Why are unreimbursed expenses not deductable?

[boutique0401]

Using your personal vehicle for employment i.e. mileage, gas.
repairs

[JotikaT2]

The Tax Cuts and Jobs Act passed by Congress in 2017 removed unreimbursed employee expenses as a tax deduction.  The provision is in effect through 2025.  

Therefore, you cannot take a tax deduction on your return for these job related expenses.

Commuting expenses between your home and job have never been a tax deductible expense.