If that's the law, then the law is wrong. To be fair, we should also make these deductions available to employees as well as those who are self-employed. Of course not, but there are a great many benefits. If traffic is reduced, air pollution from auto emissions is lessened. The wear and tear on roads, bridges and commuters nerves are reduced.
Energy is conserved.
Business data stored and transmitted electronically conserves paper and reduces waste disposal problems. The technology exists today to allow many employees to do at least a part of their work from home offices. If the government stops penalizing home work, companies and employees for whom it makes business sense to try telecommuting will be free to do so without tax penalty. By expanding the private market for home computers, fax machines, software, and the networks that link them, we can help assure America's preeminence in this rapidly developing frontier of communications technology. For some people, the main attraction of working at home is the lifestyle advantage it offers.