,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bdhh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ah1 #bjad ,mr4  
,mc,connell introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to       
provide an exception to ! exclusive use 
requirem5t = home (fices if ! o!r use   
involves c>e ( a qualify+ *ild ( !      
taxpay]1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,work+  
,p>5ts ,home ,(fice ,act 4  #b4         
,exception to ! exclusive use requirem5t
 = home (fices = c>e ( *ildr5 &         
gr&*ildr5  7a7 ,9 g5]al ,section        
#bhj;,a7c7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end !       
foll[+3  7#g7 ,exception to exclusivity 
requirem5t = bus9ess use ( a dwell+ unit
  7,a7 ,9 g5]al ,a taxpay] %all n be    
treat$ z fail+ to meet ! exclusive use  
requirem5t ( p>agraph 7#a7 ) respect to 
a portion ( a dwell+ unit if ! only o!r 
use ( t portion is to c>e = a qualify+  

*ild ( ! taxpay] :ile ! taxpay] is      
conduct+ ! trade or bus9ess describ$ 9  
p>agraph 7#a74  7,b7 ,qualify+ *ild ,=  
purposes ( ?is p>agraph1 ! t]m qualify+ 
*ild has ! mean+ giv5 to su* t]m by     
section #aeb7;c77#a71 except t only     
individuals be>+ a relation%ip to !     
taxpay] describ$ 9 section              
#aeb7;c77#b77;,a7 %all be tak5 into     
acc\nt "u section #aeb7;c77#a77;,a74  4 
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjac4