HR 2444
103th Congress
House
Taxation
Business income tax
Income tax
Storage
Tax deductions
To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain home office expenses.
Introduced: June 17, 1993
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 1993
Referred to the House Committee on Ways and Means.
Jun 17, 1993
Sponsor introductory remarks on measure. (CR E1545-1546)
Jun 17, 1993
Introduced in House
Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1