Can we deduct my wife's dues paid to a professional organization?

[The-Mick]

My wife is a federal employee, she belongs to two professional organizations to whom she pays dues.  Are these dues deductable  if they are needed to maintain a practicing license?

[Mike9241]

not deductible if she gets a w-2 

[HelenC12]

No. The professional dues deduction for employees has been suspended for tax years 2018 through 2025 per the Tax Cuts and Jobs Act that was signed into law in late 2017. Prior to that, they were partially deductible as a miscellaneous itemized deduction under the 2% rule.