To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain home office expenses.

Summary

Amends the Internal Revenue Code to allow the deduction for home office expenses if a portion of a dwelling unit is used as the sole fixed location of business for a taxpayer who has no other fixed location of business, regardless of: (1) the amount of time or type of work performed in such location; or (2) the proportion of the total income from the business attributable to such location.

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

Timeline

1. 17 June 1993

   Introduced

   Introduced in House

   Source: IntroReferral

2. 17 June 1993

   Introduced

   Introduced in House

   Source: IntroReferral

3. 17 June 1993

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

4. 17 June 1993

   Introduced

   Sponsor introductory remarks on measure. (CR E1545-1546)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 17 June 1993 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 June 1993

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 17 June 1993

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 17 June 1993

  Open at official source

Sponsors

• Sen. Allard, Wayne [R-CO] · R · Sponsor
• Rep. Bunning, Jim [R-KY-4] · R · Sponsor
• Rep. Wolf, Frank R. [R-VA-10] · R · Cosponsor
• Rep. Burton, Dan [R-IN-6] · R · Cosponsor
• Rep. Boehner, John A. [R-OH-8] · R · Cosponsor
• Rep. Solomon, Gerald B. H. [R-NY-24] · R · Cosponsor
• Rep. Lightfoot, Jim [R-IA-5] · R · Cosponsor
• Sen. Talent, Jim [R-MO] · R · Cosponsor
• Rep. Baker, Richard H. [R-LA-6] · R · Cosponsor
• Rep. Crane, Philip M. [R-IL-12] · R · Cosponsor
• Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
• Rep. Fish, Hamilton, Jr. [R-NY-25] · R · Cosponsor
• Rep. Cox, Christopher [R-CA-40] · R · Cosponsor
• Rep. Sundquist, Don [R-TN-7] · R · Cosponsor
• Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
• Rep. Kolbe, Jim [R-AZ-5] · R · Cosponsor
• Rep. Deal, Nathan [R-GA-9] · D · Cosponsor
• Sen. Santorum, Rick [R-PA] · R · Cosponsor
• Rep. Andrews, Robert E. [D-NJ-1] · D · Cosponsor
• Rep. Morella, Constance A. [R-MD-8] · R · Cosponsor
• Rep. Parker, Mike [D-MS-4] · D · Cosponsor
• Rep. Schaefer, Dan [R-CO-6] · R · Cosponsor
• Rep. Packard, Ron [R-CA-43] · R · Cosponsor
• Rep. Herger, Wally [R-CA-2] · R · Cosponsor
• Rep. Torkildsen, Peter G. [R-MA-6] · R · Cosponsor
• Rep. Knollenberg, Joe [R-MI-9] · R · Cosponsor
• Rep. Gingrich, Newt [R-GA-6] · R · Cosponsor
• Rep. Nadler, Jerrold [D-NY-12] · D · Cosponsor
• JOE BARTON · R · Cosponsor
• Rep. Gordon, Bart [D-TN-6] · D · Cosponsor
• Rep. Dornan, Robert K. [R-CA-38] · R · Cosponsor
• Mike Crapo · R · Cosponsor
• DANA ROHRABACHER · R · Cosponsor
• Rep. Lipinski, William O. [D-IL-5] · D · Cosponsor
• Rep. Doolittle, John T. [R-CA-4] · R · Cosponsor
• Rep. Weldon, Curt [R-PA-7] · R · Cosponsor
• Rep. Collins, Mac [R-GA-8] · R · Cosponsor
• Rep. Hansen, James V. [R-UT-1] · R · Cosponsor
• Rep. Levy, David A. [R-NY-4] · R · Cosponsor
• Rep. Saxton, Jim [R-NJ-13] · R · Cosponsor
• Rep. Tucker, Walter R., III [D-CA-37] · D · Cosponsor
• Rep. Bartlett, Roscoe G. [R-MD-6] · R · Cosponsor
• Rep. Ballenger, Cass [R-NC-10] · R · Cosponsor
• Rep. Kim, Jay [R-CA-41] · R · Cosponsor
• Rep. Gunderson, Steve [R-WI-3] · R · Cosponsor
• SAM JOHNSON · R · Cosponsor
• LAMAR SMITH · R · Cosponsor
• Rep. Horn, Stephen [R-CA-38] · R · Cosponsor

Showing 48 of 81 sponsors and actors.

Related records

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