A bill to amend the Internal Revenue Code to clarify when the costs of maintaining an office at home may be deducted.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to tax deductions for business use of a dwelling unit, to allow such deductions so long as the portion of the dwelling unit devoted to business is: (1) exclusively used on a regular basis as a place of business; and (2) the principal place of one of the taxpayer's trades or businesses, even if not the principal place of his or her principal trade or business.…