Courtesy of Spokane Regional Labor Council and the AFL-CIO...

The following tax deductions have been eliminated in the Senate version of the tax bill. As the communication says, the list is not exhaustive. Highlighted are the deductions most likely to be used by our members. Chief among them are tools & supplies, all union dues and professional license fees which will no longer be allowable deductions.

The Senate bill eliminates the deduction for various kinds of work expenses. 

• Business bad debt of an employee

• Business liability insurance premiums

• Damages paid to a former employer for breach of an employment contract

• Depreciation on a computer a taxpayer’s employer requires him to use in his work

• Dues to a chamber of commerce if membership helps the taxpayer perform his job

• Dues to professional societies

• Educator expenses

• Home office or part of a taxpayer’s home used regularly and exclusively in the taxpayer’s work

• Job search expenses in the taxpayer’s present occupation

• Laboratory breakage fees

• Legal fees related to the taxpayer’s job

• License and regulatory fees

• Malpractice insurance premiums

• Medical examinations required by an employer

• Occupational taxes

• Passport fees for a business trip

• Repayment of an income aid payment received under an employer's plan

• Research expenses of a college professor

• Rural mail carriers’ vehicle expenses

• Subscriptions to professional journals and trade magazines related to the taxpayer’s work

• Tools and supplies used in the taxpayer’s work

• Purchase of travel, transportation, meals, entertainment, gifts and local lodging related to the taxpayer’s work

• Union dues and expenses

• Work clothes and uniforms if required and not suitable for everyday use

• Work related education

  Here is the provision that does the axing:

  Section 11045 of S. 1 eliminates miscellaneous itemized deductions through 2025.

  SEC. 11045. SUSPENSION OF MISCELLANEOUS ITEMIZED DEDUCTIONS. (a) IN GENERAL.—Section 67 is amended by adding at the end the following new subsection:  ‘‘(g) SUSPENSION FOR TAXABLE YEARS 2018 THROUGH 2025.—Notwithstanding subsection (a), no miscellaneous itemized deduction shall be allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.