S 406 in Congressional Session 105

Official Summary

 

Bill Number : S 406

 

Title : A bill to amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses incurred by a taxpayer in connection with the business use of the home.

 

SUMMARY AS OF:
3/5/1997--Introduced. Home Office Deduction Act of 1997 - 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.

Votes

Title : A bill to amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses incurred by a taxpayer in connection with the business use of the home.
Votes in the US Senate
This Bill was not Voted in the US Senate
Votes in the US House
This Bill was not Voted in the US House

Sponsors

 
Congressional Sponsors of S 406
 
Bill Number : S 406
Title : A bill to amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses incurred by a taxpayer in connection with the business use of the home.
Sponsor: Sen Hatch, Orrin G. [UT] (introduced 3/5/1997)      
ALPHABETICAL [followed by Cosponsors withdrawn]:     (Sort: by date)

    Sen Allard, Wayne [CO] - 3/5/1997

    Sen Baucus, Max [MT] - 3/5/1997

    Sen Bond, Christopher S. [MO] - 3/5/1997

    Sen Burns, Conrad R. [MT] - 3/5/1997

    Sen Chafee, John H. [RI] - 3/11/1997

    Sen Kerrey, J. Robert [NE] - 6/3/1997

    Sen Lieberman, Joseph I. [CT] - 3/5/1997

Other Info

Bill Number : S 406
Title : A bill to amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses incurred by a taxpayer in connection with the business use of the home.
 
 
ALL ACTIONS:
(Floor Actions/Congressional Record Page References)
 
3/5/1997:Sponsor introductory remarks on measure. (CR S1993-1994)
 
3/5/1997:Read twice and referred to the Committee on Finance.