A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain expenses of rural letter carriers.

Amends the Internal Revenue Code to permit rural mail carriers to treat qualified vehicle expenses in excess of reimbursements as miscellaneous itemized deductions.

[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 2608 Introduced in Senate (IS)]







106th CONGRESS
  2d Session
                                S. 2608

To amend the Internal Revenue Code of 1986 to provide for the treatment 
             of certain expenses of rural letter carriers.


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                   IN THE SENATE OF THE UNITED STATES

                              May 23, 2000

Mr. Grassley (for himself and Mr. Roth) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide for the treatment 
             of certain expenses of rural letter carriers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CERTAIN EXPENSES OF RURAL LETTER CARRIERS.

    (a) In General.--Section 162(o) of the Internal Revenue Code of 
1986 (relating to treatment of certain reimbursed expenses of rural 
mail carriers) is amended by redesignating paragraph (2) as paragraph 
(3) and by inserting after paragraph (1) the following:
            ``(2) Special rule where expenses exceed reimbursements.--
        Notwithstanding paragraph (1)(A), if the expenses incurred by 
        an employee for the use of a vehicle in performing services 
        described in paragraph (1) exceed the qualified reimbursements 
        for such expenses, such excess shall be taken into account in 
        computing the miscellaneous itemized deductions of the employee 
        under section 67.''
    (b) Conforming Amendment.--The heading for section 162(o) is 
amended by striking ``Reimbursed''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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