Lets workers deduct part of their own work travel costs again. It allows individuals to claim 85% of unreimbursed food, lodging, travel, and transportation expenses as a miscellaneous itemized deduction, but only the portion above 2% of adjusted gross income (AGI).

The change applies retroactively to the same years covered by the Tax Cuts and Jobs Act rules, and it gives an extra 1 year to file for refunds or credits caused by these changes. This mostly helps employees who pay out-of-pocket for job travel and who itemize deductions.