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S 2090 99th Congress Senate Taxation Business and commerce Business records Fringe benefits Government paperwork Government records, documents, and information Income tax Labor and Employment Motor Vehicles and Driving Motor vehicles Tax administration Tax deductions Tax exclusion Transportation and Travel Travel costs Wages

A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to the tax treatment of the personal use of vehicles, and for other purposes.

Introduced: February 24, 1986 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 27, 1986
Committee on Finance requested executive comment from OMB, Department of the Treasury.
Feb 24, 1986
Read twice and referred to the Committee on Finance.
Feb 24, 1986
Introduced in Senate
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 Plain-English summary Congressional Research Service

Provides that the Internal Revenue Service, during the moratorium period beginning January 1, 1986, and ending June 30, 1987, may not enforce its regulations relating to the substantiation requirements with respect to deductions for the business use of vehicles. Directs that the determination of any amount includible in gross income with respect to the personal use of an employer-provided vehicle during the moratorium period shall be made without regard to temporary regulations issued by the Secretary of the Treasury.

Prohibits the Secretary, during the moratorium period, from issuing any regulations relating to the substantiation requirements with respect to deductions for the business use of vehicles or with respect to amounts included in income for the personal use of employer-provided vehicles.

What's happening now February 27, 1986

Committee on Finance requested executive comment from OMB, Department of the Treasury.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 24, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2090: A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to the tax treatment of the personal use of vehicles, and for other purposes.. 99th Congress. Open America. https://openamerica.io/bill/99-S-2090/
MLA
"S. 2090: A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to the tax treatment of the personal use of vehicles, and for other purposes.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-2090/.
Bluebook (legal)
S. 2090, 99th Cong. (2026), https://openamerica.io/bill/99-S-2090/.
Markdown link
[S. 2090: A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to the tax treatment of the personal use of vehicles, and for other purposes.](https://openamerica.io/bill/99-S-2090/)
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