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Deductions & credits
This part of Pub 587 has remained unchanged (except for page layout) since Pub 587's introduction in 1994. It refers to the nondeductibility of expenditures on parts of the home not involved in the business use and does not say that lawn care is universally nondeductible. As far as I can tell, there is nothing in the text of the Tax Cuts and Jobs Act of 2017 that has any bearing on this.
‎August 1, 2019
12:36 PM