The main purpose of this legislation is to allow employees to deduct certain unreimbursed expenses related to their job from their taxable income. Specifically, it aims to reinstate the ability for employees to claim these expenses as miscellaneous itemized deductions on their tax returns. Key provisions of the legislation include the amendment of existing tax code rules to allow employees to deduct 85 percent of unreimbursed expenses for food, lodging, travel, or transportation incurred while performing their job duties.