Employee Business Expense Deduction Reinstatement Act of 2018
Official title: To amend the Internal Revenue Code of 1986 to allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
Employee Business Expense Deduction Reinstatement Act of 2018
This bill amends the Internal Revenue Code to reinstate the miscellaneous itemized deduction for unreimbursed expenses paid or incurred by an individual in connection with the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025. Miscellaneous itemized deductions are allowed if they collectively exceed 2% of adjusted gross income.)
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 6812: Employee Business Expense Deduction Reinstatement Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6812/
"H.R. 6812: Employee Business Expense Deduction Reinstatement Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6812/.
H.R. 6812, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6812/.
[H.R. 6812: Employee Business Expense Deduction Reinstatement Act of 2018](https://openamerica.io/bill/115-HR-6812/)