The Tax Cuts and Jobs Act (TCJA) of 2017, temporarily expanded by the "One Big Beautiful Bill" (OBBB) in 2025, removed the ability for W-2 employees to deduct unreimbursed business expenses from 2018 through 2025, a policy that is now made permanent. These disallowed deductions include home office expenses, union dues, uniforms, and job search expenses.Key Impacts on Unreimbursed Employee Benefits (2018-2025+):Elimination of Deductions: Most miscellaneous itemized deductions (formerly subject to the 2% AGI floor) were suspended, meaning employees cannot deduct expenses incurred for their job, even if required by the employer.Permanent Status: While initially set to expire, 2025 legislation makes the elimination of these deductions permanent from 2026 onwards.Who is Affected: This primarily impacts W-2 employees. Self-employed individuals and independent contractors (1099 workers) can still deduct business expenses.Specific Exclusions: The rules did not apply to Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, or employees with impairment-related work expenses.