Employee Business Expense Deduction Reinstatement Act of 2025

# Employee Business Expense Deduction Reinstatement Act of 2025 Summary **What the Bill Would Do:** This bill would reinstate a tax deduction for employees' unreimbursed business expenses. Before 2017, workers could deduct certain job-related costs (such as uniforms, professional fees, or home office expenses) if they exceeded 2% of their adjusted gross income. The Tax Cuts and Jobs Act of 2017 eliminated this deduction, and this bill seeks to bring it back, allowing eligible employees to reduce their taxable income based on these work-related expenses. **Who It Affects:** The bill would primarily benefit employees who incur unreimbursed business expenses that their employers don't reimburse.

This could include teachers buying classroom supplies, consultants paying for professional development, or workers maintaining home offices. Self-employed people and business owners already have other deduction options, so this targets traditional W-2 employees specifically. **Current Status:** The bill was introduced in the 119th Congress by Representative Glenn Grothman (R-WI) and is currently in committee, meaning it has not yet been voted on by the full House of Representatives. No further action has been taken at this time.