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 to provide a tax deduction for expenses in connection with the business use of a home to the extent that such expenses are allocable to a portion of the dwelling unit which is exclusively used by the taxpayer as a place of business and: (1) is the principal place of trade or business of the taxpayer; (2) is used by patients, clients or customers; or (3) is a separate structure not attached to the dwelling unit.