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H.R. 955 (105th): Family Freedom Home Office Deduction Act of 1997


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


3/5/1997--Introduced. Family Freedom Home Office Deduction Act of 1997 - Amends the Internal Revenue Code to allow the deduction for home office expenses if a portion of a dwelling unit is used as the sole fixed location of business for a taxpayer who has no other fixed location of business, regardless of: (1) the amount of time or type of work performed in such location; or (2) the proportion of the total income from the business attributable to such location.