H.R. 4258 (103rd): Home Worker Tax Relief Act of 1994

Introduced:
Apr 19, 1994 (103rd Congress, 1993–1994)
Sponsor:
Rep. Samuel Coppersmith [D-AZ1]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on April 19, 1994, in a previous session of Congress, but was not enacted.

Progress
Introduced Apr 19, 1994
Cosponsors
5 cosponsors (5D) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

To amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses incurred by a taxpayer in connection with the business use of the home, and for other purposes.

Summary

No summaries available.

Text

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Last updated Apr 19, 1994.
3 pages

Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

4/19/1994--Introduced.
Home Worker Tax Relief Act of 1994 - Amends the Internal Revenue Code to provide that a home office qualifies as a principal place of business for purposes of the deductibility of expenses if the office is the location where the taxpayer's essential administrative, management or telecommuting activities are conducted on a regular and systematic (and not incidental) basis. Allows individuals who work at home to deduct a proportionate amount of the equipment they use to telecommute.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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