beginning after December 31, 2021. . (b) Conforming amendments (1) Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the telework credit determined under section 45U(a). . (2) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45T the following new item: 45U. Telework Credit. . 3. 2-percent floor on miscellaneous itemized deductions reinstated for certain years Section 67(g) of the Internal Revenue Code of 1986 is amended to read as follows: (g) Suspension for certain taxable years Notwithstanding subsection (a), no miscellaneous itemized deduction shall be allowed for any taxable year— (1) beginning after December 31, 2017, and before January 1, 2020, and (2) beginning after December 31, 2021, and before January 1, 2026. . 4. Overall limitation on itemized deductions reinstated for certain years Section 68(f) of the Internal Revenue Code of 1986 is amended to read as follows: (f) Section shall not apply This section shall not apply to any taxable year— (1) beginning after December 31, 2017, and before January 1, 2020, and (2) beginning after December 31, 2021, and before January 1, 2026. . 5. Effective date The amendments made by this Act shall apply to taxable years beginning after December 31, 2019.