H.R.953: Home Office Deduction Act of 1995

About This Bill

Bill Summary

Home Office Deduction Act of 1995 - Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if the office is: (1) the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic (and not incidental) basis by the taxpayer; and (2) necessary because the taxpayer has no other location for the performance of the administrative or...

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure.
Feb. 15, 1995

Introduced in the House by Nancy Lee Johnson (R-Conn.)

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