legislation: 93-hr-14487

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
93-hr-14487 93 hr 14487 A bill to provide that no part of expenses or depreciation on a taxpayer's personal residence can be deducted for income tax purposes as a business expense. Housing and Community Development 1974-04-30 1974-04-30 Referred to House Committee on Ways and Means. House Rep. Vanik, Charles A. [D-OH-22] OH D V000047 0 Provides that, except as otherwise expressly provided, no tax deduction shall be allowed for personal, living, or family expenses under the Internal Revenue Code. States that if a dwelling which is used by the taxpayer as a personal residence (whether or not as his principal residence) is also used by him in an activity engaged in for profit, all expenses in connection with the maintenance, care, and use of such dwelling shall nevertheless be treated as personal, living, or family expenses. Exempts from such rule that portion of a dwelling: (1) which constitutes an office, shop, or other place of doing business utilized by patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of his conduct of his trade or business; or (2) which the taxpayer operates as a hotel, rooming house, or similar establishment. 2024-08-01T18:37:11Z  

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