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<BillSummaries>
<item congress="113" measure-type="s" measure-number="2488" measure-id="id113s2488" originChamber="SENATE" orig-publish-date="2014-06-18" update-date="2014-07-31">
<title>Working Parents Home Office Act</title>
<summary summary-id="id113s2488v00" currentChamber="SENATE" update-date="2014-07-31">
<action-date>2014-06-18</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-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>]]></summary-text>
</summary>
</item>
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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 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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</BillSummaries>
