BUSINESS USE OF AUTOMOBILES BY RURAL MAIL CARRIERS.

SEC. 6008. BUSINESS USE OF AUTOMOBILES BY RURAL MAIL CARRIERS. (a) General Rule.—In the case of any employee of the United States Postal Service who performs services involving the collection and delivery of mail on a rural route, such employee shall be permitted to compute the amount allowable as a deduction under chapter 1 of the Internal Revenue Code of 1986 for the use of an automobile in performing such services by using a standard mileage rate for all miles of such use equal to 150 percent of the basic standard rate. (b) Subsection (a) Not To Apply if Employee Claims Depreciation Deductions for Automobile.—Subsection (a) shall not apply with respect to any automobile if, for any taxable year beginning 102 STAT. 3688after December 31, 1987, the taxpayer claimed depreciation deductions for such automobile. (c) Basic Standard Rate.—For purposes of this section, the term “basic standard rate” means the standard mileage rate which is prescribed by the Secretary of the Treasury or his delegate for computing the amount of the deduction for the business use of an automobile and which— (1) is in effect at the time of the use referred to in subsection (a), (2) applies to an automobile which is not fully depreciated, and (3) applies to the first 15,000 miles (or such other number as the Secretary of the Treasury or his delegate may hereafter prescribe) of business use during the taxable year. (d) Effective Date.—The provisions of this section shall apply to taxable years beginning after December 31, 1987.