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S 1924 103th Congress Senate

Home Office Deduction Act of 1994

Official title: A bill to amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses incurred by a taxpayer in connection with the business use of the home.

Introduced: March 10, 1994 See on congress.gov
Taxation CommerceCostsHome laborIncome tax
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Labor and EmploymentStorageTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 1994
Read twice and referred to the Committee on Finance.
Mar 10, 1994
Sponsor introductory remarks on measure. (CR S2810-2812)
Mar 10, 1994
Introduced in Senate
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 Latest action March 10, 1994

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Home Office Deduction Act of 1994 - 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 13, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1924: Home Office Deduction Act of 1994. 103rd Congress. Open America. https://openamerica.io/bill/103-S-1924/
MLA
"S. 1924: Home Office Deduction Act of 1994." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-1924/.
Bluebook (legal)
S. 1924, 103rd Cong. (2026), https://openamerica.io/bill/103-S-1924/.
Markdown link
[S. 1924: Home Office Deduction Act of 1994](https://openamerica.io/bill/103-S-1924/)
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