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HR 2310 114th Congress House

HOME Act

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

Introduced: May 13, 2015 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 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
May 13, 2015
Referred to the House Committee on Ways and Means.
May 13, 2015
Introduced in House
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 Latest action May 13, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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. Provides for an inflation adjustment to the standard deduction amount in calendar years beginning after 2015.

 Related & companion bills 2
  • HR 836 Reintroduced Bill HOME Act
  • S 1281 Identical bill HOME Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2310: HOME Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2310/
MLA
"H.R. 2310: HOME Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2310/.
Bluebook (legal)
H.R. 2310, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2310/.
Markdown link
[H.R. 2310: HOME Act](https://openamerica.io/bill/114-HR-2310/)
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