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HR 115 104th Congress House Taxation Commerce Costs Home labor Income tax Labor and Employment Tax deductions

To amend the Internal Revenue Code of 1986 to clarify the deduction for business use of the home.

Introduced: January 4, 1995 Introduced by: Mfume, Kweisi Democratic · Maryland See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 4, 1995
Referred to the House Committee on Ways and Means.
Jan 4, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the deduction for business use of the home to provide that the principal place of business is where substantially all of the management activities of the trade or business occur.

What's happening now January 4, 1995

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 115: To amend the Internal Revenue Code of 1986 to clarify the deduction for business use of the home.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-115/
MLA
"H.R. 115: To amend the Internal Revenue Code of 1986 to clarify the deduction for business use of the home.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-115/.
Bluebook (legal)
H.R. 115, 104th Cong. (2026), https://openamerica.io/bill/104-HR-115/.
Markdown link
[H.R. 115: To amend the Internal Revenue Code of 1986 to clarify the deduction for business use of the home.](https://openamerica.io/bill/104-HR-115/)
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