H.R. 5802 · 118th Congress
Employee Business Expense Deduction Reinstatement Act of 2023
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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GrothmanSponsor4 cosponsors · 4 R
4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Employee Business Expense Deduction Reinstatement Act of 2023
What it does: CRS summary · Introduced in House · Sep 28, 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 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).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Employee Business Expense Deduction Reinstatement Act of 2023
Latest action (Sep 28, 2023): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Sep 28, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.