A bill to amend the Internal Revenue Code of 1954 to provide that canceled checks shall be treated as prima facie evidence of any payment for which an income tax deduction is claimed.

Amends the Internal Revenue Code to provide that cancelled checks shall be treated as prima facie evidence of any expenditure allowed as a deduction against the income tax. Allows the Secretary of the Treasury, or his delegate, to require, upon reasonable grounds, additional evidence to verify such expenditures.