[20060426]RS22052_短期住宅租金的税务处理：改革方案.pdf

1 In this report, de minimis refers to a small number of rental days and is not necessarily meantto imply small dollar amounts.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22052Updated April 26, 2006Tax Treatment of Short Term ResidentialRentals: Reform Proposalname redactedAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryGenerally, taxable income has included rental income from real property.However, an exclusion for de minimis1 rental income (from the rental of a taxpayersresidence for a period of less than 15 days per year) was enacted by the Tax Reform Actof 1976, (P.L. 94-455). Since that time, a number of tax reform proposals have calledfor inclusion of de minimis rental income as taxable income. The most recent proposalwas contained in a report prepared by the Joint Committee on Taxation at the behest ofSenators Grassley and Baucus. The proposal would cap the currently unlimitedexclusion at $2,000 and rental income greater than $2,000 would be included as taxableincome. Deductions for operating costs associated with the rental period (anddepreciation) would be allowable but would