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HR 40 104th Congress House Taxation Business income tax Commerce Home labor Income tax Labor and Employment Storage Tax deductions

To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain home office expenses.

Introduced: January 4, 1995 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 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 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
 Cosponsors 1
All 1 Republican 1
R
Wicker, Roger F.
Mississippi · Jan 17, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 40: To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain home office expenses.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-40/
MLA
"H.R. 40: To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain home office expenses.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-40/.
Bluebook (legal)
H.R. 40, 104th Cong. (2026), https://openamerica.io/bill/104-HR-40/.
Markdown link
[H.R. 40: To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain home office expenses.](https://openamerica.io/bill/104-HR-40/)
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