HOME OFFICE AMENDMENT

WHEREAS, the 1976 amendments to the Internal Revenue Code enacted new provisions for home office deductions; and

WHEREAS, among the new provisions was the requirement that a home office be the principal place of business of the taxpayer; and

WHEREAS, certain exceptions were made to that provision; and

WHEREAS, the exceptions did not include any which would apply to teachers; and

WHEREAS, the working conditions of teachers are such that it is impossible for them to perform research, preparation, and grading of papers because of lack of space in schools, colleges and universities:

RESOLVED, that the AFT seek legislation to reinstate the home office provisions of the previous law, and

RESOLVED, that the AFT call upon the AFL-CIO to aid in this effort.