A bill to amend the Internal Revenue Code of 1986 to clarify the deductibility of expenses by a taxpayer in connection with the business use of the home.

Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if: (1) the office is the place of business used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer; and (2) there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business.