[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 955 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 955

 To amend the Internal Revenue Code of 1986 to permit the deduction of 
 home office expenses where the home office is the sole fixed location 
                            of the business.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 5, 1997

Mr. Pappas (for himself and Mr. Talent) 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 permit the deduction of 
 home office expenses where the home office is the sole fixed location 
                            of the business.

    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 ``Family Freedom Home Office Deduction 
Act of 1997''.

SEC. 2. 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)(i) as the principal place of business for any 
                trade or business of the taxpayer, or
                    ``(ii) 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) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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