Skip to main content
HR 3407 103th Congress House Taxation Commerce Costs Home labor Income tax Labor and Employment Storage Tax deductions

Home Office Deduction Act

Introduced: October 28, 1993 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 28, 1993
Referred to the House Committee on Ways and Means.
Oct 28, 1993
Sponsor introductory remarks on measure. (CR E2725-2726)
Oct 28, 1993
Introduced in House
Aug 5, 1993
Sponsor introductory remarks on measure. (CR E2004)
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Home Office Deduction Act - Amends the Internal Revenue Code to provide qualifications for a home office as a principal place of business for purposes of the deductibility of expenses.

What's happening now October 28, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 1 Independent 1
D
Nadler, Jerrold
New York · Oct 7, 1994
 I
Sanders, Bernard
Vermont · May 12, 1994
 R
Smith, Christopher H.
New Jersey · Apr 26, 1994
 D
Mfume, Kweisi
Maryland · Oct 28, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3407: Home Office Deduction Act. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3407/
MLA
"H.R. 3407: Home Office Deduction Act." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3407/.
Bluebook (legal)
H.R. 3407, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3407/.
Markdown link
[H.R. 3407: Home Office Deduction Act](https://openamerica.io/bill/103-HR-3407/)
Report a problem