A bill to provide that the Internal Revenue Service may not before July 1, 1987, enforce its regulations relating to substantiation requirements for the deductions attributable to the business use of vehicles.

Provides that the Internal Revenue Service may not, before July 1, 1987, enforce its regulations relating to substantiation requirements for the deductions attributable to the business use of vehicles. Requires the Internal Revenue Service to follow the regulations in effect prior to the enactment of the Tax Reform Act of 1984. Prohibits the issuance of any regulations with respect to the substantiation requirements before July 1, 1987.