# Home Office Deduction Act of 2022

This bill would let employees deduct work-related expenses directly from their taxes without having to itemize deductions. Normally, if you work from home or have job expenses like supplies, uniforms, or equipment, you can only deduct these costs if you itemize deductions on your tax return—and even then, there are strict limits. This bill would change that by allowing employees to subtract these expenses from their income before calculating what they owe, which is a much better deal for most people.

The catch is that this benefit only applies to expenses you paid between March 13, 2020 (when the pandemic started) and December 31, 2022. So if you had work-from-home costs during that period—like office furniture, internet upgrades, or supplies you bought yourself—you could potentially claim them. However, the benefit phases out if you earn more money. Single filers start losing the deduction once they make over $200,000, and married couples filing jointly lose it above $400,000. By the time you're earning $250,000 (or $500,000 for joint filers), the deduction disappears entirely.

This bill would primarily help middle-class workers who had to set up home offices during the pandemic but don't earn high incomes. It wouldn't help high earners much, and it wouldn't help people who already had the ability to deduct these expenses through other tax rules. Since the bill only covers a specific time period that has already passed, it would essentially be a retroactive tax break for people who can prove they had qualifying expenses during those pandemic years.

Home Office Deduction Act of 2022

Morelle, Joseph D.

Home Office Deduction Act of 2022 This bill allows a tax deduction during the period beginning on March 13, 2020, and ending on December 31, 2022, for the trade or business expenses of employees who do not itemize their tax deductions. The amount of such deduction is subject to a phaseout based on the taxpayer's modified adjusted gross income.