,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ijag  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ag1       
#bjbj,mr4 ,morelle introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to temporarily allow a         
deduction for the trade or business     
expenses of employees4  #a4 ,short title
 ,this ,act may be cited as the ,home   
,office ,deduction ,act of #bjbj4  #b4  
,temporary deduction for trade or       
business expenses of employees  7a7 ,in 
general ,for purposes of the ,internal  
,revenue ,code of #aihf-- 7#a7 the      
qualified employee trade or business    
deductions of any taxpayer for any      
taxable year shall not be treated as    
itemized deductions1 and  7#b7 in the   
case of an taxpayer who does not elect  
to itemize such taxpayer's deductions   
for any taxable year1 the taxable income
 of such taxpayer for such taxable shall
 be reduced by the qualified employee   
trade or business deductions of such    

taxpayer for such taxable year4  7b7    
,qualified employee trade or business   
deductions ,for purposes of this        
section-- 7#a7 ,in general ,the term    
qualified employee trade or business    
deductions means so much of the         
taxpayer's employee trade or business   
deductions for the taxable year as      
exceed #b percent the taxpayer's        
adjusted gross income 7as defined in    
section #fb of the ,internal ,revenue   
,code of #aihf7 for such taxable year4  
7#b7 ,employee trade or business        
deductions ,the term employee trade or  
business deductions means so much of the
 deductions allowed by section #afb of  
the ,internal ,revenue ,code of #aihf   
7determined without regard to section   
#fg7;g7 of such ,code7 as are           
attributable to amounts paid or         
incurred-- 7,a7 in the trade or business
 of being an employee1 and  7,b7 during 
the period beginning on ,march #ac1     
#bjbj1 and ending on ,december #ca1     
#bjbj4  7c7 ,phase-,out based on        

modified adjusted gross income  7#a7 ,in
 general ,in the case of any taxpayer   
for any taxable year1 the amount of     
qualified employee trade or business    
deductions taken into account under     
subsection 7a7 7determined without      
regard to this subsection7 shall be     
reduced 7but not below zero7 by the     
amount which bears the same ratio to the
 amount of such deductions 7as so       
determined7 as-- 7,a7 the excess of--   
7i7 the taxpayer's modified adjusted    
gross income for such taxable year1 over
  7ii7 #bjj1jjj 7#djj1jjj in the case of
 a joint return71 bears to  7,b7 #ej1jjj
 7#ajj1jjj in the case of a joint       
return74  7#b7 ,modified adjusted gross 
income ,for purposes of this subsection1
 the term modified adjusted gross income
 means the adjusted gross income of the 
taxpayer 7as defined in section #fb of  
the ,internal ,revenue ,code of #aihf7  
for the taxable year increased by any   
amount excluded from gross income under 
sections #iaa1 #ica1 and #icc of such   

,code4