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I work out of my home doing medical coding and auditing. I know you said that you are not interested in medical transcription, but I see many medical occupations (the billing and transcription areas) going to home based employees in the future. The main advantage being the concentration needed that an office environment does not provide. My number one piece of advice for anyone looking at home based work, you must be an independent worker, who has the area and the environment to be able to work uninterrupted.

At least in my profession, you can not look at it as an alternative to daycare. This is especially true with young children. Just because my office happens to be in my spare bedroom, does not mean that I still do not have to work 40 hours a week, and I do have a quota that must be met (I am on my morning break right now). Another piece of advice, Make sure you are working for an established company. There are many "fly by night" companies out there. The company I work for has been in business for 20 years, they have established contracts, they pay all of expenses, provide computer and material, etc. and they carry liability on me.

Good luck!