[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5450 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5450

 To amend the Internal Revenue Code of 1986 to remove cell phones from 
                  listed property under section 280F.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 14, 2008

  Mr. Sam Johnson of Texas (for himself, Mr. Pomeroy, Mr. Herger, Mr. 
   Camp of Michigan, Mr. Brady of Texas, Mr. Tiberi, and Mr. Cantor) 
 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.

    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 ``Modernize Our Bookkeeping In the Law 
for Employee's Cell Phone Act of 2008''.

SEC. 2. REMOVAL OF CELLULAR TELEPHONES (OR SIMILAR TELECOMMUNICATIONS 
              EQUIPMENT) FROM LISTED PROPERTY.

    (a) 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).
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2007.
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