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    <number>1260</number>
    <updateDate>2023-01-11T13:24:37Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:24:37Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2013-06-27</introducedDate>
    <congress>113</congress>
    <committees>
      <item>
        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2013-06-27T21:28:38Z</date>
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      </item>
    </committees>
    <relatedBills>
      <item>
        <title>HOME Act</title>
        <congress>113</congress>
        <number>4052</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-02-11</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
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    </relatedBills>
    <actions>
      <item>
        <actionDate>2013-06-27</actionDate>
        <committees>
          <item>
            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2013-06-27</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
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    </actions>
    <sponsors>
      <item>
        <bioguideId>U000039</bioguideId>
        <fullName>Sen. Udall, Tom [D-NM]</fullName>
        <firstName>TOM</firstName>
        <lastName>UDALL</lastName>
        <party>D</party>
        <state>NM</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>B001236</bioguideId>
        <fullName>Sen. Boozman, John [R-AR]</fullName>
        <firstName>John</firstName>
        <lastName>Boozman</lastName>
        <party>R</party>
        <state>AR</state>
        <sponsorshipDate>2013-06-27</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Business investment and capital</name>
        </item>
        <item>
          <name>Housing finance and home ownership</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Inflation and prices</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2013-06-27</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2013-07-11T18:46:47Z</updateDate>
        <text><![CDATA[ <p>Helping Our Middle-Class Entrepreneurs Act or the HOME 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.</p>]]></text>
      </summary>
    </summaries>
    <title>HOME Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>HOME Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to provide a standard home office deduction.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>HOME Act</title>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Helping Our Middle-Class Entrepreneurs Act</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2013-06-27T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-113s1260is/xml/BILLS-113s1260is.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2013-06-27</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
    </latestAction>
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    <dc:language>EN</dc:language>
    <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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