I 111th CONGRESS 1st Session H. R. 1561 IN THE HOUSE OF REPRESENTATIVES March 17, 2009 Mr. Fortenberry introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.

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.