Section 1 Short title
This Act may be cited as the “Working Parents Home Office Act ”.
Working Parents Home Office Act
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.
Sec. 2 Exception to the exclusive use requirement for home offices for care of children and grandchildren
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).”
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2013.