,i #aaeth ,,congress #b;d ,session ,h4 ,r4 #fhab ,,in ,,the ,,house ,,of ,,representatives ,september #ac1 #bjah,mr4 ,grothman introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions4 #a4 ,short title ,this ,act may be cited as the ,employee ,business ,expense ,deduction ,reinstatement ,act of #bjah4 #b4 ,unreimbursed employee expenses taken into account as miscellaneous itemized deduction 7a7 ,in general ,section #fg7;g7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 ,notwithstanding the preceding sentence for any such taxable year1 an individual may take into account under subsection 7a7 any miscellaneous itemized deductions for the taxable year which are unreimbursed expenses paid or incurred by the individual in connection with the performance of services as an employee44 7b7 ,effective date ,the amendment made by this section shall take effect as if included in the enactment of ,public ,law #aae-ig4