Home Office Deduction Act of 2022

2022-01-25

Introduced in House

Home Office Deduction Act of 2022

This bill allows a tax deduction during the period beginning on March 13, 2020, and ending on December 31, 2022, for the trade or business expenses of employees who do not itemize their tax deductions. The amount of such deduction is subject to a phaseout based on the taxpayer's modified adjusted gross income.

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