NO, TCJA no longer allows this deduction.
In December 2017, Congress passed the largest tax reform bill in over 30 years. Included in the bill was the suspension (repeal) of several federal deductions for tax years 2018–2025, which we've summarized below.
Keep in mind: While some states are following the IRS's lead by suspending the same deductions, other states have decided to keep certain tax breaks mentioned below. When you go through your state return, we'll make sure to include any tax deductions that are still valid in your state.
Personal and dependent exemptions
Employee expenses and other miscellaneous deductions subject to the 2% limit
Moving expenses
Home equity loans and lines of credit
Personal casualty and theft losses
Business meals and entertainment
Donations in exchange for sports tickets
Qualified Bicycle Commuting Reimbursement
