[jedberg]

This is a good example of somewhere the two parties can work together. Give a tax break to companies that reimburse you for part of your mortgage/rent/utilities for your home office, and give a tax break to the employee so they don't have to count it as income.

You can kind of do this already, but making it explicit would help everyone, and since it's both pro-business and pro-employee, it appeals to both sides of the aisle.