[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 144 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                 S. 144

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


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                   IN THE SENATE OF THE UNITED STATES

                            January 6, 2009

 Mr. Kerry (for himself and Mr. Ensign) 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 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 December 31, 2008.
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