Important Changes for 1999 The following are some of the tax changes for 1999. For informationon other changes, see Publication 553, Highlights of 1999 TaxChanges. five star hotel in EstorilBusiness use of your home.Beginning in 1999, you may be able to deduct expenses for your homeoffice even if it is not where you perform your most importantbusiness activities or spend most of your business time. Forinformation about deducting expenses for business use of your home,see Business Use of Your Home in chapter 8. General business credits.As this publication was being prepared for print, Congress wasconsidering legislation that would extend the expiration dates for thefollowing components of the general business credit. For moreinformation, see Publication 553. Research credit. The research credit does not apply toexpenses you paid or incurred after June 30, 1999. Work opportunity credit. The work opportunity creditdoes not apply to wages you paid or incurred for qualified targetedgroup members who began work for you after June 30, 1999. Welfare-to-work credit. The welfare-to-work credit doesnot apply to wages you paid or incurred for qualified long-term familyassistance recipients who began work for you after June 30, 1999. recensione sull'albergo NaplesHealth insurance deduction for the self-employed.For 1999, this deduction increases to 60% of the amount you paidfor medical insurance for yourself and your family. For moreinformation, see Insurance in chapter 8. Photographs of missing children.The Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST(1-800-843-5678) if you recognize a child. Section 179 deduction.For 1999, the total cost you can elect to deduct under section 179of the Internal Revenue Code is increased to $19,000. For informationon the section 179 deduction, see Depreciation in chapter 8. Self-employment tax.The maximum net self-employment earnings subject to the socialsecurity part (12.4%) of the self-employment tax increased to $72,600for 1999. For more information, see Self-Employment Tax inchapter 1. Standard mileage rate.The standard mileage rate for the cost of operating your car, van,pickup, or panel truck in 1999 is 32 1/2 cents a mile forall business miles driven before April 1. The rate is 31 cents a milefor business miles driven after March 31. See hotel a FirenzeCar and TruckExpenses in chapter 8.