,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #afia  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bg1       
#bjbe,mr4 ,grothman 7for himself and    
,mr4 ,harris of ,maryland7 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 #bjbe4  #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--  7#a7 by striking 
through #bjbe4--,notwithstanding        
subsection 7a7 and inserting the        
following2 through #bjbg4--  7#a7 ,in   
general ,notwithstanding subsection 7a71
 and except to the extent provided in   

paragraph 7#b7  1 and  7#b7 by adding at
 the end the following new paragraph3   
7#b7 ,exception for unreimbursed food1  
lodging1 travel1 or transportation      
expenses of employees ,for such taxable 
years-- 7,a7 ,in general ,an individual 
may take into account under subsection  
7a7 #he percent of any miscellaneous    
itemized deductions for the taxable year
 which are unreimbursed food1 lodging1  
travel1 or transportation expenses paid 
or incurred by the individual in        
connection with the performance of      
services as an employee4  7,b7 ,modified
 floor ,subsection 7a7 shall be applied 
by substituting #a percent for #b       
percent4  4  7b7 ,effective date ,the   
amendment made by this section shall    
take effect as if included in section   
#aajde of ,public ,law #aae-ig 7commonly
 known as the ,tax ,cuts and ,jobs      
,act74  7c7 ,extension of statute of    
limitation on credit or refund ,if the  
period of limitation on a credit or     
refund resulting from the amendments    

made by subsection 7a7 expires before   
the end of the #a-year period beginning 
on the date of the enactment of this    
,act1 refund or credit of such          
overpayment 7to the extent attributable 
to such amendments7 may1 nevertheless1  
be made or allowed if claim therefor is 
filed before the close of such #a-year  
period4