Unless that changes, people will need to get creative with expenses. You will now have to hire your wife as a homeschooling teacher and pay her X amount and write that off. Now you house is a write off for her do to it being a 'workspace'.   It might seem fucked up (especially if you are the bread winner making over 100k) of its face but it may open so many creative ways to beat the system that will still be infinitely better than the current process.