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United States · Bill · HR

H.R. 1290 (97th)

A bill to repeal the family rental home business tax; to amend the Internal Revenue Code of 1954 with respect to the deduction of certain expenses in connection with the business use of homes and the rental of residences to family members, and for other purposes.

openUnited States· United States Congress· EN

Introduced

27 January 1981

Last action

9 December 1981 · Committee

Status

For Further Action See H.R.4908.

Sponsors

Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Whittaker, Bob [R-KS-5], Rep. Roberts, Clint [R-SD-2], Rep. Collins, Cardiss [D-IL-7], Rep. Kogovsek, Ray [D-CO-3], Rep. Bailey, Wendell [R-MO-8], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Guyer, Tennyson [R-OH-4], Rep. Collins, James M. [R-TX-3], Rep. Whitehurst, G. William [R-VA-2], Rep. Bliley, Tom [R-VA-7], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Lungren, Daniel E. [R-CA-3], Rep. Goldwater, Barry, Jr. [R-CA-20], Rep. Frenzel, Bill [R-MN-3], Rep. Daniel, Robert W., Jr. [R-VA-4], Rep. Panetta, Leon [D-CA-16], Rep. Paul, Ron [R-TX-14], Sen. Lott, Trent [R-MS], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Hightower, Jack E. [D-TX-13], Rep. Nichols, Bill [D-AL-3], Rep. Neal, Stephen L. [D-NC-5], Rep. Rousselot, John H. [R-CA-26], Rep. Glickman, Dan [D-KS-4], Rep. Coyne, James K. [R-PA-8], Rep. Archer, Bill [R-TX-7], Rep. Loeffler, Tom [R-TX-21], Rep. Campbell, Carroll A., Jr. [R-SC-4], Rep. Young, Don [R-AK-At Large], Rep. McDade, Joseph M. [R-PA-10], Rep. Porter, John Edward [R-IL-10], Rep. Smith, Albert L., Jr. [R-AL-6], Rep. Schneider, Claudine [R-RI-2], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. Gingrich, Newt [R-GA-6], Rep. Lloyd, Marilyn [D-TN-3], Rep. Boggs, Corinne C. (Lindy) [D-LA-2], Rep. Hiler, John Patrick [R-IN-3], Rep. Kemp, Jack [R-NY-31], Rep. Ritter, Don [R-PA-15]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to extend the business expense deduction to any trade or business conducted in the home of the taxpayer. Eliminates the restrictions on the deductibility of expenses relating to the rental of a residence to a family member. Permits a taxpayer to make repairs on rental properties on a full-time basis without being treated as using such properties for personal purposes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 27 January 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 27 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 January 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 25 February 1981

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

  5. 19 October 1981

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  6. 9 December 1981

    Committee

    For Further Action See H.R.4908.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

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Sources

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