Address your memo to the Senior Partner of the firm.

Home Office Deduction (Employees) With the TCJA (Tax Cuts & Jobs Act) in late 2017, Congress reversed decades of tax policy effective for calendar 2018 and forward namely, it suddenly denied the home office deduction to employees who work from home at the direction, or for the convenience, of their employers. Now, in mid-2020, we are in the midst of a pandemic and the vast majority of office job employees who are still employed are working from home, and not by choice. Yet no home office deduction is available to them under current (post-TCJA) law.

Is this fair? Should the pre-2018 home office deduction for employees, limited though it was, be reinstated? If so, should it be reinstated permanently, or just for the duration of the pandemic? Alternatively, are there good reasons why it shouldnt be reinstated, notwithstanding current cir-cumstances? Review the relevant literature on this topic, form your own conclusion(s), and then state and support your analysis.