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

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.