How to Control Business Use of Tax Credit Units

According to U.S. Census data released in June 2011, more than half—51.6 percent—of all the country's businesses that responded to the 2007 Survey of Business Owners were operated primarily within homes or other noncommercial spaces. And because the data was compiled before the recession began in 2008, it may be safe to assume that there has been a sharp increase in home-based businesses since then.