HR 3599 · 102th Congress · Taxation
To amend the Internal Revenue Code of 1986 with respect to the deductibility of certain expenses allocable to business use of a dwelling unit.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1991-10-22)
Plain Language Summary
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Amends the Internal Revenue Code to provide an exception to the disallowance of certain expenses in connection with the business use of a home for taxpayers with a dependent under the age of 13. Provides an allocation formula for determining such expenses.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
4 Democrats16 Republicans