A bill to amend the Internal Revenue Code of 1986 to clarify the deductibility of expenses by a taxpayer in connection with the business use of the home.

referredUnited States· United States Congress· EN

Introduced

6 May 1997

Last action

6 May 1997 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if: (1) the office is the place of business used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer; and (2) there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business.

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

Timeline

6 May 1997
Introduced
Introduced in Senate
Source: IntroReferral
6 May 1997
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
6 May 1997
Introduced
Sponsor introductory remarks on measure. (CR S4005)
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 6 May 1997 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 6 May 1997
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Introduced in Senate (PDF)
Introduced in Senate · EN · 6 May 1997
View Download Open at official source
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Introduced in Senate
summary · EN · 6 May 1997
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

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/105th-congress/senate-bill/703
Open data entity: https://api.congress.gov/v3/bill/105/s/703
us · 105-s-703 · source updated 14 January 2025