United States · Bill · S
S. 3255 (96th)
A bill to amend the Internal Revenue Code to clarify when the costs of maintaining an office at home may be deducted.
Introduced
5 December 1980
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 June 2021
Summary
Amends the Internal Revenue Code, with respect to tax deductions for business use of a dwelling unit, to allow such deductions so long as the portion of the dwelling unit devoted to business is: (1) exclusively used on a regular basis as a place of business; and (2) the principal place of one of the taxpayer's trades or businesses, even if not the principal place of his or her principal trade or business.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 5 December 1980
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/3255
- Open data entity: https://api.congress.gov/v3/bill/96/s/3255