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Before Trump’s tax “cuts” you could deduct home office expenses from your income on your taxes. Any improvements or utilities just for the office area were 100% deductible, and a certain percentage of household expenses based on the square footage of your home and office.
Specifically, you don't qualify for those cuts if you're a W2 employee. You can if you're a 1040. Because of the way Covid worked out, that ended up meaning a whole lot of people got chopped off from a tax cut they otherwise would have had.
I had been working from home before Covid as a W2. The credit wasn't big; it amounted to a few hundred bucks for the year. But it's not nothing, and I always remember it when MAGA says Trump cut your taxes.
I usually got a couple thousand in deductions. But I included 10% of all my housing expenses including my mortgage, not just utilities. Then again I had oil heat with an electric baseboard in a leaky house for most of that so my heating bills were astronomical.
I wonder how all the folks working from home getting a fat tax deduction would have changed history.