Under the Tax Cuts and Jobs Act (TCJA), W-2 employees — such as police officers and firefighters — can no longer deduct unreimbursed uniform expenses on their federal tax returns. Therefore, employees often pay out of pocket for gear without a tax break.
Polston Tax helps public safety companies resolve this issue by establishing accountable plans that allow a company to reimburse employees for uniforms and equipment tax-free. The reimbursement is fully deductible as a business expense for the company and excluded from the employee’s taxable income, resulting in a lower tax liability for everyone.

