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I
117TH CONGRESS
1ST SESSION H. R. 3058
To temporarily allow a deduction for the trade or business expenses of
employees.
IN THE HOUSE OF REPRESENTATIVES
MAY 7, 2021
Mr. MORELLE introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To temporarily allow a deduction for the trade or business
expenses of employees.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Home Office Deduc-
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tion Act of 2021’’.
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SEC. 2. TEMPORARY DEDUCTION FOR TRADE OR BUSINESS
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EXPENSES OF EMPLOYEES.
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(a) IN GENERAL.—For purposes of the Internal Rev-
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enue Code of 1986—
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•HR 3058 IH
(1) the qualified employee trade or business de-
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ductions of any taxpayer for any taxable year shall
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not be treated as itemized deductions, and
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(2) in the case of an taxpayer who does not
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elect to itemize such taxpayer’s deductions for any
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taxable year, the taxable income of such taxpayer for
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such taxable shall be reduced by the qualified em-
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ployee trade or business deductions of such taxpayer
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for such taxable year.
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(b) QUALIFIED EMPLOYEE TRADE OR BUSINESS DE-
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DUCTIONS.—For purposes of this section, the term ‘‘quali-
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fied employee trade or business deductions’’ means so
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much of the deductions allowed by section 162 of the In-
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ternal Revenue Code of 1986 (determined without regard
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to section 67(g) of such Code) as are attributable to
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amounts paid or incurred—
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(1) in the trade or business of being an em-
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ployee, and
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(2) during the period beginning on March 13,
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2020, and ending on December 31, 2021.
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(c) PHASE-OUT BASED
ON MODIFIED ADJUSTED
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GROSS INCOME.—
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(1) IN GENERAL.—In the case of any taxpayer
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for any taxable year, the amount of qualified em-
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ployee trade or business deductions taken into ac-
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•HR 3058 IH
count under subsection (a) (determined without re-
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gard to this subsection) shall be reduced (but not
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below zero) by the amount which bears the same
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ratio to the amount of such deductions (as so deter-
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mined) as—
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(A) the excess of—
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(i) the taxpayer’s modified adjusted
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gross income for such taxable year, over
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(ii) $200,000 ($400,000 in the case of
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a joint return), bears to
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(B) $50,000 ($100,000 in the case of a
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joint return).
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(2) MODIFIED ADJUSTED GROSS INCOME.—For
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purposes of this subsection, the term ‘‘modified ad-
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justed gross income’’ means the adjusted gross in-
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come of the taxpayer (as defined in section 62 of the
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Internal Revenue Code of 1986) for the taxable year
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increased by any amount excluded from gross in-
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come under sections 911, 931, and 933 of such
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Code.
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Æ
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