This does not work differently in other states as far as I’m aware, California just might be more willing to enforce the laws already in place. Additionally, th

This does not work differently in other states as far as I’m aware, California just might be more willing to enforce the laws already in place. Additionally, this not a tax credit which is money owed to you by the tax authority, rather a deduction which is a very standard vehicle in calculating net income (revenue minus costs). Who takes deduction doesn’t matter as far as the IRS is concerned, for example, as long as it’s not claimed twice. As an employee, I would rather be reimbursed for company expenses than have to manage those deductions throughout the year because part of the benefit of being W-2 is that you don’t have to worry about anything except collecting that paycheck. If I we’re on a contract, I would be managing my own expenses.