@egpowers Please provide the page number in IRS Publication 463 that specifically states that an Employee subject to USDOT hours of service requirements can deduct their employee expenses.
Also, the instructions for Form 2106, Employee Business Expenses on page 1, Purpose of Form states explicitly - https://www.irs.gov/forms-pubs/about-form-2106
Use Form 2106 if you were an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses. Employees who do not fit into one of the listed categories may not use the Form 2106 due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a). Section 67(g) suspends miscellaneous itemized deductions for tax years beginning after December 31, 2017, and before January 1, 2026
