United States · Bill · S
S. 766 (97th)
A bill to amend the Internal Revenue Code to clarify when the costs of maintaining an office at home may be deducted.
Introduced
23 March 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to provide a tax deduction for expenses in connection with the business use of a home to the extent that such expenses are allocable to a portion of the dwelling unit which is exclusively used by the taxpayer as a place of business and: (1) is the principal place of trade or business of the taxpayer; (2) is used by patients, clients or customers; or (3) is a separate structure not attached to the dwelling unit.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 23 March 1981
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/766
- Open data entity: https://api.congress.gov/v3/bill/97/s/766