# Pub. L. 99-44: changes to the Internal Revenue Code

1985-05-24, 99 Stat. 77. Source: <https://www.govinfo.gov/link/plaw/99/public/44>.

## Legislative history

- Bill: [H.R. 1869](https://www.congress.gov/bill/99th-congress/house-bill/1869)

## § 274: Disallowance of certain entertainment, etc., expenses

- § 274(d): Pub. L. 99–44, § 2(a), inserted at end “This subsection shall not apply to any qualified nonpersonal use vehicle (as defined in subsection (i)).”
- § 274(d): Pub. L. 99–44, § 1(a), substituted “adequate records or by sufficient evidence corroborating the taxpayer’s own statement” for “adequate contemporaneous records”, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied as if “contemporaneous” had not been added to subsec. (d). See Effective Date of 1985 Amendment note below.
- § 274(i), § 274(j): Pub. L. 99–44, § 2(b), added subsec. (i) and redesignated former subsec. (i) as (j).

## § 280F: Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

- § 280F(a)(1): Pub. L. 99–44, § 4(a)(1), substituted “$675” for “$1,000”.
- § 280F(a)(2)(A): Pub. L. 99–44, § 4(a)(2)(A), substituted “$3,200” for “$4,000”.
- § 280F(a)(2)(A): Pub. L. 99–44, § 4(a)(2)(B), substituted “$4,800” for “$6,000” wherever appearing in text and heading.
- § 280F(d)(7)(A): Pub. L. 99–44, § 4(b)(1), inserted “placed in service after 1988” after “passenger automobile”.
- § 280F(d)(7)(B)(i): Pub. L. 99–44, § 4(b)(3), struck out last sentence which directed that in the case of calendar year 1984, the automobile price inflation adjustment would be zero.
- § 280F(d)(7)(B)(i)(II): Pub. L. 99–44, § 4(b)(2), substituted “1987” for “1983”.

## § 3402: Income tax collected at source

- § 3402(s): Pub. L. 99–44 added subsec. (s).

## § 6653: Failure to pay stamp tax

- § 6653: Pub. L. 99–44 repealed Pub. L. 98–369, § 179(b)(3), which added subsec. (h), and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered as if section 179(b)(3) (and the amendments made by such section) had not been enacted. See 1984 Amendment note and Effective Date of 1985 Amendment note below.

## § 6695: Other assessable penalties with respect to the preparation of tax returns for other persons

- § 6695(b): Pub. L. 99–44 repealed Pub. L. 98–369, § 179(b)(2), which amended subsec. (b), and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered as if section 179(b)(2) (and the amendments made by such section) had not been enacted. See 1984 Amendment note and Effective Date of 1985 Amendment note below.