[Congressional Record Volume 160, Number 95 (Wednesday, June 18, 2014)]
[Senate]
[Page S3813]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. McCONNELL:
  S. 2488. A bill to amend the Internal Revenue Code of 1986 to provide 
an exception to the exclusive use requirement for home offices if the 
other use involves care of a qualifying child of the taxpayer, and for 
other purposes; to the Committee on Finance.
  Mr. McCONNELL. Mr. President, I ask unanimous consent that the text 
of the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2488

       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 ``Working Parents Home Office 
     Act''.

     SEC. 2. EXCEPTION TO THE EXCLUSIVE USE REQUIREMENT FOR HOME 
                   OFFICES FOR CARE OF CHILDREN AND GRANDCHILDREN.

       (a) In General.--Section 280A(c) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following:
       ``(7) Exception to exclusivity requirement for business use 
     of a dwelling unit.--
       ``(A) In general.--A taxpayer shall not be treated as 
     failing to meet the exclusive use requirement of paragraph 
     (1) with respect to a portion of a dwelling unit if the only 
     other use of that portion is to care for a qualifying child 
     of the taxpayer while the taxpayer is conducting the trade or 
     business described in paragraph (1).
       ``(B) Qualifying child.--For purposes of this paragraph, 
     the term `qualifying child' has the meaning given to such 
     term by section 152(c)(1), except that only individuals 
     bearing a relationship to the taxpayer described in section 
     152(c)(2)(A) shall be taken into account under section 
     152(c)(1)(A).''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2013.
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