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Temporary Home Office Deduction for Employees

This act temporarily allows employees to deduct certain work-related expenses incurred while working from home. This means individuals working remotely may reduce their taxable income by these costs, potentially leading to lower tax bills. The deduction applies to expenses paid or incurred between March 13, 2020, and December 31, 2022.
Key points
Employees can deduct work-related expenses, such as home office costs, from their taxable income.
This deduction is not treated as an itemized deduction, making it accessible even for those who do not itemize.
The deduction covers expenses incurred from March 13, 2020, to December 31, 2022.
The amount of the deduction may be reduced for higher-income earners, specifically above $200,000 for single filers and $400,000 for joint filers.
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Additional Information
Print number: 117_HR_6500
Sponsor: Rep. Morelle, Joseph D. [D-NY-25]
Process start date: 2022-01-25
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Home Office Deduction Act of 2022

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_6500.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2022-01-25.

What are the main provisions?

Key points include:

  • Employees can deduct work-related expenses, such as home office costs, from their taxable income.
  • This deduction is not treated as an itemized deduction, making it accessible even for those who do not itemize.
  • The deduction covers expenses incurred from March 13, 2020, to December 31, 2022.
  • The amount of the deduction may be reduced for higher-income earners, specifically above $200,000 for single filers and $400,000 for joint filers.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Morelle, Joseph D. [D-NY-25].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Labor