A bill to repeal the provisions of the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to the business use of certain property, and for other purposes.

Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.

Treats as nontaxable fringe benefits the use by eligible employees of law enforcement, firefighting, emergency services, or other vehicles used to provide public safety where such vehicle use is required by the United States, a State, a political subdivision, or the District of Columbia.