Wireless Freedom Act

Wireless Freedom Act - Amends the Internal Revenue Code to: (1) repeal the limitation on depreciation for cellular telephones used for personal purposes; and (2) exempt employer-provided wireless devices from taxation as a de minimis fringe benefit.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3802 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3802

 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.


_______________________________________________________________________


                    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.

    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 ``Wireless Freedom Act''.

SEC. 2. STATEMENT OF CONSTITUTIONAL AUTHORITY.

    Congress enacts this Act pursuant to its authority under clause 1 
of section 8 of article I of the Constitution.

SEC. 3. REMOVAL OF CELL PHONES FROM THE LIMITATION ON DEPRECIATION WHEN 
              USED FOR PERSONAL PURPOSES.

    (a) 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).
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to property placed in service after December 31, 2008.

SEC. 4. WIRELESS DEVICES PROVIDED BY EMPLOYER.

    (a) 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:
            ``(3) 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.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to property provided after December 31, 2008.
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