[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2488 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2488

 To amend the Internal Revenue Code of 1986 to provide an exception to 
    the exclusive use requirement for home offices if the other use 
  involves care of a qualifying child of the taxpayer, and for other 
                               purposes.


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                   IN THE SENATE OF THE UNITED STATES

                             June 18, 2014

 Mr. McConnell introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide an exception to 
    the exclusive use requirement for home offices if the other use 
  involves care of a qualifying child of the taxpayer, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Working Parents Home Office Act''.

SEC. 2. EXCEPTION TO THE EXCLUSIVE USE REQUIREMENT FOR HOME OFFICES FOR 
              CARE OF CHILDREN AND GRANDCHILDREN.

    (a) In General.--Section 280A(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
            ``(7) Exception to exclusivity requirement for business use 
        of a dwelling unit.--
                    ``(A) In general.--A taxpayer shall not be treated 
                as failing to meet the exclusive use requirement of 
                paragraph (1) with respect to a portion of a dwelling 
                unit if the only other use of that portion is to care 
                for a qualifying child of the taxpayer while the 
                taxpayer is conducting the trade or business described 
                in paragraph (1).
                    ``(B) Qualifying child.--For purposes of this 
                paragraph, the term `qualifying child' has the meaning 
                given to such term by section 152(c)(1), except that 
                only individuals bearing a relationship to the taxpayer 
                described in section 152(c)(2)(A) shall be taken into 
                account under section 152(c)(1)(A).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2013.
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