A resolution expressing the sense of the Senate that the Secretary of the Treasury delay implementation of the requirement that taxpayers keep contemporaneous records of their use of certain property.

Expresses the sense of the Senate that the Secretary of the Treasury should delay implementation of the requirement added by the Tax Reform Act of 1984 that taxpayers keep logs and other contemporaneous records regarding business travel expenses, including automobile expenses, business entertainment expenses, gift expenses, and the use of certain property until the Congress has the opportunity to review such requirement.