22. Department of the Treasury · Minor · Needs Congress
Permanently repeal non-business deductions suspended by the 2017 tax bill
Printed page 697 22. Department of the Treasury
“All non-business tax deductions and exemptions that were temporarily suspended by the 2017 tax bill should be permanently repealed, including the bicycle commuting expense exclusion, non-military moving expense deductions, and the miscellaneous itemized deductions.”
What has happened
- Done
Public Law 119-21 permanently repealed every non-business deduction and exemption the 2017 act had suspended, including all three the Quote names. Section 70112 struck the qualified bicycle commuting reimbursement from section 132(f) outright; section 70113 made the section 217(k) suspension of the non-military moving expense deduction and exclusion permanent; section 70110 made the section 67(g) disallowance of miscellaneous itemized deductions permanent. The rest of the 2017 suspensions were made permanent in the same subtitle — personal exemptions (sec. 70103), the casualty loss limitation (sec. 70109) and the wagering loss limitation, which was tightened further (sec. 70114).
Research log
What was searched, and what didn’t count as evidence
Research notes
Read as done rather than partial under the open-ended-”all X” rule: every named object is permanently repealed and the sweep of the category is complete in the enrolled text, not merely directed.
One carve-out, recorded so the reading is auditable: section 70110(b) moves educator expenses into section 67(b), so they survive as an allowable deduction and are extended to coaches and non-athletic instructional equipment. Educator expenses were an above-the-line deduction under section 62(a)(2)(D) that the 2017 act did not suspend, so this is not a restoration of a suspended deduction.
- Action
- repeal
- Object
- suspended non-business tax deductions and exemptions
- ID
- 1934