,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bdhh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ah1     
#bjad ,mr4 ,mc,connell introduced the   
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide an   
exception to the exclusive use          
requirement for home offices if the     
other use involves care of a qualifying 
child of the taxpayer1 and for other    
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,working ,parents   
,home ,office ,act 4  #b4 ,exception to 
the exclusive use requirement for home  
offices for care of children and        
grandchildren  7a7 ,in general ,section 
#bhj;,a7c7 of the ,internal ,revenue    
,code of #aihf is amended by adding at  
the end the following3  7#g7 ,exception 
to exclusivity requirement for business 
use of a dwelling unit  7,a7 ,in general
 ,a taxpayer shall not be treated as    
failing to meet the exclusive use       

requirement of paragraph 7#a7 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 7#a74  7,b7      
,qualifying child ,for purposes of this 
paragraph1 the term qualifying child has
 the meaning given to such term by      
section #aeb7;c77#a71 except that only  
individuals bearing a relationship to   
the taxpayer described in section       
#aeb7;c77#b77;,a7 shall be taken into   
account under section #aeb7;c77#a77;,a74
  4  7b7 ,effective date ,the amendment 
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjac4