A bill to amend the Internal Revenue Code of 1954 with respect to the deduction of certain expenses in connection with the business use of homes and the rental of residences to family members, and for other purposes.

openUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held.

Summary

Amends the Internal Revenue Code to extend the business expense deduction to any trade or business conducted in the home of the taxpayer. Eliminates the restrictions on the deductibility of expenses relating to the rental of a residence to a family member. Permits a taxpayer to make repairs on rental properties on a full-time basis without being treated as using such properties for personal purposes.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 5 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/31
Open data entity: https://api.congress.gov/v3/bill/97/s/31