Employee Business Expense Deduction Reinstatement Act of 2023

12/15/2023, 4:02 PM

Employee Business Expense Deduction Reinstatement Act of 2023

This bill reinstates the tax deduction for the itemized miscellaneous expenses of employees performing services in a trade or busines (the deduction is currently suspended for the period beginning in 2018 through 2025). The amount the an employee may take into account in computing the deduction is 85% of unreimbursed food, lodging, travel, or transportation expenses.

The bill also lowers the threshold for the deduction to the extent its aggregate amount exceeds 1% (2% under current law).

Congress
118

Number
HR - 5802

Introduced on
2023-09-28

# Amendments
0

Sponsors
+5

Cosponsors
+5

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Employee Business Expense Deduction Reinstatement Act of 2023

This bill reinstates the tax deduction for the itemized miscellaneous expenses of employees performing services in a trade or busines (the deduction is currently suspended for the period beginning in 2018 through 2025). The amount the an employee may take into account in computing the deduction is 85% of unreimbursed food, lodging, travel, or transportation expenses.

The bill also lowers the threshold for the deduction to the extent its aggregate amount exceeds 1% (2% under current law).


Policy Areas
Taxation

Comments

Recent Activity

Latest Summary10/12/2023

Employee Business Expense Deduction Reinstatement Act of 2023

This bill reinstates the tax deduction for the itemized miscellaneous expenses of employees performing services in a trade or busines (the deduction is current...


Latest Action9/28/2023
Referred to the House Committee on Ways and Means.