Home Office Deduction Simplification Act of 2009

Summary

Home Office Deduction Simplification Act of 2009 - Amends the Internal Revenue Code 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. Allows an annual inflation adjustment to the standard deduction amount after 2009.

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Timeline

1. 6 October 2009

   Introduced

   Introduced in Senate

   Source: IntroReferral

2. 6 October 2009

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 6 October 2009 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 6 October 2009

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 6 October 2009

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 6 October 2009

  Open at official source

Sponsors

• Rep. Boxer, Barbara [D-CA-6] · D · Sponsor
• Jeff Merkley · D · Sponsor
• Sen. Lieberman, Joseph I. [D-CT] · ID · Sponsor
• Sen. Bayh, Evan [D-IN] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → Home Office Deduction Simplification Act
• 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