HR 5802
118th Congress
House
Taxation
Employee Business Expense Deduction Reinstatement Act of 2023
Introduced: September 28, 2023
Introduced by:
Grothman, Glenn
Republican
· Wisconsin
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 28, 2023
Referred to the House Committee on Ways and Means.
Sep 28, 2023
Introduced in House
Plain-English 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).
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1