A bill to amend the Internal Revenue Code of 1954 to provide that certain rentals to members of the taxpayer's family will not be treated as personal use by the taxpayer for purposes of the disallowance of certain expenses in connection with the business use of homes, rental of vacation homes, etc.

Introduced

16 September 1980

Last action

16 September 1980 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Devine, Samuel L. [R-OH-12], Rep. Horton, Frank J. [R-NY-29], Rep. Addabbo, Joseph P. [D-NY-6], Rep. McKinney, Stewart B. [R-CT-4], Rep. Cleveland, James C. [R-NH-2], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Hall, Sam B., Jr. [D-TX-1], Rep. Guyer, Tennyson [R-OH-4], Rep. Pepper, Claude [D-FL-18], Rep. Lungren, Daniel E. [R-CA-3], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Carter, Tim Lee [R-KY-5], Rep. Porter, John Edward [R-IL-10], Rep. Crane, Daniel B. [R-IL-19], Rep. Shumway, Norman D. [R-CA-14], Rep. Winn, Larry, Jr. [R-KS-3], Rep. McDonald, Lawrence P. [D-GA-7], Rep. Taylor, G. [R-MO-7], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Young, Robert A. [D-MO-2], Rep. Erdahl, Arlen [R-MN-1], Sen. Lott, Trent [R-MS], Rep. Kramer, Ken [R-CO-5], Rep. Badham, Robert E. [R-CA-40], Rep. Whitehurst, G. William [R-VA-2], Rep. de la Garza, E. [D-TX-15], Rep. Daniel, Robert W., Jr. [R-VA-4], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Hance, Kent R. [D-TX-19], Rep. Wilson, Charles [D-TX-2], Rep. Neal, Stephen L. [D-NC-5], Rep. Brown, Clarence, Jr. [R-OH-7], Rep. Dornan, Robert K. [R-CA-46], Rep. Rousselot, John H. [R-CA-26], Rep. Marriott, David Daniel [R-UT-2]

Subjects

Taxation

Source updated

7 February 2024