Home Worker Tax Relief Act of 1994

Summary

Home Worker Tax Relief Act of 1994 - Amends the Internal Revenue Code to provide that a home office qualifies as a principal place of business for purposes of the deductibility of expenses if the office is the location where the taxpayer's essential administrative, management or telecommuting activities are conducted on a regular and systematic (and not incidental) basis. Allows individuals who work at home to deduct a proportionate amount of the equipment they use to telecommute.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 19 April 1994

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• Introduced in House (PDF)

  Introduced in House · EN · 19 April 1994

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• Introduced in House

  summary · EN · 19 April 1994

  Open at official source

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