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.

Introduced 1991-10-22· Sponsored by Rep. Camp, Dave [R-MI-10]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-10-22)

Plain Language Summary

[AI summary unavailable — showing source text] 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