H.R. 1827 · 112th Congress

Home Office Deduction Simplification Act

Stage
In committee
Introduced
2011-05-11
Latest action
2011-05-11 · Introduced in House

Summary

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.