United States · Bill · HR
H.R. 5220 (107th)
Home Office Tax Simplification Act of 2002
Introduced
25 July 2002
Last action
25 July 2002 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Collins, Mac [R-GA-8], Rep. DeLay, Tom [R-TX-22]
Subjects
Taxation
Source updated
19 August 2025
Summary
Home Office Tax Simplification Act of 2002 - Amends the Internal Revenue Code to set a minimum deduction of $2,500 for the business use (or rental of) of a dwelling unit. Repeals the requirement of a depreciation recapture on the sale of a principal residence.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
25 July 2002
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
25 July 2002
Introduced
Sponsor introductory remarks on measure. (CR E1398)
Source: IntroReferral
25 July 2002
Introduced
Introduced in House
Source: IntroReferral
25 July 2002
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 25 July 2002 · Official file
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 25 July 2002
Introduced in House (PDF)
Introduced in House · EN · 25 July 2002
Introduced in House
summary · EN · 25 July 2002
Sponsors
- Rep. Collins, Mac [R-GA-8] · R · Sponsor
- Rep. DeLay, Tom [R-TX-22] · R · Sponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/5220
- Open data entity: https://api.congress.gov/v3/bill/107/hr/5220
- us · 107-hr-5220 · source updated 19 August 2025