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HR 955 105th Congress House Taxation Business income tax Commerce Costs Home offices Income tax Tax deductions

Family Freedom Home Office Deduction Act of 1997

Introduced: March 5, 1997 See on congress.gov
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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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 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.

What's happening now March 6, 1997

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

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 4
D
Clyburn, James E.
South Carolina · Jun 5, 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
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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