To amend the Internal Revenue Code of 1986 to allow the deduction for home office expenses where the taxpayer's sole fixed business location is in the home.

Amends the Internal Revenue Code to allow the deduction for home office expenses where the taxpayer's sole fixed location of business is in the home of the taxpayer.

[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2291 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2291

 To amend the Internal Revenue Code of 1986 to allow the deduction for 
home office expenses where the taxpayer's sole fixed business location 
                            is in the home.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 26, 1993

  Mr. Grams introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow the deduction for 
home office expenses where the taxpayer's sole fixed business location 
                            is in the home.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) subparagraph 
(A) of section 280A(c)(1) of the Internal Revenue Code of 1986 
(relating to certain business use) is amended to read as follows:
                    ``(A) as the principal place of business for any 
                trade or business of the taxpayer or as the sole fixed 
                location of business for any trade or business of the 
                taxpayer,''.
    (b) The amendment made by subsection (a) shall apply to all taxable 
years whether beginning before, on, or after the date of the enactment 
of this Act.

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