H.R.5450 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008110th Congress (2007-2008)
|Sponsor:||Rep. Johnson, Sam [R-TX-3] (Introduced 02/14/2008)|
|Committees:||House - Ways and Means|
|Latest Action:||02/14/2008 Referred to the House Committee on Ways and Means.|
|Notes:||H.R. 5450 provisions were inserted as Section 3 in H.R. 5719, as passed the House on 4/15/2008. See H.R. 5719 for further action.|
This bill has the status Introduced
Here are the steps for Status of Legislation:
Subject — Policy Area:
- View subjects
Text: H.R.5450 — 110th Congress (2007-2008)All Bill Information (Except Text)
There is one version of the bill.
Introduced in House (02/14/2008)
Formatting necessary for an accurate reading of this legislative text may be shown by tags (e.g., <DELETED> or <BOLD>) or may be missing from this TXT display. For complete and accurate display of this text, see the PDF or HTML/XML.
[Congressional Bills 110th Congress] [From the U.S. Government Printing Office] [H.R. 5450 Introduced in House (IH)] 110th CONGRESS 2d Session H. R. 5450 To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 14, 2008 Mr. Sam Johnson of Texas (for himself, Mr. Pomeroy, Mr. Herger, Mr. Camp of Michigan, Mr. Brady of Texas, Mr. Tiberi, and Mr. Cantor) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2008''. SEC. 2. REMOVAL OF CELLULAR TELEPHONES (OR SIMILAR TELECOMMUNICATIONS EQUIPMENT) FROM LISTED PROPERTY. (a) In General.--Subparagraph (A) of section 280F(d)(4) of the Internal Revenue Code (defining listed property) is amended by inserting ``and'' at the end of clause (iv), by striking clause (v), and by redesignating clause (vi) as clause (v). (b) Effective Date.--The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2007. <all>