The Honorable Barbara Boxer

United States Senate

112 Hart Senate Office Building

Washington, D.C. 20510

Dear Senator Boxer:

On behalf of the Small Business & Entrepreneurship Council (SBE Council) and our nationwide membership of entrepreneurs, I am writing to express strong support for your amendment to the Small Business Jobs Act of 2010 that will simplify the home office deduction.

The complexity underlying the current deduction is a barrier to successful entrepreneurship. During this challenging economic period, our nation certainly needs more enterprises to take root and grow.  Your amendment will help entrepreneurs succeed.

Senate Amendment #4430 creates the option of a standard home office deduction, which gives entrepreneurs a streamlined choice for accessing this important tax benefit. Many more entrepreneurs will use the $1,500 standard deduction as it offers simplicity and will provide critical tax relief.  This will be a great boost to hard-working small business owners who are struggling under difficult and competitive conditions.

Thank you for your leadership in helping to promote fairness for home-based businesses.  Please let us know what we can do to help advance this important amendment through the Senate.

Sincerely,

Karen Kerrigan, President & CEO