Deductions & credits

You can also look at Publication 529 which says:

 

This publication explains that you can no longer claim any miscellaneous itemized deductions, unless you fall into one of the qualified categories of employment claiming a deduction relating to unreimbursed employee expenses.  

  • Armed Forces reservists.

  • Qualified performing artists.

  • Fee-basis state or local government officials.

  • Employees with impairment-related work expenses.

https://www.irs.gov/publications/p529#en_US_202012_publink10003917

 

If you want the legal gibberish, Tax Code Section 67 is for "miscellaneous itemized deductions", which includes employee deductions (including drivers subject to the DOT rules), and subsection (g) says "no miscellaneous itemized deduction shall be allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026."   The reservists, artists, etc. are allowed under a different Tax Code Section (Section 62).

https://www.law.cornell.edu/uscode/text/26/67#g