118th Congress Taxation
H.R. 5802: Employee Business Expense Deduction Reinstatement Act of 2023
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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 Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Andy Biggs R-AZOriginal
- Mike Garcia R-CAOriginal
- Andy Harris R-MDOriginal
- George Santos R-NYOriginal
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Other bills by Glenn Grothman
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- H.R. 8428: Federal Fraud Prevention Workforce Training Act
- H.R. 7362: Form 5500 Filing Simplification Act
- H.R. 8736: Restoration of Employment Choice for Adults with Disabilities Act
- H.R. 7721: CRACKDOWN Act of 2026
History
- Introduced in the House by Glenn Grothman.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.