To amend the Internal Revenue Code of 1986 to expand the opportunity to deduct expenses with respect to home offices at which administrative and managerial functions are carried out on a consistent basis.
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.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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