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Reinstating Tax Deductions for Unreimbursed Employee Business Expenses.

This bill restores the ability for employees to deduct certain unreimbursed business expenses, such as travel, lodging, and food costs, as miscellaneous itemized deductions. This change allows workers to take these expenses into account for tax purposes. The law is intended to be retroactive, allowing taxpayers to file for refunds for the period when these deductions were suspended.
Key points
Employees can once again deduct expenses for travel, lodging, food, and transportation if the employer did not reimburse them.
The deduction covers 85% of these specific costs, and the minimum threshold for claiming the deduction is lowered from 2% to 1% of Adjusted Gross Income (AGI).
The law is retroactive (referencing the Tax Cuts and Jobs Act), giving taxpayers one year from enactment to file claims for refunds.
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Introduced
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Additional Information
Print number: 119_HR_1691
Sponsor: Rep. Grothman, Glenn [R-WI-6]
Process start date: 2025-02-27
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OFFICIAL LEGAL TITLE

Employee Business Expense Deduction Reinstatement Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_1691.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-02-27.

What are the main provisions?

Key points include:

  • Employees can once again deduct expenses for travel, lodging, food, and transportation if the employer did not reimburse them.
  • The deduction covers 85% of these specific costs, and the minimum threshold for claiming the deduction is lowered from 2% to 1% of Adjusted Gross Income (AGI).
  • The law is retroactive (referencing the Tax Cuts and Jobs Act), giving taxpayers one year from enactment to file claims for refunds.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Grothman, Glenn [R-WI-6].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Labor