I 
111TH CONGRESS 
1ST SESSION H. R. 3615 
To amend the Internal Revenue Code of 1986 to provide a standard home 
office deduction. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2009 
Mr. SCHRADER (for himself, Mr. NUNES, Mr. KIND, Mr. BUCHANAN, Mrs. 
BLACKBURN, Mr. BRIGHT, Mrs. KIRKPATRICK
of Arizona, Mrs. 
HALVORSON, Mr. MANZULLO, Mrs. MCMORRIS RODGERS, Mr. SCHAUER, 
Mr. WESTMORELAND, Mr. BOOZMAN, Mr. CARNEY, Mr. HALL of New 
York, Mr. HIMES, Ms. KOSMAS, Ms. MARKEY of Colorado, Mr. PAUL, 
Mr. SCHOCK, Mr. MINNICK, Mr. PERRIELLO, and Mr. NYE) 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 provide 
a 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 Deduc-
tion Simplification Act’’. 
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SEC. 2. STANDARD DEDUCTION FOR BUSINESS USE OF 
HOME. 
(a) IN GENERAL.—Subsection (c) of section 280A of 
the Internal Revenue Code of 1986 (relating to disallow-
ance of certain expenses in connection with business use 
of home, rental of vacation homes, etc.) is amended by 
adding at the end the following new paragraph: 
‘‘(7) STANDARD HOME OFFICE DEDUCTION.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual that is allowed a deduction for the use of 
a home office because of a use described in 
paragraphs (1), (2), or (4) of this subsection, 
notwithstanding the limitations of paragraph 
(5), if such individual elects the application of 
this paragraph for the taxable year, such indi-
vidual shall be allowed a deduction equal to the 
standard home office deduction for the taxable 
year in lieu of the deductions otherwise allow-
able under this chapter for such taxable year by 
reason of being attributed to such use. 
‘‘(B) STANDARD
HOME
OFFICE
DEDUC-
TION
AMOUNT.—For purposes of this para-
graph, the standard home office deduction is 
the lesser of— 
‘‘(i) $1,500, or 
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‘‘(ii) the gross income derived from 
the individual’s trade or business for which 
such use occurs. 
‘‘(C) INFLATION
ADJUSTMENT.—In the 
case of any taxable year beginning in a calendar 
year after 2010, the dollar amount in subpara-
graph (B)(i) shall be increased by an amount 
equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘2009’ for 
‘1992’ in subparagraph (B) thereof. 
Any increase determined under the preceding 
sentence shall be rounded to the nearest mul-
tiple of $100.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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