This bill would restore tax deductions for employees' unreimbursed work expenses, specifically for food, lodging, travel, and transportation costs. Under current law, these deductions are not allowed; this legislation would permit employees to deduct 85 percent of such expenses as miscellaneous itemized deductions through 2027. The bill also lowers the deduction threshold from 2 percent to 1 percent of adjusted gross income, making it easier for workers to claim these deductions. The changes would apply retroactively to 2017 (when the original Tax Cuts and Jobs Act took effect), meaning eligible taxpayers could potentially claim refunds for earlier tax years if they file within one year of the bill's enactment. This measure would primarily benefit employees who pay out-of-pocket for work-related expenses that their employers do not reimburse.
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