I
111th CONGRESS
1st Session
H. R. 690
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.
Short title
This Act may be cited as the
Modernize Our Bookkeeping In the Law
for Employee’s Cell Phone Act of 2009
.
Removal of cellular telephones (or similar telecommunications equipment) from listed property
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).
Effective date
The amendment made by subsection (a) shall apply to taxable years beginning after January 1, 2009.