,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bfhc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #aa1 #bjac ,mr4 
,griff9 ( ,arkansas 7= himself1 ,mr4    
,brady ( ,texas1 ,mr4 ,tib]i1 ,mr4      
,rei*]t1 ,mr4 ,roskam1 ,mr4 ,"y (       
,indiana1 & ,mr4 ,re$7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to impose recordkeep+ requirem5ts 
on ! ,int]nal ,rev5ue ,s]vice to        
sub/antiate co/s incurr$ 9 c>ry+ out its
 responsibilities4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,,irs ,equal      
,treatm5t ,act ( #bjac4  #b4 ,imposition
 ( recordkeep+ requirem5ts on ! ,int]nal
 ,rev5ue ,s]vice to sub/antiate co/s    
incurr$ 9 c>ry+ out its responsibilities
  7a7 ,9 g5]al ,section #ghjd ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3  7d7         
,sub/antiation requir$  7#a7 ,9 g5]al ,)
 respect to incurr+ any exp5se 9 ! c\rse
 ( c>ry+ out (ficial duties &           

responsibilities1 ea* (fic] & employee (
 ! ,int]nal ,rev5ue ,s]vice %all        
sub/antiate by adequate records or by   
suffici5t evid5ce corroborat+ ! (fic]'s 
or employee's own /atem5t--  7,a7 !     
am\nt ( su* exp5se or o!r item1  7,b7 ! 
"t & place ( any travel1 ent]ta9m5t1    
amusem5t1 recreation1 or use ( any      
facility or prop]ty1  7,c7 ! bus9ess    
purpose ( su* exp5se or o!r item1 &     
7,d7 ! bus9ess relation%ip to ! ,int]nal
 ,rev5ue ,s]vice ( p]sons ent]ta9$ or   
us+ ! facility or prop]ty4  7#b7 ,jo9t &
 sev]al liability = failure to meet     
recordkeep+ requirem5t  7,a7 ,9 g5]al   
,any (fic] or employee ( ! ,unit$ ,/ates
 :o fails to meet ! requirem5ts (       
section #ghjd7;d71 & any (fic] or       
employee ( ! ,unit$ ,/ates :o au?oriz$ !
 program1 project1 or activity 9 :i* an 
(fic] or employee fails to meet !       
requirem5ts ( section #ghjd7;d71 %all be
 jo9tly & sev]ally liable = all exp5ses 
) respect to :i* su* requirem5ts 7 n    
met4  7,b7 ,burd5 ( pro( ,if ! (fic] &  

employee ( ! ,int]nal ,rev5ue ,s]vice   
provides cr$ible evid5ce ) respect to   
any factual issue relevant to asc]ta9+ !
 liability ( ! (fic] or employee = any  
failure describ$ 9 p>agraph 7#a71 !     
,secret>y %all h ! burd5 ( pro( )       
respect to su* issue4  7#c7 ,regulations
 ,! ,secret>y may by regulations provide
 t "s or all ( ! requirem5ts ( ! prec$+ 
s5t5ce %all n apply 9 ! case ( an exp5se
 :i* does n exce$ an am\nt prescrib$    
pursuant to su* regulations4 ,su*       
regulations %all be sub/antially simil> 
to ! regulations "u section #bgd7;d74   
7#d7 ,qualifi$ nonp]sonal use ( vehicle 
,?is subsection %all n apply to any     
qualifi$ nonp]sonal use vehicle 7z def9$
 9 section #bgd7;i774  4  7b7 ,annual   
audit ( records ,subsection 7d7 (       
section #ghjc ( su* ,code is am5d$ by   
/rik+ & at ! end ( subp>agraph 7,f71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,g7 & ins]t+ 2 &1 & ins]t+ aft]        
subp>agraph 7,g7 ! foll[+3  7,h7 a      
review ( ! exp5se sub/antiation records 

requir$ by section #ghjd7;d74  4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to exp5ses 
incurr$ & items procur$ aft] #ij days   
aft] ! date ( ! enactm5t ( ?is ,act4