[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 690 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 690

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


_______________________________________________________________________


                    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.

    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 2009''.

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 January 1, 2009.
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