A bill to amend the Internal Revenue Code of 1954 to eliminate the exclusive use requirement for deducting expenses attributable to a personal residence used for certain home industries.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow expenses attributable to a trade or business of a kind customarily carried on in the home as a sole proprietorship to be deducted from gross income even though the home is used as the taxpayer's principal residence so long as the activities conducted outside the home are merely incidental to the conduct of such business.…