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    <number>2488</number>
    <updateDate>2023-01-11T13:26:07Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:26:07Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2014-06-18</introducedDate>
    <congress>113</congress>
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        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2014-06-18T15:20:27Z</date>
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            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3813)</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2014-06-18</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S3774)</text>
        <type>IntroReferral</type>
        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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        <actionDate>2014-06-18</actionDate>
        <text>Introduced in Senate</text>
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    <sponsors>
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        <bioguideId>M000355</bioguideId>
        <fullName>Sen. McConnell, Mitch [R-KY]</fullName>
        <firstName>Mitch</firstName>
        <lastName>McConnell</lastName>
        <party>R</party>
        <state>KY</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>H001041</bioguideId>
        <fullName>Sen. Heller, Dean [R-NV]</fullName>
        <firstName>Dean</firstName>
        <lastName>Heller</lastName>
        <party>R</party>
        <state>NV</state>
        <sponsorshipDate>2014-07-24</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Business expenses</name>
        </item>
        <item>
          <name>Child care and development</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Tax treatment of families</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2014-06-18</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2014-07-31T13:01:04Z</updateDate>
        <text><![CDATA[ <p>Working Parents Home Office Act - Amends the Internal Revenue Code, with respect to the home office tax deduction, to allow the use of a portion of a dwelling unit used for conducting a trade or business for the care of a dependent child of the taxpayer. </p>]]></text>
      </summary>
    </summaries>
    <title>Working Parents Home Office Act</title>
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      <item>
        <titleType>Display Title</titleType>
        <title>Working Parents Home Office Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to provide an exception to the exclusive use requirement for home offices if the other use involves care of a qualifying child of the taxpayer, and for other purposes.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Working Parents Home Office Act</title>
      </item>
    </titles>
    <textVersions>
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        <type>Introduced in Senate</type>
        <date>2014-06-18T04:00:00Z</date>
        <formats>
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            <url>https://www.govinfo.gov/content/pkg/BILLS-113s2488is/xml/BILLS-113s2488is.xml</url>
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        </formats>
      </item>
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    <latestAction>
      <actionDate>2014-06-18</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3813)</text>
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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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