now May 16, 1985

See H.R.1869.

 Related & companion bills 2
  • HR 1869 Related bill A bill to repeal the contemporaneous recordkeeping requirements added by the Tax Reform Act of 1984, and for other purp…
  • HR 1269 Identical bill A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.
 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Smith, Christopher H.
New Jersey · Feb 19, 1985
 D
Wyden, Ron
Oregon · Feb 7, 1985
 R
Rogers, Harold
Kentucky · Jan 24, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 531: A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-531/
MLA
"H.R. 531: A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-531/.
Bluebook (legal)
H.R. 531, 99th Cong. (2026), https://openamerica.io/bill/99-HR-531/.
Markdown link
[H.R. 531: A bill to repeal certain recently enacted substantiation and compliance provisions of the Internal Revenue Code of 1954.](https://openamerica.io/bill/99-HR-531/)
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