We've already discussed how, as the political season heats up, now is the time for you to try to enact changes that will help small businesses. Here's one, as suggested here and here: simplifying the home office tax deduction, which is currently so complicated that only a small percentage of the 8.3 million Americans with rooms in their homes used exclusively for business take it. That means that many owners of the 53% of all small businesses that are run from home are simply not availing themselves of this break, simply because it's too complex.

The general idea of reform seems to involve a standard deduction; in fact, Rep. John McHugh (R-N.Y.) has proposed one worth $1500, which may be itemized. In fact, the Small Business Administration itself, through its Office of Advocacy's Regulatory Review and Reform program, has called for a standard deduction. So have a host of small business lobbying groups.

The National Federation of Independent Business's issue page makes the case for an optional home office standard deduction pretty persuasively. "Home-based businesses incur expenses that would be easily deductible if the businesses were not located in a home," it argues. "The complicated recordkeeping now required by the IRS to qualify for a home-office deduction is a barrier to many who would qualify but don't have the time and staff to do the paperwork."

From an abstract policy perspective, having a deduction that not even a third of those eligible for it actually take (Independent Street estimates that 2.7 million take it out of 8.3 million who are allowed to) is senseless. It would be one thing to oppose the deduction outright: we don't, but there is at least grounds for disagreement there. However, assuming the deduction exists--meaning that policymakers have collectively decided it is better to have it than not to--it ought to be as simple as possible in order to encourage as many people as possible to take it. The current situation promotes a massive inefficiency in which those with the know-how, time, or money to hire a good accountant get an unfair and unanticipated leg up on those who don't. That has to end.