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HR 6214 110th Congress House Taxation Commerce Home offices Income tax Tax deductions

Home Office Deduction Simplification Act of 2008

Introduced: June 9, 2008 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 9, 2008
Referred to the House Committee on Ways and Means.
Jun 9, 2008
Sponsor introductory remarks on measure. (CR E1168)
Jun 9, 2008
Introduced in House
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 Plain-English summary Congressional Research Service

Home Office Deduction Simplification Act of 2008 - 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.

What's happening now June 9, 2008

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 6972 Related bill To amend the Internal Revenue Code of 1986 to provide for a standard home office deduction in the case of certain uses …
  • HR 7074 Related bill Home Office Tax Deduction Simplification and Improvement Act of 2008
  • S 3371 Related bill Home Office Tax Deduction Simplification and Improvement Act of 2008
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Boozman, John
Arkansas · Jul 8, 2008
 D
Davis, Danny K.
Illinois · Jun 17, 2008
 R
Smith, Adrian
Nebraska · Jun 9, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6214: Home Office Deduction Simplification Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-HR-6214/
MLA
"H.R. 6214: Home Office Deduction Simplification Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-6214/.
Bluebook (legal)
H.R. 6214, 110th Cong. (2026), https://openamerica.io/bill/110-HR-6214/.
Markdown link
[H.R. 6214: Home Office Deduction Simplification Act of 2008](https://openamerica.io/bill/110-HR-6214/)
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