Final answer:
A taxpayer who claims the standard deduction is not subject to the 2% floor on unreimbursed employee expenses because they are not itemizing deductions.
Step-by-step explanation:
A taxpayer who claims the standard deduction is not subject to the 2% floor on unreimbursed employee expenses because they are not itemizing deductions. Prior to the Tax Cuts and Jobs Act of 2017, taxpayers who itemized deductions could deduct certain unreimbursed employee expenses that exceeded 2% of their adjusted gross income. However, the act suspended miscellaneous itemized deductions subject to the 2% floor for tax years 2018 through 2025. As a result, a taxpayer who takes the standard deduction will not have to worry about the 2% floor on unreimbursed employee expenses during those years because they are not itemizing to begin with.