NETWORK WORLD STEVE ULFELDER'S SOHO LIFE
12/01/04
Today's focus:  Don't expect regulatory reform in 2005

Dear [EMAIL PROTECTED],

In this issue:

* Home businesses are the secret weapon in the U.S. economy - no 
��thanks to antiquated local and IRS rules
* Links related to SOHO Life
* Featured reader resource
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Today's focus:  Don't expect regulatory reform in 2005

By Steve Ulfelder

Home-based businesses serve as vital kindling for the U.S. 
economy and account for more than half the nation's 
small-business population. So why does the IRS hate us? And why 
are many of us still vulnerable to grudge-bearing neighbors, who 
can use obsolete zoning regulations to shut us down?

The U.S. Small Business Administration's Office of Advocacy 
recently released its annual report, "The Small Business 
Economy, 2004." Among the highlights:

* Home-based businesses make up 53% of the small business 
��population and serve as incubators for many growing businesses.

* Nevertheless, these businesses face a unique regulatory 
��environment that can restrain their expansion and growth.

According to the report, the unique (that's "onerous" to you and 
me) regulations come from two major sources: the IRS and local 
municipalities.

Locally, "zoning tops the list" of troublesome regulations, says 
Joanne H. Pratt. principal of a Dallas consulting firm. Pratt 
has studied small-business trends for 25 years and helped write 
the SBA report. You may not even know it, but depending on what 
industry you're in, your town may have on the books zoning laws 
"that, if enforced, could be used to close down a business the 
next day," Pratt says.

Most of these zoning regulations were drafted when industry was 
loud, dirty and exploitative. Statutes limit the number of 
deliveries you can accept, the number of cars that can park in 
front of your house and are seldom enforced unless neighbors 
complain. If you're feuding with a neighbor, you might find 
yourself ratted out and blocked from transacting business.

Because most of the laws are obsolete, "You'd think they'd be 
easy to change," Pratt says. "But they're not." To affect 
change, individual small-business owners must petition local 
government - which in turn would increase their visibility and 
the odds they'll suffer a zoning-related shutdown. 
Unfortunately, there's no way to change zoning laws at the state 
or national level; they are by nature local.

It's difficult to see a movement toward more rational zoning 
laws anytime soon. But how about the IRS? One of the staggering 
findings in the SBA report is that even the simplest home 
business proprietor spends an average of 89.5 hours annually on 
tax-related tasks, 74% of which is devoted to learning tax laws 
and keeping record - even though most I know, at least, use an 
accountant.

The SBA report and Pratt are especially critical of the IRS code 
that lets filers claim home-office space as a deduction only if 
that space is used solely for business. "This just makes no 
sense," Pratt says. "Do you know any [home-based business owner] 
who doesn't use the office for both work and personal stuff? Of 
all the regulations that ought to be changed, that one is tops."

The report cites other silly or punitive IRS provisions as well 
- don't get me started on the double FICA hit that we 
self-employed folks face - and is worth a read. 

But there's reason for hope, I hope; events political might be 
in our favor. The SBA report makes it clear that congressional 
shenanigans are responsible for much of the illogic in the 
present IRS code. Shortly after his reelection, President Bush 
called tax reform one of his top priorities. Between that 
determination and a substantial Republican majority in Congress, 
should home-based businesses look for a more rational tax code, 
perhaps as soon as 2005?

When I put the question to Pratt, she laughed a gentle 
humor-the-na�ve-fellow laugh and said, "I'm not holding my 
breath."

RELATED EDITORIAL LINKS

The Small Business Economy 2004 report
http://www.sba.gov/advo/stats/sb_econ2004.pdf

Joanne H. Pratt, Telework Futurists
http://www.joannepratt.com/

The U.S. Small Business Administration's Office of Advocacy
http://www.sba.gov/advo
_______________________________________________________________
To contact: Steve Ulfelder

A journalist since 1986, Ulfelder writes about technology, 
business and automobiles from his home office in Southborough, 
Mass. His work appears in Network World, Computerworld, CIO, The 
Boston Globe, Grassroots Motorsports and others. You can contact 
him at <mailto:[EMAIL PROTECTED]>.
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This newsletter is sponsored by SBC 
Dialing for Dollars 
CRATE & BARREL'S VOIP MOVE NETS SAVINGS AND FLEXIBILITY 

An apples-to-apples comparison showed that a centralized, 
software-based, IP-based platform could provide significant cost 
savings and productivity benefits over a comparable, traditional 
PBX system.  Download whitepaper now, click here 
http://www.fattail.com/redir/redirect.asp?CID=88822
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