To amend the Internal Revenue Code of 1986 to provide a standard home office deduction.
Home Office Deduction Simplification Act - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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