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


The text of the bill below is as of Mar 5, 1997 (Introduced).


HR 955 IH

105th CONGRESS

1st Session

H. R. 955

To amend the Internal Revenue Code of 1986 to permit the deduction of home office expenses where the home office is the sole fixed location of the business.

IN THE HOUSE OF REPRESENTATIVES

March 5, 1997

Mr. PAPPAS (for himself and Mr. TALENT) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to permit the deduction of home office expenses where the home office is the sole fixed location of the business.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ‘Family Freedom Home Office Deduction Act of 1997’.

SEC. 2. DEDUCTIBILITY OF CERTAIN HOME OFFICE EXPENSES.

    (a) GENERAL RULE- Subparagraph (A) of section 280A(c)(1) of the Internal Revenue Code of 1986 (relating to certain business use) is amended to read as follows:

        ‘(A)(i) as the principal place of business for any trade or business of the taxpayer, or

        ‘(ii) as the sole fixed location of business for any trade or business of the taxpayer who has no other fixed location of business for such trade or business, regardless of--

          ‘(I) the amount of time or type of work the taxpayer performs in such fixed location, or

          ‘(II) the proportion of the total income from the business attributable to such location,’.

    (b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.