A bill to amend the Internal Revenue Code of 1986 to clarify the deduction for expenses of certain home offices, and for other purposes.

Amends the Internal Revenue Code to allow the deduction for home office expenses if: (1) management or administrative activities are essential to the trade or business; (2) the only available office for such activities is the dwelling unit; (3) such office is essential to such trade or business; and (4) the taxpayer spends a substantial amount of time in such office.