Home Office Deduction Act of 1995

Summary

Home Office Deduction Act of 1995 - Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if the office is: (1) the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic (and not incidental) basis by the taxpayer; and (2) necessary because the taxpayer has no other location for the performance of the administrative or management activities of the business. Treats the storage of product samples as inventory for deduction purposes.

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

Timeline

1. 15 February 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 15 February 1995

   Introduced

   Introduced in House

   Source: IntroReferral

3. 15 February 1995

   Introduced

   Introduced in House

   Source: IntroReferral

4. 16 February 1995

   Introduced

   Sponsor introductory remarks on measure. (CR E364)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 15 February 1995 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 15 February 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 15 February 1995

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 15 February 1995

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Johnson, Nancy L. [R-CT-5] · R · Sponsor
• Sen. Allard, Wayne [R-CO] · R · Cosponsor
• Rep. Spratt, John M., Jr. [D-SC-5] · D · Cosponsor
• Sen. Torricelli, Robert G. [D-NJ] · D · Cosponsor
• · hswm00 · Standing

Related records

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