if someone owned a remodeling business then if they "charged" for their services then the business would have income. the would create tax consequences for both the owner and the business may SE tax, higher income taxes. really no different than say a plumber or electrician making repairs to their home. my guess is they wouldn't charge for their labor since that would increase business income with no offsetting deduction for the labor portion of the repairs. now improvements might be a different story depending on how taxes work out.
