Amendment ID: S2397-38-R1

Redraft Amendment 38

Home Office Deduction Definition

Messrs. Tarr and O'Connor move that the proposed new text be amended by inserting after section ___ the following new section:-

"Section ____. Chapter 62 of the Massachusetts General Laws as appearing is hereby amended by inserting after section 6 the following section—

Section 6 ½

For purposes of this section the term "Qualified Home Office Space" shall be defined as - a portion of the dwelling unit which is used on a regular basis as the principal place of business for any trade or business of the taxpayer.

The Qualified Home Office Space deduction as provided and enforced in the Department of Revenue's Schedule C filing documentation shall be adhered to using the definition provided in this section. Nothing in this section shall seek to contradict the definition of the term used in the code in 26 U.S.C § 280A (c)(1)(a) or  26 U.S.C § 280A (3) for purposes of the Internal Revenue Service's adherence to the Code."