H.R. 1290 (97th): A bill to repeal the family rental home business tax; to amend the Internal Revenue Code of 1954 with respect to the deduction of certain expenses in connection with the business use of homes and the rental of residences to family members, and for other purposes.


Jan 27, 1981
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on January 27, 1981, in a previous session of Congress, but was not enacted.


Louis “Skip” Bafalis

Representative for Florida's 10th congressional district


About the bill

Summary (CRS)

1/27/1981--Introduced.Amends the Internal Revenue Code to extend the business expense deduction to any trade or business conducted in the home of the taxpayer. Eliminates the restrictions on the deductibility of ... Read more >

The bill’s title was written by its sponsor.


Jan 27, 1981

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 1290”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


40 cosponsors (31R, 9D) (show)
Committee Assignments

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


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

S. 31 (identical)

Referred to Committee
Last Action: Jan 5, 1981

H.R. 4908 (Related)
A bill to amend section 280A of the Internal Revenue Code of 1954 with ...

Referred to Committee
Last Action: Nov 5, 1981

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Primary Source

THOMAS.gov (The Library of Congress)

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