HR 115 · 104th Congress · Taxation

To amend the Internal Revenue Code of 1986 to clarify the deduction for business use of the home.

Introduced 1995-01-04· Sponsored by Rep. Mfume, Kweisi [D-MD-7]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1995-01-04)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code with respect to the deduction for business use of the home to provide that the principal place of business is where substantially all of the management activities of the trade or business occur.…

Summarized by Claude AI · Non-partisan · For informational purposes only