If the taxpayer qualifies for it, yes.

If the taxpayer does not qualify for it, no.

I'm trying to always make inquiries for my SE folks and see if I can rationalize taking it for them.  The qualifications appear pretty broad.

What I don't like is the presumed ~250 workdays.  I have photographer clients that don't work M-F.  So their net income is being divided up assuming they work five days a week.  But that's another rant for another day...