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    <updateDate>2023-01-11T13:15:57Z</updateDate>
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    <introducedDate>2009-03-17</introducedDate>
    <congress>111</congress>
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        <chamber>House</chamber>
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            <date>2009-03-17T14:32:44Z</date>
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      <item>
        <title>Home Office Deduction Simplification Act</title>
        <congress>111</congress>
        <number>1509</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2009-03-17</actionDate>
          <text>Sponsor introductory remarks on measure. (CR E686-687)</text>
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          </item>
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        <title>Home Office Deduction Simplification Act</title>
        <congress>111</congress>
        <number>3615</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2009-09-22</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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          </item>
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      <item>
        <title>Home Office Deduction Simplification Act of 2009</title>
        <congress>111</congress>
        <number>1754</number>
        <type>S</type>
        <latestAction>
          <actionDate>2009-10-06</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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      <item>
        <actionDate>2009-03-17</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Introduced in House</text>
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        <actionDate>2009-03-17</actionDate>
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    <sponsors>
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        <bioguideId>F000449</bioguideId>
        <fullName>Rep. Fortenberry, Jeff [R-NE-1]</fullName>
        <firstName>Jeff</firstName>
        <lastName>Fortenberry</lastName>
        <party>R</party>
        <state>NE</state>
        <district>1</district>
        <isByRequest>N</isByRequest>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
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          <name>Business investment and capital</name>
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          <name>Housing finance and home ownership</name>
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          <name>Income tax deductions</name>
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      <policyArea>
        <name>Taxation</name>
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    <summaries>
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        <actionDate>2009-03-17</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2009-04-14T20:56:19Z</updateDate>
        <text><![CDATA[ <p>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.<br> </p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.</title>
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        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.</title>
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        <title>To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.</title>
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        <date>2009-03-17T04:00:00Z</date>
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    <latestAction>
      <actionDate>2009-03-17</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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