Tax Reform Bill of 2017 (H.R.1)


 On December 20, 2017, the 115th Congress passed H.R.1 (Tax Reform Bill of 2017)

On December 22, 2017, President Donald Trump signed H.R.1 (Tax Reform Bill of 2017) into law. 

The question is, how does H.R.1 affect the Unreimbursed Employee Expenses that over-the-road truck drivers deduct when they file their Federal Income taxes at the end of 2018? 

Good news, even though many deductions are being eliminated, Company Truck Drivers will still be able to deduct their “Unreimbursed Business Expenses” for tax year 2018 if they itemize their deductions on “Schedule A” rather than taking the standard deduction. H.R.1 keeps intact the “Unreimbursed Employee Expenses”

Additional good news, even though many deductions are being eliminated, All Truck Drivers will retain the ability to claim 80 percent of the $63 daily per diem rates for qualified nights away from home for tax year 2018. H.R.1 keeps intact the per diem allowed for qualified overnight travel. 

Even though both per diem and unreimbursed employee expenses remain intact, there may be over-the-road truck drivers who will not be taking either of them, due to the fact that: H.R.1 eliminates so many deductions and H.R.1 also raises the “Standard Deduction” so high that some drivers will simply choose to file IRS Form1040EZ or IRS Form 1040A rather than filing IRS Form 1040 with Schedule A. If a driver’s deductions on Schedule A does not exceed the standard deduction, then it will be useless to itemize deductions.  

  - LeRoy Clemmer (Founder of