No and no.
Itemized personal deductions are changing, but most of the rules for deducting business expenses on schedule C aren't changing.
You can't deduct business expenses on schedule C if you don't have income to report. Instead, you report your startup expenses in the first year you have income. The first $5000 of startup expenses can be taken as an expense deduction. If the amount of startup is more than $5000, some part can be taken as an expense in the first year and the rest is amortized over 15 years.
Also, the tax bill made depreciation of certain types of equipment or assets that you buy for work more favorable starting in 2018.
