Congress · Laws

A bill to repeal the contemporaneous recordkeeping requirements added by the Tax Reform Act of 1984, and for other purposes.

Public Law 99-44 · H.R. 1869 · 99th Congress · began in the House

Signed by Ronald Reagan (R) on May 24, 1985 · Taxation

Sponsor: Rep. Daniel Rostenkowski (D-IL-8)

Cosponsors (20): Rep. John Duncan, Rep. Beryl Anthony,

Passage votesYeaNay

HouseRecorded vote: 426 yea, 1 nay426–1
SenateVoice vote

Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

Report a correction

Summary

The Congressional Research Service’s plain-language summary of what the law does.

Amends the Internal Revenue Code to repeal the requirement that contemporaneous records be kept to substantiate tax deductions for certain business expenses, including automobile expenses, business entertainment expenses, and expenses for gifts. Requires taxpayers to supply adequate records or sufficient evidence corroborating the taxpayer's own statement to substantiate these deductions. Repeals the requirements imposed on tax return preparers with respect to informing taxpayers of certain recordkeeping requirements. Repeals the negligence penalty with respect to underpayment attributable to failure to meet the substantiation requirements. Repeals the regulations issued to carry out such provisions.

Provides that the substantiation requirements with respect to the deduction of certain transportation expenses shall not apply with regard to "qualified nonpersonal use vehicles" (defined as any vehicle which, by reason of its nature, is not likely to be used more than a de minimis amount for personal purposes).

Provides that an employer may elect not to deduct and withhold income taxes with respect to the noncash fringe benefit attributable to an employee's personal use of a highway motor vehicle provided by the employer. Requires an employer making such an election to notify the employee and to include the fair market value of the benefit on the Form W-2 furnished to the employee.

Reduces the amount of the limitation on the investment tax credit for an automobile from $1,000 to $675. Reduces the annual depreciation deductions that are allowed for an automobile to: (1) $3,200 depreciation in the first year (currently limited to $4,000); and (2) $4,800 depreciation for any subsequent year (currently limited to $6,000). Provides for a four-year deferral of the annual inflation adjustment of these limits.

Requires the Secretary of the Treasury to prescribe regulations by October 1, 1985, to carry out this Act.

Who voted for it

Every House member of the 99th Congress on the ideology compass. Highlighted: the 426 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.

426 yea1 nay7 present or did not vote

Dimension 2

Economic left–right

More liberalMore conservative

Democrats who voted yea(244)

Rep. Bill ClayD-MO-1
Rep. Parren MitchellD-MD-7
Rep. Henry GonzálezD-TX-20
Rep. Mervyn DymallyD-CA-31
Rep. John ConyersD-MI-1
Rep. Gus SavageD-IL-2
Rep. Charles HayesD-IL-1
Rep. Mickey LelandD-TX-18
Rep. Ronald DellumsD-CA-8
Rep. Don EdwardsD-CA-10
Rep. Ed TownsD-NY-11
Rep. Major OwensD-NY-12
Rep. George CrockettD-MI-13
Rep. Theodore WeissD-NY-17
Rep. Robert GarciaD-NY-18
Rep. Charlie RangelD-NY-16
Rep. Carl PerkinsD-KY-7
Rep. Sala BurtonD-CA-5
Rep. Pete StarkD-CA-9
Rep. William LehmanD-FL-17
Rep. Cardiss CollinsD-IL-7
Rep. Peter RodinoD-NJ-10
Rep. Alan WheatD-MO-5
Rep. Harold FordD-TN-9
Rep. Steny HoyerD-MD-5
Rep. William CoyneD-PA-14
Rep. Nick RahallD-WV-4
Rep. Barbara BoxerD-CA-6
Rep. James OberstarD-MN-8
Rep. Mary OakarD-OH-20
Rep. George BrownD-CA-36
Rep. Julian DixonD-CA-28
Rep. Martin SaboD-MN-5
Rep. Gary AckermanD-NY-7
Rep. Sidney YatesD-IL-9
Rep. Ed MarkeyD-MA-7
Rep. Norman MinetaD-CA-13
Rep. William GrayD-PA-2
Rep. Gerry StuddsD-MA-10
Rep. Daniel AkakaD-HI-2
Rep. Michael LowryD-WA-7
Rep. Robert KastenmeierD-WI-2
Rep. Dale KildeeD-MI-7
Rep. William FordD-MI-15
Rep. Esteban TorresD-CA-34
Rep. Lane EvansD-IL-17
Rep. Henry WaxmanD-CA-24
Rep. Victor FazioD-CA-4
Rep. Bill AlexanderD-AR-1
Rep. John WilliamsD-MT-1
Rep. Robert MatsuiD-CA-3
Rep. James ScheuerD-NY-8
Rep. George MillerD-CA-7
Rep. John SeiberlingD-OH-14
Rep. John DingellD-MI-16
Rep. Thomas FogliettaD-PA-1
Rep. Howard BermanD-CA-26
Rep. Meldon LevineD-CA-27
Rep. Bruce MorrisonD-CT-3
Rep. James WrightD-TX-12
Rep. Allan SwiftD-WA-2
Rep. James HowardD-NJ-3
Rep. Matthew MartínezD-CA-30
Rep. Michael BarnesD-MD-8
Rep. Jim MoodyD-WI-5
Rep. Morris UdallD-AZ-2
Rep. Anthony CoelhoD-CA-15
Rep. Lindy BoggsD-LA-2
Rep. Claude PepperD-FL-18
Rep. Anthony BeilensonD-CA-23
Rep. Bruce VentoD-MN-4
Rep. Thomas FoleyD-WA-5
Rep. Thomas MantonD-NY-9
Rep. Dave ObeyD-WI-7
Rep. Albert BustamanteD-TX-23
Rep. Stephen SolarzD-NY-13
Rep. Matthew McHughD-NY-28
Rep. Sander LevinD-MI-17
Rep. Bernard DwyerD-NJ-6
Rep. Richard LehmanD-CA-18
Rep. Chester AtkinsD-MA-5
Rep. Jack BrooksD-TX-9
Rep. Brian DonnellyD-MA-11
Rep. John MoakleyD-MA-9
Rep. Robert BorskiD-PA-3
Rep. Thomas DowneyD-NY-2
Rep. Dick GephardtD-MO-3
Rep. Sam GejdensonD-CT-2
Rep. Robert RoeD-NJ-8
Rep. Edward BolandD-MA-2
Rep. Dante FascellD-FL-19
Rep. Nicholas MavroulesD-MA-6
Rep. Charles PriceD-IL-21
Rep. Barbara MikulskiD-MD-3
Rep. Joseph EarlyD-MA-3
Rep. Robert EdgarD-PA-7
Rep. Martin FrostD-TX-24
Rep. Daniel RostenkowskiD-IL-8
Rep. Jerome TraxlerD-MI-8
Rep. Solomon OrtizD-TX-27
Rep. Robert YoungD-MO-2
Rep. Chuck SchumerD-NY-10
Rep. Henry NowakD-NY-33
Rep. Howard WolpeD-MI-3
Rep. Fernand St. GermainD-RI-1
Rep. Kenneth GrayD-IL-22
Rep. Frank GuariniD-NJ-14
Rep. Kika de la GarzaD-TX-15
Rep. Catherine LongD-LA-8
Rep. Norm DicksD-WA-6
Rep. Peter ViscloskyD-IN-1
Rep. Stanley LundineD-NY-34
Rep. Tom LantosD-CA-11
Rep. James FlorioD-NJ-1
Rep. Don BonkerD-WA-3
Rep. Harley StaggersD-WV-2
Rep. Berkley BedellD-IA-6
Rep. Frank AnnunzioD-IL-11
Rep. Jerry KleczkaD-WI-4
Rep. John MurthaD-PA-12
Rep. Leon PanettaD-CA-16
Rep. Robert MrazekD-NY-3
Rep. William NatcherD-KY-2
Rep. Barbara KennellyD-CT-1
Rep. Bill HefnerD-NC-8
Rep. Charles RoseD-NC-7
Rep. Ronald ColemanD-TX-16
Rep. Donald PeaseD-OH-13
Rep. Leslie AspinD-WI-1
Rep. Peter KostmayerD-PA-8
Rep. William RichardsonD-NM-3
Rep. Alan MollohanD-WV-1
Rep. Rick BoucherD-VA-9
Rep. Edward FeighanD-OH-19
Rep. Douglas BoscoD-CA-1
Rep. Mario BiaggiD-NY-19
Rep. Douglas WalgrenD-PA-18
Rep. Robert TorricelliD-NJ-9
Rep. Joseph GaydosD-PA-20
Rep. Marcy KapturD-OH-9
Rep. Jamie WhittenD-MS-1
Rep. Robert WiseD-WV-3
Rep. John BryantD-TX-5
Rep. Joseph KolterD-PA-4
Rep. James TraficantD-OH-17
Rep. Dennis HertelD-MI-14
Rep. Beryl AnthonyD-AR-4
Rep. Michael SynarD-OK-2
Rep. Lawrence SmithD-FL-16
Rep. Neal SmithD-IA-4
Rep. Jim BatesD-CA-44
Rep. Charles WilsonD-TX-2
Rep. Glenn AndersonD-CA-32
Rep. Francis McCloskeyD-IN-8
Rep. Ed JonesD-TN-8
Rep. Martin RussoD-IL-3
Rep. Terry BruceD-IL-19
Rep. Charles WhitleyD-NC-3
Rep. Daniel MicaD-FL-14
Rep. Tom DaschleD-SD
Rep. William LipinskiD-IL-5
Rep. Charles DowdyD-MS-4
Rep. Harry ReidD-NV-1
Rep. Tony HallD-OH-3
Rep. Bart GordonD-TN-6
Rep. Dennis EckartD-OH-11
Rep. Richard DurbinD-IL-20
Rep. William BonerD-TN-5
Rep. John LaFalceD-NY-32
Rep. Charles HatcherD-GA-2
Rep. Ron WydenD-OR-3
Rep. Jim CooperD-TN-4
Rep. Byron DorganD-ND
Rep. Don FuquaD-FL-2
Rep. Tom BevillD-AL-4
Rep. Timothy WirthD-CO-2
Rep. Les AuCoinD-OR-1
Rep. John SprattD-SC-5
Rep. Paul KanjorskiD-PA-11
Rep. Thomas LukenD-OH-1
Rep. Wyche FowlerD-GA-5
Rep. Norman SisiskyD-VA-4
Rep. Gerald SikorskiD-MN-6
Rep. William ChappellD-FL-4
Rep. Gus YatronD-PA-6
Rep. Ronnie FlippoD-AL-5
Rep. Bob CarrD-MI-6
Rep. Charles BennettD-FL-3
Rep. Austin MurphyD-PA-22
Rep. Wes WatkinsD-OK-3
Rep. Lee HamiltonD-IN-9
Rep. Jake PickleD-TX-10
Rep. Stephen NealD-NC-5
Rep. Michael AndrewsD-TX-25
Rep. Butler DerrickD-SC-3
Rep. Cecil HeftelD-HI-1
Rep. Philip SharpD-IN-2
Rep. James RowlandD-GA-8
Rep. Patricia SchroederD-CO-1
Rep. Buddy MacKayD-FL-6
Rep. Ike SkeltonD-MO-4
Rep. Robert ThomasD-GA-1
Rep. Sam GibbonsD-FL-7
Rep. Harold VolkmerD-MO-9
Rep. Tim ValentineD-NC-2
Rep. Daniel GlickmanD-KS-4
Rep. David McCurdyD-OK-4
Rep. Thomas CarperD-DE
Rep. William HughesD-NJ-2
Rep. Robin TallonD-SC-6
Rep. Douglas ApplegateD-OH-18
Rep. Ed JenkinsD-GA-9
Rep. Romano MazzoliD-KY-3
Rep. Ben ErdreichD-AL-6
Rep. James OlinD-VA-6
Rep. James SlatteryD-KS-2
Rep. Richard StallingsD-ID-2
Rep. Andrew JacobsD-IN-10
Rep. Samuel StrattonD-NY-23
Rep. Buddy DardenD-GA-7
Rep. Bill NelsonD-FL-11
Rep. James JonesD-OK-1
Rep. Richard ShelbyD-AL-7
Rep. Beverly ByronD-MD-6
Rep. Timothy PennyD-MN-1
Rep. Tommy RobinsonD-AR-2
Rep. John BreauxD-LA-7
Rep. William NicholsD-AL-3
Rep. Royden DysonD-MD-1
Rep. Druie BarnardD-GA-10
Rep. Glenn EnglishD-OK-6
Rep. Thomas HuckabyD-LA-5
Rep. Billy TauzinD-LA-3
Rep. James LeathD-TX-11
Rep. Earl HuttoD-FL-1
Rep. Sonny MontgomeryD-MS-3
Rep. Marilyn LloydD-TN-3
Rep. Richard RayD-GA-3
Rep. Carroll HubbardD-KY-1
Rep. Sam HallD-TX-1
Rep. Dan DanielD-VA-5
Rep. Buddy RoemerD-LA-4
Rep. Ralph HallD-TX-4
Rep. Charlie StenholmD-TX-17

Republicans who voted yea(182)

Rep. Stewart McKinneyR-CT-4
Rep. Silvio ConteR-MA-1
Rep. Bill GreenR-NY-15
Rep. Frank HortonR-NY-29
Rep. Claudine SchneiderR-RI-2
Rep. Jim JeffordsR-VT
Rep. Chris SmithR-NJ-4
Rep. Benjamin GilmanR-NY-22
Rep. Matthew RinaldoR-NJ-7
Rep. Hamilton FishR-NY-21
Rep. Joseph McDadeR-PA-10
Rep. Nancy JohnsonR-CT-6
Rep. Olympia SnoweR-ME-2
Rep. Sherry BoehlertR-NY-25
Rep. Robert DavisR-MI-11
Rep. William ClingerR-PA-23
Rep. Jim LeachR-IA-1
Rep. Carl PursellR-MI-2
Rep. George O’BrienR-IL-4
Rep. Ralph RegulaR-OH-16
Rep. Marge RoukemaR-NJ-5
Rep. Robert CoughlinR-PA-13
Rep. George WortleyR-NY-27
Rep. Joseph DioGuardiR-NY-20
Rep. Thomas RidgeR-PA-21
Rep. John McKernanR-ME-1
Rep. Chalmers WylieR-OH-15
Rep. John MillerR-WA-1
Rep. Sidney MorrisonR-WA-4
Rep. John MyersR-IN-7
Rep. Willis GradisonR-OH-2
Rep. John DuncanR-TN-2
Rep. Don YoungR-AK
Rep. David MartinR-NY-26
Rep. James QuillenR-TN-1
Rep. John RowlandR-CT-5
Rep. Raymond McGrathR-NY-5
Rep. Paul HenryR-MI-5
Rep. Virginia SmithR-NE-3
Rep. Jan MeyersR-KS-3
Rep. Norman LentR-NY-4
Rep. Herbert BatemanR-VA-1
Rep. William MooreR-LA-6
Rep. Elwood HillisR-IN-5
Rep. Jim SaxtonR-NJ-13
Rep. Steven GundersonR-WI-3
Rep. Tom PetriR-WI-6
Rep. Richard SchulzeR-PA-5
Rep. William BroomfieldR-MI-18
Rep. Marion SnyderR-KY-4
Rep. Helen BentleyR-MD-2
Rep. Doug BereuterR-NE-1
Rep. Frank WolfR-VA-10
Rep. Rodney ChandlerR-WA-8
Rep. Guy MolinariR-NY-14
Rep. Charles PashayanR-CA-17
Rep. John PorterR-IL-10
Rep. Dean GalloR-NJ-11
Rep. Jack KempR-NY-31
Rep. William GoodlingR-PA-19
Rep. James BroyhillR-NC-10
Rep. John HammerschmidtR-AR-3
Rep. Donald RitterR-PA-15
Rep. Earl ColemanR-MO-6
Rep. James CourterR-NJ-12
Rep. Stanford ParrisR-VA-8
Rep. George WhitehurstR-VA-2
Rep. Larry HopkinsR-KY-6
Rep. Edward MadiganR-IL-15
Rep. Manuel LujánR-NM-1
Rep. Thomas TaukeR-IA-2
Rep. John McCainR-AZ-1
Rep. Marjorie HoltR-MD-4
Rep. Hal RogersR-KY-5
Rep. Alex McMillanR-NC-9
Rep. Thomas EvansR-IA-3
Rep. William FranklinR-MS-2
Rep. Bill SchuetteR-MI-10
Rep. William HendonR-NC-11
Rep. Arlan StangelandR-MN-7
Rep. John KasichR-OH-12
Rep. Gene TaylorR-MO-7
Rep. Bill EmersonR-MO-8
Rep. Guy Vander JagtR-MI-9
Rep. Carroll CampbellR-SC-4
Rep. W. Bill YoungR-FL-8
Rep. Bob McEwenR-OH-6
Rep. Floyd SpenceR-SC-2
Rep. Daniel CoatsR-IN-4
Rep. William LoweryR-CA-41
Rep. Joseph SkeenR-NM-2
Rep. Robert LivingstonR-LA-1
Rep. Mickey EdwardsR-OK-5
Rep. James LightfootR-IA-5
Rep. Tom BlileyR-VA-3
Rep. Robert WhittakerR-KS-5
Rep. Henry HydeR-IL-6
Rep. Thomas LewisR-FL-12
Rep. William CarneyR-NY-1
Rep. H. CallahanR-AL-1
Rep. William DickinsonR-AL-2
Rep. William FrenzelR-MN-3
Rep. Mac SweeneyR-TX-14
Rep. Jerry LewisR-CA-35
Rep. Toby RothR-WI-8
Rep. Robert SmithR-OR-2
Rep. Edwin ZschauR-CA-12
Rep. Robert MichelR-IL-18
Rep. Clarence MillerR-OH-10
Rep. Bill ThomasR-CA-20
Rep. Jim KolbeR-AZ-5
Rep. Donald SundquistR-TN-7
Rep. Harris FawellR-IL-13
Rep. Lynn MartinR-IL-16
Rep. Clay ShawR-FL-15
Rep. Bill McCollumR-FL-5
Rep. Daniel SlaughterR-VA-7
Rep. George GekasR-PA-17
Rep. Delbert LattaR-OH-5
Rep. Mike DeWineR-OH-7
Rep. Eldon RuddR-AZ-4
Rep. Thomas KindnessR-OH-8
Rep. Michael BilirakisR-FL-9
Rep. Fred EckertR-NY-30
Rep. Hal DaubR-NE-2
Rep. Ron PackardR-CA-43
Rep. Pat RobertsR-KS-1
Rep. John GrotbergR-IL-14
Rep. Howard CobleR-NC-6
Rep. Newton GingrichR-GA-6
Rep. Kenneth KramerR-CO-5
Rep. Robert LagomarsinoR-CA-19
Rep. Mark SiljanderR-MI-4
Rep. Thomas LoefflerR-TX-21
Rep. John WeberR-MN-2
Rep. Andy IrelandR-FL-10
Rep. John HilerR-IN-3
Rep. Bobbi FiedlerR-CA-21
Rep. Trent LottR-MS-5
Rep. Michael OxleyR-OH-4
Rep. Barbara VucanovichR-NV-2
Rep. Larry CombestR-TX-19
Rep. Bud ShusterR-PA-9
Rep. Eldon BoulterR-TX-13
Rep. Eugene ChappieR-CA-2
Rep. Duncan HunterR-CA-45
Rep. Michael StrangR-CO-3
Rep. Ronald MarleneeR-MT-2
Rep. Gerald SolomonR-NY-24
Rep. William CobeyR-NC-4
Rep. Judd GreggR-NH-2
Rep. Dan SchaeferR-CO-6
Rep. James SensenbrennerR-WI-9
Rep. Thomas HartnettR-SC-1
Rep. Howard NielsonR-UT-3
Rep. Robert DornanR-CA-38
Rep. Larry CraigR-ID-1
Rep. Bill ArcherR-TX-7
Rep. Patrick SwindallR-GA-4
Rep. Carlos MoorheadR-CA-22
Rep. Alfred McCandlessR-CA-37
Rep. Daniel LungrenR-CA-42
Rep. Robert BadhamR-CA-40
Rep. Jack FieldsR-TX-8
Rep. Joe BartonR-TX-6
Rep. Dan BurtonR-IN-6
Rep. Bob SmithR-NH-1
Rep. Norman ShumwayR-CA-14
Rep. Steve BartlettR-TX-3
Rep. James HansenR-UT-1
Rep. Hank BrownR-CO-4
Rep. Connie MackR-FL-13
Rep. Robert WalkerR-PA-16
Rep. David MonsonR-UT-2
Rep. Denny SmithR-OR-5
Rep. Richard CheneyR-WY
Rep. David DreierR-CA-33
Rep. Robert StumpR-AZ-3
Rep. Tom DeLayR-TX-22
Rep. William DannemeyerR-CA-39
Rep. Richard ArmeyR-TX-26
Rep. Phil CraneR-IL-12

Data notes

The House’s recorded vote on the final version of the law (roll call 93 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.

Report a correction

Committees

The committees the bill was sent to, and what each did with it.

Ways and Means Committee · House · referred to, reported by

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

Report a correction

Timeline

From introduction to signing, newest first: the committees, the floor and the president. 21 actions.

May 24, 1985Became lawBecame law · Became Public Law No: 99-44.
Became lawBecame law · Signed by President.
May 20, 1985PresidentPresident · Presented to President.
May 16, 1985Resolving differencesResolving differences · Senate agreed to conference report by Voice Vote.
Resolving differencesResolving differences · Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.
Resolving differencesResolving differences · Conference report considered in Senate.
May 15, 1985Resolving differencesResolving differences · Conference report considered in Senate.
May 8, 1985Resolving differencesResolving differences · House Agreed to Conference Report by Yea-Nay Vote: 426 - 1 (Record Vote No: 101).House roll call 101
Resolving differencesResolving differences · Conference report agreed to in House: House Agreed to Conference Report by Yea-Nay Vote: 426 - 1 (Record Vote No: 101).House roll call 101
May 7, 1985Resolving differencesResolving differences · Conference Report 99-67 Filed in House.
Resolving differencesResolving differences · Conference report filed: Conference Report 99-67 Filed in House.
May 1, 1985Resolving differencesResolving differences · Conferees agreed to file conference report.
Resolving differencesResolving differences · Conference committee actions: Conferees agreed to file conference report.
Apr 24, 1985Resolving differencesResolving differences · House Agreed to Request for Conference and Speaker Appointed Conferees: Rostenkowski, Gibbons, Pickle, Rangel, Stark, Duncan, Archer, Vander Jagt.
Resolving differencesResolving differences · House Disagreed to Senate Amendments by Unanimous Consent.
Apr 3, 1985Resolving differencesResolving differences · Senate insists on its amendments, asks for a conference, appoints conferees Packwood; Dole; Roth; Danforth; Long; Bentsen; Matsunaga.
FloorFloor · Passed Senate with amendments and an amendment to the Title by Yea-Nay Vote. 92-1. Record Vote No: 25.Senate roll call 25
Apr 2, 1985FloorFloor · Passed House by Yea-Nay Vote: 412 - 1 (Record Vote No: 42).House roll call 42
CommitteeCommittee · Reported by House Ways and Means Committee
CommitteeCommittee · Referred to House Ways and Means Committee
IntroducedIntroduced · Introduced in the House

Data notes

Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.

Report a correction

Official record

The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.