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HR 690 IH
111th CONGRESS
1st Session
H. R. 690
To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F.
IN THE HOUSE OF REPRESENTATIVES
January 26, 2009
Mr. SAM JOHNSON of Texas (for himself, Mr. POMEROY, Mr. HERGER, Mr. CANTOR, Ms. SCHWARTZ, Mrs. BONO MACK, and Ms. ZOE LOFGREN of California) 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 2009’.
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 January 1, 2009.
U.S. Congress - Text of H.R.690 as Introduced in House Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009
