119-hr1691

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1691 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1691

 To amend the Internal Revenue Code of 1986 to allow unreimbursed 
 employee expenses to be taken into account as miscellaneous itemized 
 deductions.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 27, 2025

 Mr. Grothman (for himself and Mr. Harris of Maryland) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to allow unreimbursed 
 employee expenses to be taken into account as miscellaneous itemized 
 deductions.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Employee Business Expense Deduction 
Reinstatement Act of 2025''.

SEC. 2. UNREIMBURSED EMPLOYEE EXPENSES TAKEN INTO ACCOUNT AS 
 MISCELLANEOUS ITEMIZED DEDUCTION.

    (a) In General.--

Section 67

    (g) of the Internal Revenue Code of 1986 
is amended--

    (1) by striking ``Through 2025.--Notwithstanding subsection

    (a) '' and inserting the following; ``Through 2027.--
 ``

    (1) In general.--Notwithstanding subsection

    (a) , and 
 except to the extent provided in paragraph

    (2) '', and

    (2) by adding at the end the following new paragraph:
 ``

    (2) Exception for unreimbursed food, lodging, travel, or 
 transportation expenses of employees.--For such taxable years--
 ``
        (A) In general.--An individual may take into 
 account under subsection

    (a) 85 percent of any 
 miscellaneous itemized deductions for the taxable year 
 which are unreimbursed food, lodging, travel, or 
 transportation expenses paid or incurred by the 
 individual in connection with the performance of 
 services as an employee.
 ``
        (B) Modified floor.--Subsection

    (a) shall be 
 applied by substituting `1 percent' for `2 percent'.''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 11045 of Public Law 115-97 (commonly 
known as the Tax Cuts and Jobs Act).
            (c) Extension of Statute of Limitation on Credit or Refund.--If the 
period of limitation on a credit or refund resulting from the 
amendments made by subsection

    (a) expires before the end of the 1-year 
period beginning on the date of the enactment of this Act, refund or 
credit of such overpayment (to the extent attributable to such 
amendments) may, nevertheless, be made or allowed if claim therefor is 
filed before the close of such 1-year period.
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