[Congressional Record Volume 143, Number 28 (Thursday, March 6, 1997)]
[Senate]
[Page S2028]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                       HOME OFFICE TAX DEDUCTION

 Mr. BURNS. Mr. President, as an original cosponsor of the home 
office tax deduction bill introduced today by Senator Hatch, I rise in 
strong support of this measure and urge its expeditious passage in the 
Senate.
  Today, home-based business is the new workplace. The new workplace is 
interactive video, the Internet, and digital documents. Telecommuting 
is now common, saving travel costs and time. But it's not just a matter 
of cost, it's a matter of lifestyle. With technology, the new workplace 
means you can live anywhere you want and still make a living doing what 
you love. And spend a few extra hours with the kids. In my State of 
Montana, where there's a lot of dirt between light bulbs, those extra 
hours really add up.
  Back in 1993, shortly after the Supreme Court's Soliman decision, I 
introduced the home office tax deduction bill, and I've been pushing 
for it ever since. We must allow a tax deduction for essential 
activities, such as billing, performed in the home when that is the 
only available place for such activities. As the law now stands, 
workers like Dr. Soliman who spend 15 hours per week doing billing in 
an exclusive home office are denied the deduction. That's not right. 
Home offices that are used regularly and solely for business purposes--
whether it's by physicians, salespeople, or mothers working at home--
should be an allowable deduction.
  A few weeks ago the Senate Small Business Committee, of which I am a 
member, held a hearing on women-owned and home-based businesses. We 
heard from small businesspeople who expressed their frustration with 
Federal tax laws that hinder their ability to succeed. Some of today's 
largest companies started as home businesses, and the potential for job 
and economic growth is unlimited, provided the tax code is not a 
barrier to that growth.
  I thank Senator Hatch for introducing this measure today.

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