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 (Referred to Committee)
Louis “Skip” Bafalis
Representative for Florida's 10th congressional district
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


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

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

No summaries available.

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

House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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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.

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

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