A bill to amend the Internal Revenue Code of 1986 to provide an exception to the exclusive use requirement for home offices if the other use involves care of a qualifying child of the taxpayer, and for other purposes.
Working Parents Home Office Act - Amends the Internal Revenue Code, with respect to the home office tax deduction, to allow the use of a portion of a dwelling unit used for conducting a trade or business for the care of a dependent child of the taxpayer.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S3774)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3813)
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