Tax deductibility of mileage if not reimbursed by employer

[MamaC1]

My husband's employer has done away with company cars.  They are offering a program through Wheels where they get approximately $300 a month to cover car payments/insurance and get $0.19 per mile for mileage.  These benefits would be taxed.  

With the federal mileage rate at $0.575, can he recoup any of the difference between what the Wheel's program is reimbursing and what the federal mileage rate is?  How can he account for the difference on his taxes since he isn't self-employed and the employee deductions were removed with the tax act in 2017 unless you are in one of 5 or so classifications?  

[DoninGA · Accepted solution]

He cannot.  Since he is an employee he cannot deduct any employee business expenses on a federal tax return.