[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2444 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2444

    To amend the Internal Revenue Code of 1986 with respect to the 
             deductibility of certain home office expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 17, 1993

Mr. Allard (for himself and Mr. Bunning) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 with respect to the 
             deductibility of certain home office expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTIBILITY OF CERTAIN HOME OFFICE EXPENSES.

    (a) General Rule.--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 who has no other fixed location of business 
                for such trade or business, regardless of (i) the 
                amount of time or type of work the taxpayer performs in 
                such fixed location, or (ii) the proportion of the 
                total income from the business attributable to such 
                location,''
    (b) Storage of Product Samples.--Paragraph (2) of section 280A(c) 
of such Code is amended by striking ``inventory'' and inserting 
``inventory or product samples''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

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