HR 1791 · 105th Congress · Taxation
Home Office Equality Act of 1997
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1997-06-04)
Plain Language Summary
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Home Office Equality Act of 1997 - Amends the Internal Revenue Code to allow a deduction for a portion of a dwelling unit exclusively used to carry out, on a consistent basis, essential administrative and managerial functions regarding the taxpayer's trade or business, regardless of the amount of time spent on those functions in that location.…
Summarized by Claude AI · Non-partisan · For informational purposes only