,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #hhdh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ae1        
#bjbb,mr4 ,gro?man 7= himself1 ,mr4     
,h>ris1 & ,mr4 ,biggs7 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$uction    
,re9/atem5t ,act ( #bjbb4  #b4          
,unreimburs$ 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$+ s5t5ce = any su* taxable ye>1 an 
individual may take into acc\nt "u      
subsection 7a7 #he p]c5t ( any          
miscellane\s itemiz$ 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 section #aajde (  
,public ,law #aae-ig 7commonly kn[n z ! 
,tax ,cuts & ,jobs ,act74  7c7 ,ext5sion
 ( /atute ( limitation on cr$it or      
refund ,if ! p]iod ( limitation on a    
cr$it or refund result+ f ! am5dm5ts    
made by subsection 7a7 expires be=e !   
end ( ! #a-ye> p]iod beg9n+ on ! date ( 
! enactm5t ( ?is ,act1 refund or cr$it (
 su* ov]paym5t 7to ! ext5t attributable 
to su* am5dm5ts7 may1 nev]!less1 be made
 or all[$ if claim !re= is fil$ be=e !  
close ( su* #a-ye> p]iod4