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.

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.

By Mr. McCONNELL, S3811 [18JN]

Text, S3813 [18JN]

Cosponsors added, S4904 [24JY]