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S. 1281

Helping Our Middle-Class Entrepreneurs Act

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.

Read twice and referred to the Committee on Finance.

Sen. Udall, Tom [D-NM](D-NM)Sponsor
1 cosponsor1 R
1cosponsors1committees2actions1related bills4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Helping Our Middle-Class Entrepreneurs Act — Informed