This bill, titled the "Employee Business Expense Deduction Reinstatement Act of 2025," aims to restore a tax deduction for specific unreimbursed employee expenses. It amends the Internal Revenue Code of 1986 to allow individuals to claim 85 percent of their unreimbursed food, lodging, travel, or transportation costs incurred while performing services as an employee. The legislation also modifies the existing 2 percent adjusted gross income (AGI) floor for miscellaneous itemized deductions, reducing it to 1 percent specifically for these reinstated employee expenses. These provisions are set to apply through the 2027 tax year and will take effect retroactively, as if they were part of the original Tax Cuts and Jobs Act. Furthermore, the bill includes a measure to extend the statute of limitations for taxpayers to claim refunds or credits resulting from these changes for one year after the bill's enactment.