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S 327 104th Congress Senate Taxation Commerce Costs Home labor Income tax Inventories Labor and Employment Sales personnel Sales promotion Storage Tax deductions

Home Office Deduction Act of 1995

Introduced: February 1, 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 19, 1995
Subcommittee on Taxation & IRS Oversight. Hearings held.
Feb 1, 1995
Read twice and referred to the Committee on Finance.
Feb 1, 1995
Sponsor introductory remarks on measure. (CR S1958-1959)
Feb 1, 1995
Introduced in Senate
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 Plain-English summary Congressional Research Service

Home Office Deduction Act of 1995 - Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if: (1) the office is the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic (and not incidental) basis by the taxpayer; and (2) the office is necessary because the taxpayer has no other location for the performance of the essential administrative or management activities of the business.

Treats the storage of product samples as inventory for deduction purposes.

What's happening now June 19, 1995

Subcommittee on Taxation & IRS Oversight. Hearings held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 1, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). S. 327: Home Office Deduction Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-S-327/
MLA
"S. 327: Home Office Deduction Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-327/.
Bluebook (legal)
S. 327, 104th Cong. (2026), https://openamerica.io/bill/104-S-327/.
Markdown link
[S. 327: Home Office Deduction Act of 1995](https://openamerica.io/bill/104-S-327/)
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