Home Office Deduction Act of 1997

Summary

Home Office Deduction Act of 1997 - Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if: (1) the office is 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) the office is necessary because the taxpayer has no other location for the performance of the essential administrative or management activities of the business.

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

Timeline

1. 5 March 1997

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 5 March 1997

   Introduced

   Sponsor introductory remarks on measure. (CR S1993-1994)

   Source: IntroReferral

3. 5 March 1997

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 5 March 1997 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 5 March 1997

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 5 March 1997

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 5 March 1997

  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

• Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Allard, Wayne [R-CO] · R · Sponsor
• Sen. Bond, Christopher S. [R-MO] · R · Sponsor
• Sen. Lieberman, Joseph I. [ID-CT] · D · Sponsor
• Sen. Burns, Conrad R. [R-MT] · R · Sponsor
• Sen. Chafee, John H. [R-RI] · R · Cosponsor
• Sen. Kerrey, J. Robert [D-NE] · D · Cosponsor
• · ssfi00 · Standing

Related records

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