Yes, it did expire (for employees).
"Employees working from home can't take the home office deduction, even if you've been asked to work from home due to COVID-19. This has been in place since 2018, when the Tax Cuts and Jobs Act was signed into law. Prior to that, employees who worked from home at the convenience of their employer were allowed to deduct home office expenses under the 2% rule.
Can I take the home office deduction?
