Employee Business Expense Deduction Reinstatement Act of 2018
This bill amends the Internal Revenue Code to reinstate the miscellaneous itemized deduction for unreimbursed expenses paid or incurred by an individual in connection with the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025. Miscellaneous itemized deductions are allowed if they collectively exceed 2% of adjusted gross income.)
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