TMSWANT
Returning Member

Deductions & credits

I thought it eliminated them as misc. work expense but mileage could still used under Section 162(a), I believe. In reading the 26 CFR 601.105 REV. PROC. 2019-46, it talks about using standard mileage deduction for work use of vehicle being allowed, just not as a "misc." expense. It needs to be for "ordinary and necessary" expenses incurred. It states use of automobile would qualify as not s suspended deduction. 

"However, in computing adjusted
gross income, deductions allowed for expenses that are described in § 62(a)(1) or (2)
are not miscellaneous itemized expenses and are therefore not suspended."