,i #aae? ,,congress #b;d ,session ,h4 ,r4 #fhab ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #ac1 #bjah,mr4 ,gro?man introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ unreimburs$ employee exp5ses to be tak5 into acc\nt z miscellane\s itemiz$ d$uctions4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,employee ,bus9ess ,exp5se ,d$uction ,re9/atem5t ,act ( #bjah4 #b4 ,unreimburs$ employee exp5ses tak5 into acc\nt z miscellane\s itemiz$ d$uction 7a7 ,9 g5]al ,section #fg7;g7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 ,not)/&+ ! prec$+ s5t5ce = any su* taxable ye>1 an individual may take into acc\nt "u subsection 7a7 any miscellane\s itemiz$ d$uctions = ! taxable ye> :i* are unreimburs$ exp5ses paid or incurr$ by ! individual 9 connection ) ! p]=mance ( s]vices z an employee44 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect z if includ$ 9 ! enactm5t ( ,public ,law #aae-ig4