I
119THCONGRESS
1
STSESSION 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
FEBRUARY27, 2025
Mr. G
ROTHMAN(for himself and Mr. HARRISof 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 unre-
imbursed employee expenses to be taken into account
as miscellaneous itemized deductions.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Employee Business 4
Expense Deduction Reinstatement Act of 2025’’. 5
SEC. 2. UNREIMBURSED EMPLOYEE EXPENSES TAKEN 6
INTO ACCOUNT AS MISCELLANEOUS 7
ITEMIZED DEDUCTION. 8
(a) I
NGENERAL.—Section 67(g) of the Internal Rev-9
enue Code of 1986 is amended— 10
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•HR 1691 IH
(1) by striking ‘‘THROUGH2025.—Notwith-1
standing subsection (a)’’ and inserting the following; 2
‘‘T
HROUGH2027.— 3
‘‘(1) I
N GENERAL.—Notwithstanding subsection 4
(a), and except to the extent provided in paragraph 5
(2)’’, and 6
(2) by adding at the end the following new 7
paragraph: 8
‘‘(2) E
XCEPTION FOR UNREIMBURSED FOOD , 9
LODGING, TRAVEL, OR TRANSPORTATION EXPENSES 10
OF EMPLOYEES.—For such taxable years— 11
‘‘(A) I
N GENERAL.—An individual may 12
take into account under subsection (a) 85 per-13
cent of any miscellaneous itemized deductions 14
for the taxable year which are unreimbursed 15
food, lodging, travel, or transportation expenses 16
paid or incurred by the individual in connection 17
with the performance of services as an em-18
ployee. 19
‘‘(B) M
ODIFIED FLOOR.—Subsection (a) 20
shall be applied by substituting ‘1 percent’ for 21
‘2 percent’.’’. 22
(b) E
FFECTIVEDATE.—The amendment made by 23
this section shall take effect as if included in section 24
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11045 of Public Law 115–97 (commonly known as the 1
Tax Cuts and Jobs Act). 2
(c) E
XTENSION OF STATUTE OF LIMITATION ON 3
C
REDIT ORREFUND.—If the period of limitation on a 4
credit or refund resulting from the amendments made by 5
subsection (a) expires before the end of the 1-year period 6
beginning on the date of the enactment of this Act, refund 7
or credit of such overpayment (to the extent attributable 8
to such amendments) may, nevertheless, be made or al-9
lowed if claim therefor is filed before the close of such 10
1-year period. 11
Æ
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