[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1561 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1561

   To amend the Internal Revenue Code of 1986 to provide a standard 
               deduction for the business use of a home.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2009

 Mr. Fortenberry introduced the following bill; which was referred to 
                    the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide a standard 
               deduction for the business use of a home.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. STANDARD DEDUCTION FOR BUSINESS USE OF HOME.

    (a) In General.--Subsection (c) of section 280A of the Internal 
Revenue Code of 1986 (relating to disallowance of certain expenses in 
connection with business use of home, rental of vacation homes, etc.) 
is amended by adding at the end the following new paragraph:
            ``(7) Standard home office deduction.--
                    ``(A) In general.--In the case of an individual 
                that is allowed a deduction for the use of a home 
                office because of a use described in paragraphs (1), 
                (2), or (4) of this subsection, notwithstanding the 
                limitations of paragraph (5), such individual may elect 
                to use the standard home office deduction for the 
                taxable year.
                    ``(B) Standard home office deduction amount.--For 
                purposes of this paragraph, the standard home office 
                deduction is the lesser of--
                            ``(i) $2,500, or
                            ``(ii) the gross income derived from the 
                        individual's trade or business for which such 
                        use occurs.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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