,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #ehjb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #bh1        
#bjbc,mr4 ,gro?man 7= himself1 ,mr4     
,biggs1 ,mr4 ,mike ,g>cia ( ,cali=nia1  
,mr4 ,santos1 & ,mr4 ,h>ris7 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$uction    
,re9/atem5t ,act ( #bjbc4  #b4          
,unreimburs$ employee exp5ses tak5 into 
acc\nt z miscellane\s itemiz$ d$uction  
7a7 ,9 g5]al ,section #fg7;g7 ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ ?r\gh             
#bjbe4--,not)/&+ subsection 7a7 & ins]t+
 ! foll[+2 ?r\gh #bjbe4-- 7#a7 ,9 g5]al 
,not)/&+ subsection 7a71 & except to !  
ext5t provid$ 9 p>agraph 7#b7  1 &  7#b7
 by add+ at ! end ! foll[+ new p>agraph3

  7#b7 ,exception = unreimburs$ food1   
lodg+1 travel1 or transportation exp5ses
 ( employees ,= su* taxable ye>s-- 7,a7 
,9 g5]al ,an individual may take into   
acc\nt "u subsection 7a7 #he p]c5t ( any
 miscellane\s itemiz$ d$uctions = !     
taxable ye> :i* are unreimburs$ food1   
lodg+1 travel1 or transportation exp5ses
 paid or incurr$ by ! individual 9      
connection ) ! p]=mance ( s]vices z an  
employee4  7,b7 ,modifi$ floor          
,subsection 7a7 %all be appli$ by       
sub/itut+ #a p]c5t = #b p]c5t4  4  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