Because of the Tax Cuts and Jobs Act, under Federal tax law the employee business...

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Accounting

Because of the Tax Cuts and Jobs Act, under Federal tax law the employee business expenses deduction are suspended in tax year 2022. However, California does not conform to the Federal suspension of all miscellaneous itemized deductions. Therefore, under California tax law valid employee business expenses that are deductible on the California income tax return for tax year 2022 include all of the following except

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