Home Office Deduction Simplification Act

referredUnited States· United States Congress· EN

Introduced

22 September 2009

Last action

22 September 2009 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Schrader, Kurt [D-OR-5], Rep. Nunes, Devin [R-CA-22], Rep. Kind, Ron [D-WI-3], Rep. Buchanan, Vern [R-FL-16], Sen. Blackburn, Marsha [R-TN], Rep. Bright, Bobby [D-AL-2], Rep. Kirkpatrick, Ann [D-AZ-2], Rep. Halvorson, Deborah L. [D-IL-11], Rep. Manzullo, Donald A. [R-IL-16], Rep. McMorris Rodgers, Cathy [R-WA-5], Rep. Schauer, Mark H. [D-MI-7], Rep. Westmoreland, Lynn A. [R-GA-3], Sen. Boozman, John [R-AR], Rep. Carney, Christopher P. [D-PA-10], Rep. Hall, John J. [D-NY-19], Rep. Himes, James A. [D-CT-4], Rep. Kosmas, Suzanne M. [D-FL-24], Rep. Markey, Betsy [D-CO-4], Rep. Paul, Ron [R-TX-14], Rep. Schock, Aaron [R-IL-18], Rep. Minnick, Walter [D-ID-1], Rep. Perriello, Thomas S.P. [D-VA-5], Rep. Nye, Glenn C. [D-VA-2], Rep. Smith, Adrian [R-NE-3], Rep. Owens, William L. [D-NY-23], Sen. Luján, Ben Ray [D-NM], Rep. Skelton, Ike [D-MO-4], Rep. Dahlkemper, Kathleen A. [D-PA-3], Rep. Thompson, Glenn [R-PA-15], Rep. Ellsworth, Brad [D-IN-8], Rep. Brown-Waite, Ginny [R-FL-5], Rep. Calvert, Ken [R-CA-41], Rep. Coffman, Mike [R-CO-6]

Subjects

Taxation

Source updated

6 December 2025

Taxation

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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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

22 September 2009
Introduced
Introduced in House
Source: IntroReferral
22 September 2009
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
22 September 2009
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 22 September 2009 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 22 September 2009
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Introduced in House (PDF)
Introduced in House · EN · 22 September 2009
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Introduced in House
summary · EN · 22 September 2009
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.
related to → Home Office Deduction Simplification Act
related to ← Home Office Deduction Simplification Act of 2009

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/111th-congress/house-bill/3615
Open data entity: https://api.congress.gov/v3/bill/111/hr/3615
us · 111-hr-3615 · source updated 6 December 2025