There is one summary for S.1260. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (06/27/2013)

Helping Our Middle-Class Entrepreneurs Act or the HOME 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.