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.

Introduced:
Jan 27, 1981 (97th Congress, 1981–1982)
Status:
Died (Referred to Committee)
Sponsor
Louis “Skip” Bafalis
Representative for Florida's 10th congressional district
Party
Republican
Related Bills
S. 31 (identical)

Referred to Committee
Last Action: Jan 05, 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 05, 1981

 
Status

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

Progress
Introduced Jan 27, 1981
Referred to Committee Jan 27, 1981
 
Summary

No summaries available.

Cosponsors
40 cosponsors (31R, 9D) (show)
Committees

House Ways and Means

Select Revenue Measures

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

 
Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.

Widget

Get a bill status widget for your website »

Citation

Click a format for a citation suggestion:

Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

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


1/27/1981--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 expenses relating to the rental of a residence to a family member. Permits a taxpayer to make repairs on rental properties on a full-time basis without being treated as using such properties for personal purposes.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

Use the comment space below for discussion of the merits of H.R. 1290 (97th) with other GovTrack users.
Your comments are not read by Congressional staff.

comments powered by Disqus