HR5802-118

Introduced

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

118th Congress Introduced Sep 28, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions., changes federal law or congressional policy affecting transportation operators and travelers. The main policy domain is Transportation, Finance, Agriculture.

Who Benefits and How

transportation operators and travelers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, transportation operators and travelers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H363AA469E1244293B231B3C5A9599220: 1. Short title This Act may be cited as the Employee Business Expense Deduction Reinstatement Act of 2023.
  • Section HF93786B9EA6F4FB78B91ABD8C69743A3: 2. Unreimbursed employee expenses taken into account as miscellaneous itemized deduction Section 67(g) of the Internal Revenue Code of 1986 is amended— by...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions., changes federal law or congressional policy affecting transportation operators and travelers.

Key Policy Areas

Transportation, Finance, Agriculture

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions., changes federal law or congressional policy affecting transportation operators and travelers.

Policy Domains

Transportation Finance Agriculture

Whole bill

Identified Gains
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
transportation operators and travelers: ,
Identified Costs
  • federal implementing agencies
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
transportation operators and travelers: ,

Legislative Progress

Introduced
Introduced Committee Passed
Sep 28, 2023

Mr. Grothman (for himself, Mr. Biggs, Mr. Mike Garcia of …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Transportation Finance Agriculture
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology