Regarding meal expenses for employees travelling on a required trip: IRSpub463 specifically allows employees to deduct. But form 2106 does not. Why the discrepancy?

[savagepilot]

After reading both IRS 463 and IRS 529, it seems that M&IE for employees traveling for work (I am a pilot) are NOT included in the new restrictions listed in IRS 529.  They are separate.  Yet I cannot use form 2106.  Where do I claim my M&IE, based on the IRS's own publications that it is NOT considered a miscellaneous deduction?  I think there is an error somewhere, I don't know whose.

[Opus 17]

See page 33 of pub 463.

Pub 463 describes what kinds of expenses are allowed, and applies to both employees and self-employed persons.  Regarding who can deduct work-related expenses, tax reform eliminated the deduction for most W-2 employees, as described on page 33.