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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 11045

Sec. 11045. Suspension of miscellaneous itemized deductions

54 words·~1 min read·/bill/115/hr/1/eas/section-11045

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Section 67 is amended by adding at the end the following new subsection: Notwithstanding subsection (a), no miscellaneous itemized deduction shall be allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026. . The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
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