[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 1754 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 1754

 To amend the Internal Revenue Code of 1986 to provide for a standard 
    home office deduction in the case of certain uses of the office.


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                   IN THE SENATE OF THE UNITED STATES

                            October 6, 2009

  Mrs. Boxer (for herself, Mr. Merkley, Mr. Lieberman, and Mr. Bayh) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide for a standard 
    home office deduction in the case of certain uses of the office.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Home Office Deduction Simplification 
Act of 2009''.

SEC. 2. STANDARD HOME OFFICE DEDUCTION.

    (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 who 
                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), if such individual elects the 
                application of this paragraph for the taxable year, 
                such individual shall be allowed a deduction equal to 
                the standard home office deduction for the taxable year 
                in lieu of the deductions otherwise allowable under 
                this chapter for such taxable year by reason of being 
                attributed to such use.
                    ``(B) Standard home office deduction.--For purposes 
                of this paragraph, the standard home office deduction 
                is the lesser of--
                            ``(i) $1,500, or
                            ``(ii) the gross income derived from the 
                        individual's trade or business for which such 
                        use occurs.
                    ``(C) Inflation adjustment.--In the case of any 
                taxable year beginning in a calendar year after 2009, 
                the dollar amount in subparagraph (B)(i) shall be 
                increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `2008' for `1992' in 
                        subparagraph (B) thereof.
                Any increase determined under the preceding sentence 
                shall be rounded to the nearest multiple of $100.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2008.
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