Summary: S.2136 — 99th Congress (1985-1986)All Information (Except Text)

There is one summary for S.2136. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/04/1986)

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.