Home Worker Tax Relief Act of 1994

Home Worker Tax Relief Act of 1994 - Amends the Internal Revenue Code to provide that a home office qualifies as a principal place of business for purposes of the deductibility of expenses if the office is the location where the taxpayer's essential administrative, management or telecommuting activities are conducted on a regular and systematic (and not incidental) basis.

Allows individuals who work at home to deduct a proportionate amount of the equipment they use to telecommute.