MAGA Act

House Bill

H.R. 5802

119th Congress

MAGA Act

In Committee

Introduced:Oct 21, 2025

Primary Sponsor

Frank J. Pallone Jr.

Representative

Democratic

NJ-6

Cosponsors

4

Quick Stats

Policy Area

Taxation

Summary

The MAGA Act would reinstate the tax deduction for employees' unreimbursed business expenses, such as food, lodging, travel, and transportation. This deduction was previously suspended from 2018 to 2025, and the bill would lower the threshold for claiming the deduction from 2% to 1% of the employee's total expenses.

Latest Action

Referred to the House Committee on Ways and Means.

AI Summary

Plain-English explanation of this bill

The MAGA Act would reinstate the tax deduction for employees' unreimbursed business expenses, such as food, lodging, travel, and transportation. This deduction was previously suspended from 2018 to 2025, and the bill would lower the threshold for claiming the deduction from 2% to 1% of the employee's total expenses.

Last updated: 12/29/2025

Official Summary

Congressional Research Service summary

Employee Business Expense Deduction Reinstatement Act of 2023 This bill reinstates the tax deduction for the itemized miscellaneous expenses of employees performing services in a trade or busines (the deduction is currently suspended for the period beginning in 2018 through 2025). The amount the an employee may take into account in computing the deduction is 85% of unreimbursed food, lodging, travel, or transportation expenses. The bill also lowers the threshold for the deduction to the extent its aggregate amount exceeds 1% (2% under current law).

Key Points

Main provisions of the bill

Reinstates the tax deduction for employees' unreimbursed business expenses
Allows employees to deduct up to 85% of eligible expenses, including food, lodging, travel, and transportation
Lowers the threshold for claiming the deduction from 2% to 1% of the employee's total expenses

How This Impacts Americans

Potential effects on citizens and communities

If passed, this bill would benefit employees who incur significant unreimbursed business expenses, particularly those in industries that require frequent travel or use of personal vehicles for work. This could provide a tax break for workers in fields like sales, consulting, or transportation, potentially increasing their take-home pay and offsetting some of the costs of their jobs.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

5802, 119th Congress (2025). "MAGA Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-5802