United States · Bill · S
S. 1116 (103rd)
A bill to amend the Internal Revenue Code of 1986 to clarify the deduction for expenses of certain home offices, and for other purposes.
Introduced
16 June 1993
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow the deduction for home office expenses if: (1) management or administrative activities are essential to the trade or business; (2) the only available office for such activities is the dwelling unit; (3) such office is essential to such trade or business; and (4) the taxpayer spends a substantial amount of time in such office.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 16 June 1993
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 June 1993
Introduced in Senate
summary · EN · 16 June 1993
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/senate-bill/1116
- Open data entity: https://api.congress.gov/v3/bill/103/s/1116