To amend the Internal Revenue Code of 1986 to provide for a standard home office deduction in the case of certain uses of the office.

Summary

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 $2,000 or the taxpayer's gross trade or business income derived from the business use of such residence. Provides for an inflation adjustment to such deduction amount beginning after 2008.

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

Timeline

1. 18 September 2008

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 18 September 2008

   Introduced

   Introduced in House

   Source: IntroReferral

3. 18 September 2008

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 18 September 2008 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 18 September 2008

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 18 September 2008

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 18 September 2008

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Ryan, Tim [D-OH-13] · D · Sponsor
• Rep. Israel, Steve [D-NY-3] · D · Sponsor
• Rep. Weiner, Anthony D. [D-NY-9] · D · Sponsor
• Rep. Rodriguez, Ciro D. [D-TX-28] · D · Sponsor
• Rep. Shea-Porter, Carol [D-NH-1] · D · Sponsor
• Rep. Boyda, Nancy E. [D-KS-2] · D · Sponsor
• · hswm00 · Standing

Related records

• related to → Home Office Deduction Simplification Act of 2008
• related to ← Home Office Tax Deduction Simplification and Improvement Act of 2008
• related to ← Home Office Tax Deduction Simplification and Improvement Act of 2008