A bill 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.

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.

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

Timeline

1. 28 January 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 28 January 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 28 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

• Introduced in House

  summary · EN · 28 January 1981

  Open at official source

Sponsors

• Rep. Marriott, David Daniel [R-UT-2] · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend section 280A of the Internal Revenue Code of 1954 with respect to rentals of dwelling units to family members, and for other purposes.