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HR 955 105th Congress House

Family Freedom Home Office Deduction Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to permit the deduction of home office expenses where the home office is the sole fixed location of the business.

Introduced: March 19, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 6, 1997
Sponsor introductory remarks on measure. (CR H781-782)
Mar 5, 1997
Referred to the House Committee on Ways and Means.
Mar 5, 1997
Introduced in House
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 Latest action March 6, 1997

Sponsor introductory remarks on measure. (CR H781-782)

 Plain-English summary Congressional Research Service

Family Freedom Home Office Deduction Act of 1997 - 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Democratic 1 Republican 4
SANDLIN, MAX
· Oct 7, 1997
QUINN, JACK
· Sep 26, 1997
 D
Clyburn, James E.
South Carolina · Jun 5, 1997
FROST, MARTIN
· Jun 4, 1997
 R
Sessions, Pete
Texas · Jun 3, 1997
 R
Graham, Lindsey
South Carolina · May 20, 1997
 R
Smith, Christopher H.
New Jersey · Mar 19, 1997
 R
Wicker, Roger F.
Mississippi · Mar 19, 1997
CHRISTENSEN, DONNA
· Mar 18, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 955: Family Freedom Home Office Deduction Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-955/
MLA
"H.R. 955: Family Freedom Home Office Deduction Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-955/.
Bluebook (legal)
H.R. 955, 105th Cong. (2026), https://openamerica.io/bill/105-HR-955/.
Markdown link
[H.R. 955: Family Freedom Home Office Deduction Act of 1997](https://openamerica.io/bill/105-HR-955/)
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