109th CONGRESS
1st Session
H. R. 4262
To provide a standard deduction for business use of a home.
IN THE HOUSE OF REPRESENTATIVES
November 9, 2005
Mr. ENGLISH of Pennsylvania introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To provide a standard deduction for business use of a home.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Home Office Simplification Act of 2005'.
SEC. 2. STANDARD HOME OFFICE DEDUCTION.
(a) In General- Subsection (c) of section 280A of the Internal Revenue Code
of 1986 (relating to disallowance of certain expenses in connection with
business use of home, rental of vacation homes, etc.) is amended by adding
at the end the following new paragraph:
`(7) STANDARD HOME OFFICE DEDUCTION- In the case of a use described in
paragraph (1), (2), or (4), and in the case of a use described in paragraph
(3) where the dwelling unit is used by the taxpayer during the taxable
year as a residence, the deductions allowed under this chapter for the
taxable year by reason of being attributed to such use shall not be less
than $2,500.'.
(b) Standard Home Office Deduction not Subject to Limitation- Paragraph
(5) of section 280A(c) of such Code (relating to limitation on deductions)
is amended by striking `In the case of' and inserting `Except as provided
in paragraph (7), in the case of'.
(c) Effective Date- The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
END
