To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Mar 17, 2009
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 $2,500 or the taxpayer's gross trade or business income derived from the business use of such residence.
Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.
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