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United States · Bill · HR

H.R. 40 (104th)

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

referredUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

4 January 1995 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Allard, Wayne [R-CO], Rep. Johnson, Nancy L. [R-CT-5], Rep. Bachus, Spencer [R-AL-6], Rep. Baker, Bill [R-CA-10], Rep. Baker, Richard H. [R-LA-6], Rep. Ballenger, Cass [R-NC-10], Rep. Barton, Joe [R-TX-6], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Bereuter, Doug [R-NE-1], Rep. Brewster, Bill K. [D-OK-3], Rep. Burton, Dan [R-IN-5], Rep. Camp, Dave [R-MI-4], Rep. Canady, Charles T. [R-FL-12], Rep. Collins, Mac [R-GA-3], Rep. Cox, Christopher [R-CA-48], Rep. Doolittle, John T. [R-CA-4], Rep. Dornan, Robert K. [R-CA-46], Rep. Forbes, Michael P. [D-NY-1], Rep. Gunderson, Steve [R-WI-3], Rep. Horn, Stephen [R-CA-38], Rep. Hunter, Duncan [R-CA-52], Rep. Knollenberg, Joe [R-MI-9], Rep. Leach, James A. [R-IA-2], Rep. Lipinski, William O. [D-IL-3], Rep. Morella, Constance A. [R-MD-8], Rep. Packard, Ron [R-CA-48], Rep. Pryce, Deborah [R-OH-15], Rep. Rohrabacher, Dana [R-CA-48], Rep. Royce, Edward R. [R-CA-39], Rep. Saxton, Jim [R-NJ-3], Rep. Schaefer, Dan [R-CO-6], Rep. Shays, Christopher [R-CT-4], Rep. Smith, Lamar [R-TX-21], Rep. Taylor, Charles H. [R-NC-11], Rep. Wolf, Frank R. [R-VA-10], Rep. Zimmer, Dick [R-NJ-12], Rep. McHugh, John M. [R-NY-23], Rep. Lightfoot, Jim [R-IA-3], Rep. Davis, Tom [R-VA-11], Rep. Blute, Peter I. [R-MA-3], Rep. Bliley, Tom [R-VA-7], Sen. Bunning, Jim [R-KY], Rep. Herger, Wally [R-CA-2], Rep. Hansen, James V. [R-UT-1], Rep. Danner, Pat [D-MO-6], Rep. Ney, Robert W. [R-OH-18], Sen. Coburn, Tom [R-OK], Rep. Skeen, Joe [R-NM-2]

Subjects

Taxation

Source updated

2 January 2025

Taxation

Official sourceDownload fileView documentsShare

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. 4 January 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 4 January 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 4 January 1995

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 4 January 1995

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 4 January 1995

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 4 January 1995

    Open at official source

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Sponsors

Showing 48 of 87 sponsors and actors.

Related records

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Sources

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