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United States · Bill · HR

H.R. 955 (105th)

Family Freedom Home Office Deduction Act of 1997

openUnited States· United States Congress· EN

Introduced

5 March 1997

Last action

Status

Sponsor introductory remarks on measure. (CR H781-782)

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Family Freedom Home Office Deduction Act of 1997 - 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.

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Documents

3 official files

Introduced in House (text)

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