H.R. 115 (104th): To amend the Internal Revenue Code of 1986 to clarify the deduction for business use of the home.

Introduced:
Jan 04, 1995 (104th Congress, 1995–1996)
Sponsor:
Rep. Kweisi Mfume [D-MD7]
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 January 4, 1995, in a previous session of Congress, but was not enacted.

Progress
Introduced Jan 04, 1995
Cosponsors
none
Committees

House Ways and Means

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

Summary

No summaries available.

Text

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Last updated Jan 04, 1995.
2 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.

1/4/1995--Introduced.
Amends the Internal Revenue Code with respect to the deduction for business use of the home to provide that the principal place of business is where substantially all of the management activities of the trade or business occur.

House Republican Conference Summary

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