A bill to amend the Internal Revenue Code of 1986 to modify the substantiation requirements for reimbursement arrangements.

Amends the Internal Revenue Code to make the substantiation requirements of reimbursement arrangements for certain trade and business deductions from gross income inapplicable to employees under a reimbursement arrangement if the aggregate amounts received are: (1) less than $15,000 for the taxable year; and (2) less than 50 percent of the total wages received during the taxable year from the employer maintaining the arrangement (and any other employer treated as a single employer with such employer under controlled corporation rules).