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HR 1791 105th Congress House

Home Office Equality Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to expand the opportunity to deduct expenses with respect to home offices at which administrative and managerial fun… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to expand the opportunity to deduct expenses with respect to home offices at which administrative and managerial functions are carried out on a consistent basis.

Introduced: September 16, 1997 See on congress.gov
Taxation Business income taxCommerceCostsHome offices
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Income taxTax deductions
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Jun 4, 1997
Referred to the House Committee on Ways and Means.
Jun 4, 1997
Introduced in House
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 Latest action June 4, 1997

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
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/)
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