HR 1791 105th Congress House Taxation Business income tax Commerce Costs Home offices Income tax Tax deductions

Home Office Equality Act of 1997

Introduced: June 4, 1997 See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 4, 1997

Referred to the House Committee on Ways and Means.

Jun 4, 1997

Introduced in House

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 Equality Act of 1997 - Amends the Internal Revenue Code to allow a deduction for a portion of a dwelling unit exclusively used to carry out, on a consistent basis, essential administrative and managerial functions regarding the taxpayer's trade or business, regardless of the amount of time spent on those functions in that location.

What's happening now June 4, 1997

Referred to the House Committee on Ways and Means.

Bill text 1 version

Introduced in House Formatted Text PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 1

Davis, Danny K.

Illinois · Sep 16, 1997

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 1791: Home Office Equality Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1791/

MLA

"H.R. 1791: Home Office Equality Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1791/.

Bluebook (legal)

H.R. 1791, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1791/.

Markdown link

[H.R. 1791: Home Office Equality Act of 1997](https://openamerica.io/bill/105-HR-1791/)