There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/22/2009)

Home Office Deduction Simplification Act - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.