[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1791 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1791

To amend the Internal Revenue Code of 1986 to expand the opportunity to 
 deduct expenses with respect to home offices at which administrative 
    and managerial functions are carried out on a consistent basis.


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                    IN THE HOUSE OF REPRESENTATIVES

                              June 4, 1997

 Mr. Weygand 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 expand the opportunity to 
 deduct expenses with respect to home offices at which administrative 
    and managerial functions are carried out on a consistent basis.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Home Office Equality Act of 1997''.

SEC. 2. HOME OFFICES AT WHICH ESSENTIAL ADMINISTRATIVE AND MANAGERIAL 
              FUNCTIONS ARE CARRIED OUT ON A CONSISTENT BASIS.

    (a) In General.--Paragraph (1) of section 280A(c) of the Internal 
Revenue Code of 1986 (relating to exceptions for certain business or 
rental use; limitation on deductions for such use) is amended to read 
as follows:
            ``(1) Certain business use.--Subsection (a) shall not apply 
        to any item to the extent such item is allocable to a portion 
        of the dwelling unit which is--
                    ``(A) exclusively used on a regular basis--
                            ``(i) as the principal place of business 
                        for any trade or business of the taxpayer,
                            ``(ii) as a place of business which is used 
                        by patients, clients, or customers in meeting 
                        or dealing with the taxpayer in the normal 
                        course of his trade or business, or
                            ``(iii) in the case of a separate structure 
                        which is not attached to the dwelling unit, in 
                        connection with the taxpayer's trade or 
                        business, or
                    ``(B) exclusively used to carry out, on a 
                consistent basis, essential administrative and 
                managerial functions with respect to the taxpayer's 
                trade or business, regardless of the amount of time 
                spent on such functions in such location.
        In the case of an employee, the preceding sentence shall apply 
        only if the exclusive use referred to in the preceding sentence 
        is for the convenience of his employer.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1996.
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