With the IRS beginning to accept tax returns beginning this week, taxpayers will begin to see how the new law will impact their tax situation. A number of deductions that were allowed in previous years have been eliminated under the new law. One that could have a significant impact to taxpayers is the inability to deduct employer business expenses. In past years this group of deductions were allowed to the extent of the amount over two percent of the taxpayer’s adjusted gross income. Some of the more common items that fall under this category are union and professional dues, travel expenses while working for an employer, and tools and supplies used while doing that work. As it stands right now these deductions will reappear in the year 2025.