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S 260 99th Congress Senate

A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of pas… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.

Introduced: January 22, 1985 See on congress.gov
Taxation AutomobilesBusiness 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 25, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Jan 22, 1985
Read twice and referred to the Committee on Finance.
Jan 22, 1985
Introduced in Senate
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 Latest action January 25, 1985

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

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that the substantiation requirements for the deductibility of business expenses for passenger automobiles or other means of transportation shall be met by providing adequate records or sufficient corroborating evidence rather than contemporaneous records.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
McConnell, Mitch
Kentucky · Feb 22, 1985
 R
Grassley, Chuck
Iowa · Jan 22, 1985
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APA
U.S. Congress. (2026). S. 260: A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.. 99th Congress. Open America. https://openamerica.io/bill/99-S-260/
MLA
"S. 260: A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-260/.
Bluebook (legal)
S. 260, 99th Cong. (2026), https://openamerica.io/bill/99-S-260/.
Markdown link
[S. 260: A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.](https://openamerica.io/bill/99-S-260/)
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