[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8848 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 8848

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 15, 2022

 Mr. Grothman (for himself, Mr. Harris, and Mr. Biggs) 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 2022''.

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) 85 percent of 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 section 11045 of Public Law 115-97 (commonly 
known as the Tax Cuts and Jobs Act).
    (c) 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 (a) expires before the end of the 1-year 
period beginning on the date of the enactment of this Act, refund or 
credit of such overpayment (to the extent attributable to such 
amendments) may, nevertheless, be made or allowed if claim therefor is 
filed before the close of such 1-year period.
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