| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 1691 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow unreimbursed employee |
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| 6 | 6 | | expenses to be taken into account as miscellaneous itemized deductions. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | FEBRUARY27, 2025 |
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| 9 | 9 | | Mr. G |
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| 10 | 10 | | ROTHMAN(for himself and Mr. HARRISof Maryland) introduced the |
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| 11 | 11 | | following bill; which was referred to the Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to allow unre- |
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| 14 | 14 | | imbursed employee expenses to be taken into account |
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| 15 | 15 | | as miscellaneous itemized deductions. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Employee Business 4 |
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| 20 | 20 | | Expense Deduction Reinstatement Act of 2025’’. 5 |
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| 21 | 21 | | SEC. 2. UNREIMBURSED EMPLOYEE EXPENSES TAKEN 6 |
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| 22 | 22 | | INTO ACCOUNT AS MISCELLANEOUS 7 |
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| 23 | 23 | | ITEMIZED DEDUCTION. 8 |
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| 24 | 24 | | (a) I |
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| 25 | 25 | | NGENERAL.—Section 67(g) of the Internal Rev-9 |
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| 26 | 26 | | enue Code of 1986 is amended— 10 |
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| 27 | 27 | | VerDate Sep 11 2014 00:06 Mar 15, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1691.IH H1691 |
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| 28 | 28 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 29 | 29 | | •HR 1691 IH |
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| 30 | 30 | | (1) by striking ‘‘THROUGH2025.—Notwith-1 |
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| 31 | 31 | | standing subsection (a)’’ and inserting the following; 2 |
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| 32 | 32 | | ‘‘T |
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| 33 | 33 | | HROUGH2027.— 3 |
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| 34 | 34 | | ‘‘(1) I |
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| 35 | 35 | | N GENERAL.—Notwithstanding subsection 4 |
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| 36 | 36 | | (a), and except to the extent provided in paragraph 5 |
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| 37 | 37 | | (2)’’, and 6 |
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| 38 | 38 | | (2) by adding at the end the following new 7 |
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| 39 | 39 | | paragraph: 8 |
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| 40 | 40 | | ‘‘(2) E |
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| 41 | 41 | | XCEPTION FOR UNREIMBURSED FOOD , 9 |
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| 42 | 42 | | LODGING, TRAVEL, OR TRANSPORTATION EXPENSES 10 |
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| 43 | 43 | | OF EMPLOYEES.—For such taxable years— 11 |
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| 44 | 44 | | ‘‘(A) I |
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| 45 | 45 | | N GENERAL.—An individual may 12 |
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| 46 | 46 | | take into account under subsection (a) 85 per-13 |
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| 47 | 47 | | cent of any miscellaneous itemized deductions 14 |
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| 48 | 48 | | for the taxable year which are unreimbursed 15 |
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| 49 | 49 | | food, lodging, travel, or transportation expenses 16 |
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| 50 | 50 | | paid or incurred by the individual in connection 17 |
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| 51 | 51 | | with the performance of services as an em-18 |
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| 52 | 52 | | ployee. 19 |
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| 53 | 53 | | ‘‘(B) M |
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| 54 | 54 | | ODIFIED FLOOR.—Subsection (a) 20 |
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| 55 | 55 | | shall be applied by substituting ‘1 percent’ for 21 |
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| 56 | 56 | | ‘2 percent’.’’. 22 |
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| 57 | 57 | | (b) E |
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| 58 | 58 | | FFECTIVEDATE.—The amendment made by 23 |
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| 59 | 59 | | this section shall take effect as if included in section 24 |
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| 60 | 60 | | VerDate Sep 11 2014 00:06 Mar 15, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1691.IH H1691 |
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| 61 | 61 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 62 | 62 | | •HR 1691 IH |
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| 63 | 63 | | 11045 of Public Law 115–97 (commonly known as the 1 |
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| 64 | 64 | | Tax Cuts and Jobs Act). 2 |
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| 65 | 65 | | (c) E |
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| 66 | 66 | | XTENSION OF STATUTE OF LIMITATION ON 3 |
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| 67 | 67 | | C |
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| 68 | 68 | | REDIT ORREFUND.—If the period of limitation on a 4 |
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| 69 | 69 | | credit or refund resulting from the amendments made by 5 |
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| 70 | 70 | | subsection (a) expires before the end of the 1-year period 6 |
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| 71 | 71 | | beginning on the date of the enactment of this Act, refund 7 |
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| 72 | 72 | | or credit of such overpayment (to the extent attributable 8 |
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| 73 | 73 | | to such amendments) may, nevertheless, be made or al-9 |
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| 74 | 74 | | lowed if claim therefor is filed before the close of such 10 |
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| 75 | 75 | | 1-year period. 11 |
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| 76 | 76 | | Æ |
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| 77 | 77 | | VerDate Sep 11 2014 00:06 Mar 15, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1691.IH H1691 |
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| 78 | 78 | | ssavage on LAPJG3WLY3PROD with BILLS |
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