Employee Business Expense Deduction Reinstatement Act of 2022
This bill allows an individual taxpayer to take into account 85% of any miscellaneous itemized deductions for the taxable year that are unreimbursed expenses paid or incurred by the individual in connection with the performance of services as an employee.
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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Employee Business Expense Deduction Reinstatement Act of 2022
To amend the Internal Revenue Code of 1986 to allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions.
Employee Business Expense Deduction Reinstatement Act of 2022
Rep. Grothman, Glenn