On December 22nd, 2017, President Trump signed the Tax Cuts and Jobs Act. This new tax legislation eliminated the unreimbursed employee business expenses deduction beginning with 2018 tax returns. Simply put - the provisions under which pilots and flight attendants could deduct their excess per diem, union dues, uniform items, and other job-related expenses, are GONE. Figuring out your per diem calculation will NOT benefit your taxes for 2018 and beyond.