Middle Class Tax Deduction Act of 2019
This bill reinstates certain miscellaneous itemized tax deductions (e.g., deductions for unreimbursed employee expenses) as allowable deductions. Presently, the deductions are suspended through 2025.
The bill reinstates the limitation on itemized tax deductions for an individual whose adjusted gross income exceeds a specified amount. Presently, the limitation is suspended through 2025.
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