legislation: 96-s-3255

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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
96-s-3255 96 s 3255 A bill to amend the Internal Revenue Code to clarify when the costs of maintaining an office at home may be deducted. Taxation 1980-12-05 1980-12-05 Referred to Senate Committee on Finance. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 0 Amends the Internal Revenue Code, with respect to tax deductions for business use of a dwelling unit, to allow such deductions so long as the portion of the dwelling unit devoted to business is: (1) exclusively used on a regular basis as a place of business; and (2) the principal place of one of the taxpayer's trades or businesses, even if not the principal place of his or her principal trade or business. 2021-06-14T20:10:26Z  

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