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RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet
119-hr-1691119th CongressWALLET
Employee Business Expense Deduction Reinstatement Act of 2025
Sponsored By: Representative Grothman, Glenn [R-WI-6]
Introduced
Summary
Reinstates a partial deduction for unreimbursed employee business expenses. This bill would let workers reclaim part of out-of-pocket food, lodging, travel, and transportation costs by treating them as miscellaneous itemized deductions through 2027 and lowering the deduction floor.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for W-2 job expenses
If enacted, W-2 employees who itemize could deduct 85% of unreimbursed food, lodging, travel, and transportation costs tied to their jobs. A 1% floor would apply instead of 2%, so more of these costs would count. These rules would apply for tax years through 2027. If this change shows you overpaid, you could file for a refund within one year after enactment, even if normal deadlines would have run out.
Sponsors & CoSponsors
Sponsor
Grothman, Glenn [R-WI-6]
WI • R
Cosponsors
Rep. Harris, Andy [R-MD-1]
MD • R
Sponsored 2/27/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov