SUSPENSION OF MISCELLANEOUS ITEMIZED DEDUCTIONS.

SEC. 11045. SUSPENSION OF MISCELLANEOUS ITEMIZED DEDUCTIONS.(a) In General.—Section 67 is amended by adding at the end the following new subsection:“(g) Suspension for Taxable Years 2018 Through 2025.—Notwithstanding subsection (a), no miscellaneous itemized deduction shall be allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026.”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.