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H.R. 3615 111th Congress House

Home Office Deduction Simplification Act

Official title: To amend the Internal Revenue Code of 1986 to provide a standard home office deduction.

Introduced: September 22, 2009 See on congress.gov
Taxation Business investment and capitalHousing finance and home ownershipIncome tax deductions
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 22, 2009
Referred to the House Committee on Ways and Means.
Sep 22, 2009
Introduced in House
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 Latest action September 22, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 3
  • HR 1561 Related bill To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.
  • S 1754 Related bill Home Office Deduction Simplification Act of 2009
  • HR 1509 Identical bill Home Office Deduction Simplification Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 20
All 20 Democratic 2 Republican 6
R
Calvert, Ken
California · May 18, 2010
Ellsworth, Brad
· May 4, 2010
Dahlkemper, Kathleen
· Apr 28, 2010
 R
Thompson, Glenn
Pennsylvania · Apr 28, 2010
 D
Luján, Ben Ray
New Mexico · Jan 20, 2010
 R
Smith, Adrian
Nebraska · Oct 15, 2009
 R
Blackburn, Marsha
Tennessee · Sep 22, 2009
 R
Boozman, John
Arkansas · Sep 22, 2009
Bright, Bobby
· Sep 22, 2009
 R
Buchanan, Vern
Florida · Sep 22, 2009
Carney, Christopher
· Sep 22, 2009
Hall, John
· Sep 22, 2009
Halvorson, Deborah
· Sep 22, 2009
 D
Himes, James A.
Connecticut · Sep 22, 2009
Kosmas, Suzanne
· Sep 22, 2009
Markey, Betsy
· Sep 22, 2009
Minnick, Walter
· Sep 22, 2009
Nye, Glenn
· Sep 22, 2009
Perriello, Thomas
· Sep 22, 2009
Schauer, Mark
· Sep 22, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3615: Home Office Deduction Simplification Act. 111th Congress. Open America. https://openamerica.io/bill/111-HR-3615/
MLA
"H.R. 3615: Home Office Deduction Simplification Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3615/.
Bluebook (legal)
H.R. 3615, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3615/.
Markdown link
[H.R. 3615: Home Office Deduction Simplification Act](https://openamerica.io/bill/111-HR-3615/)
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