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S 1754 111th Congress Senate

Home Office Deduction Simplification Act of 2009

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for a standard home office deduction in the case of certain uses of the office.

Introduced: October 6, 2009 See on congress.gov
Taxation Business investment and capitalHousing finance and home ownershipIncome tax deductionsInflation and prices
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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
Oct 6, 2009
Read twice and referred to the Committee on Finance.
Oct 6, 2009
Introduced in Senate
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 Latest action October 6, 2009

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Home Office Deduction Simplification Act of 2009 - Amends the Internal Revenue Code 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. Allows an annual inflation adjustment to the standard deduction amount after 2009.

 Related & companion bills 3
  • HR 1509 Related bill Home Office Deduction Simplification Act
  • HR 1561 Related bill To amend the Internal Revenue Code of 1986 to provide a standard deduction for the business use of a home.
  • HR 3615 Related bill Home Office Deduction Simplification Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Merkley, Jeff
Oregon · Oct 6, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1754: Home Office Deduction Simplification Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-1754/
MLA
"S. 1754: Home Office Deduction Simplification Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1754/.
Bluebook (legal)
S. 1754, 111th Cong. (2026), https://openamerica.io/bill/111-S-1754/.
Markdown link
[S. 1754: Home Office Deduction Simplification Act of 2009](https://openamerica.io/bill/111-S-1754/)
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