I
111th CONGRESS
1st Session
H. R. 3802
IN THE HOUSE OF REPRESENTATIVES
October 13, 2009
Mr. Shadegg 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 the limitation on depreciation when used for personal purposes, and for other purposes.
Short title
This Act may be cited as the
Wireless Freedom
Act
.
Statement of Constitutional Authority
Congress enacts this Act pursuant to its authority under clause 1 of section 8 of article I of the Constitution.
Removal of cell phones from the limitation on depreciation when used for personal purposes
In general
Subparagraph (A) of
section 280F(d)(4) of the Internal Revenue Code of 1986 is amended by inserting
and
at the end of clause (iv), by striking clause (v), and by
redesignating clause (vi) as clause (v).
Effective date
The amendments made by subsection (a) shall apply to property placed in service after December 31, 2008.
Wireless devices provided by employer
In general
Subsection (e) of section 132 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
Treatment of wireless devices
The provision of any wireless device by an employer to enable an employee to access and use electronic mail, the Internet, or a commercial mobile service (as such term is defined in section 332(d) of the Communications Act of 1934 (47 U.S.C. 332(d))) shall be treated as a de minimis fringe.
.
Effective date
The amendment made by subsection (a) shall apply to property provided after December 31, 2008.