I 
111TH CONGRESS 
1ST SESSION H. R. 3056 
To amend the Internal Revenue Code of 1986 to simplify the deduction 
for use of a portion of a residence as a home office by providing 
an optional standard home office deduction. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 25, 2009 
Mr. GONZALEZ introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to simplify 
the deduction for use of a portion of a residence as 
a home office by providing an optional standard home 
office deduction. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Home Office Tax De-
duction Simplification and Improvement Act of 2009’’. 
SEC. 2. OPTIONAL STANDARD HOME OFFICE DEDUCTION. 
(a) IN GENERAL.—Subsection (c) of section 280A of 
the Internal Revenue Code of 1986 (relating to exceptions 
VerDate Nov 24 2008 
03:57 Jun 30, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3056.IH
H3056
rfrederick on PROD1PC67 with BILLS
for certain business or rental use; limitation on deductions 
for such use) is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(7) ELECTION OF STANDARD HOME OFFICE 
DEDUCTION.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual who is allowed a deduction for the use of 
a portion of a dwelling unit as a business by 
reason of paragraph (1), (2), or (4), notwith-
standing the limitations of paragraph (5), if 
such individual elects the application of this 
paragraph for the taxable year with respect to 
such dwelling unit, such individual shall be al-
lowed a deduction equal to the standard home 
office deduction for the taxable year in lieu of 
the deductions otherwise allowable under this 
chapter for such taxable year by reason of para-
graph (1), (2), or (4). 
‘‘(B) STANDARD
HOME
OFFICE
DEDUC-
TION.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the standard home office 
deduction is an amount equal to the prod-
uct of— 
VerDate Nov 24 2008 
03:57 Jun 30, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3056.IH
H3056
rfrederick on PROD1PC67 with BILLS
‘‘(I) the applicable home office 
standard rate, and 
‘‘(II) the square footage of the 
portion of the dwelling unit to which 
paragraph (1), (2), or (4) applies. 
‘‘(ii) 
APPLICABLE
HOME
OFFICE 
STANDARD
RATE.—For purposes of this 
subparagraph, the term ‘applicable home 
office standard rate’ means the rate appli-
cable to the taxpayer’s category of busi-
ness, as determined and published by the 
Secretary for the 3 categories of businesses 
described in paragraphs (1), (2), and (4) 
for the taxable year. 
‘‘(iii) MAXIMUM
SQUARE
FOOTAGE 
TAKEN
INTO
ACCOUNT.—The Secretary 
shall determine and publish annually the 
maximum square footage that may be 
taken into account under clause (i)(II) for 
each of the 3 categories of businesses de-
scribed in paragraphs (1), (2), and (4) for 
the taxable year. 
‘‘(C) EFFECT OF ELECTION.— 
‘‘(i) GENERAL RULE.—Except as pro-
vided in clause (ii), any election under this 
VerDate Nov 24 2008 
03:57 Jun 30, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3056.IH
H3056
rfrederick on PROD1PC67 with BILLS
paragraph, once made by the taxpayer with 
respect to any dwelling unit, shall continue 
to apply with respect to such dwelling unit 
for each succeeding taxable year. 
‘‘(ii) 
ONE-TIME
ELECTION
PER 
DWELLING UNIT.—A taxpayer who elects 
the application of this paragraph in a tax-
able year with respect to any dwelling unit 
may revoke such application in a subse-
quent taxable year. After so revoking, the 
taxpayer may not elect the application of 
this paragraph with respect to such dwell-
ing unit in any subsequent taxable year. 
‘‘(D) DENIAL OF DOUBLE BENEFIT.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), in the case of a tax-
payer who elects the application of this 
paragraph for the taxable year, no other 
deduction or credit shall be allowed under 
this subtitle for such taxable year for any 
amount attributable to the portion of a 
dwelling unit taken into account under this 
paragraph. 
‘‘(ii) 
EXCEPTION
FOR
DISASTER 
LOSSES.—A taxpayer who elects the appli-
VerDate Nov 24 2008 
03:57 Jun 30, 2009
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H3056.IH
H3056
rfrederick on PROD1PC67 with BILLS
cation of this paragraph in any taxable 
year may take into account any disaster 
loss described in section 165(i) as a loss 
under section 165 for the applicable tax-
able year, in addition to the standard home 
office deduction under this paragraph for 
such taxable year. 
‘‘(E) REGULATIONS.—The Secretary shall 
prescribe such regulations as may be necessary 
to carry out the purposes of this paragraph.’’. 
(b) MODIFICATION OF HOME OFFICE BUSINESS USE 
RULES.— 
(1) PLACE OF MEETING.—Subparagraph (B) of 
section 280A(c)(1) of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘(B) as a place of business which is used 
by the taxpayer in meeting or dealing with pa-
tients, clients, or customers in the normal 
course of the taxpayer’s trade or business, or’’. 
(2) DE
MINIMIS
PERSONAL
USE.—Paragraph 
(1) of section 280A(c) of such Code is amended by 
striking ‘‘for the convenience of his employer’’ and 
inserting ‘‘for the convenience of such employee’s 
employer. A portion of a dwelling unit shall not fail 
to be deemed as exclusively used for business for 
VerDate Nov 24 2008 
03:57 Jun 30, 2009
Jkt 079200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H3056.IH
H3056
rfrederick on PROD1PC67 with BILLS