A bill to amend the Internal Revenue Code of 1954 to clarify the tax treatment and recordkeeping requirements with respect to automobiles, and for other purposes.

Amends the Internal Revenue Code to repeal the requirement that adequate contemporaneous records be kept of the business use of an agricultural or an emergency vehicle or of any vehicle with respect to which the only use other than a qualified business use is a qualified personal use. Defines "qualified personal use" as the personal use of such a vehicle by an employee: (1) if the employer requires the employee to commute to and from work for business reasons; or (2) if the employee is required to use such vehicle as an integral part of the performance of the trade or business, including the use of the vehicle to make calls on customers or clients, to make deliveries, or to visit job sites. Requires that 70 percent or more of the total use of such a vehicle for the taxable year be for a qualified business use. Treats the use of such a vehicle for nonbusiness purposes as a tax-free de minimis fringe benefit.