[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6812 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6812

   To amend the Internal Revenue Code of 1986 to allow unreimbursed 
 employee expenses to be taken into account as miscellaneous itemized 
                              deductions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 13, 2018

 Mr. Grothman introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow unreimbursed 
 employee expenses to be taken into account as miscellaneous itemized 
                              deductions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Employee Business Expense Deduction 
Reinstatement Act of 2018''.

SEC. 2. UNREIMBURSED EMPLOYEE EXPENSES TAKEN INTO ACCOUNT AS 
              MISCELLANEOUS ITEMIZED DEDUCTION.

    (a) In General.--Section 67(g) of the Internal Revenue Code of 1986 
is amended by adding at the end the following: ``Notwithstanding the 
preceding sentence for any such taxable year, an individual may take 
into account under subsection (a) 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 
employee.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the enactment of Public Law 115-97.
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