Under California tax law, which of the following is NOT considered a valid employee business expense for tax year 2019?

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In California tax law, a valid employee business expense must be ordinary and necessary for carrying on trade or business, and it must not be reimbursed by the employer. When an expense is reimbursed by the employer, it typically means the employee will not bear the cost for tax purposes, as the employer effectively takes on the responsibility of covering the expense. This is important because only unreimbursed expenses can be deducted on a tax return, which is why options that involve reimbursed expenses do not qualify as valid business expenses.

In contrast, expenses that are paid during the tax year, required to carry on a trade or business, and those that are deemed ordinary and necessary are recognized as valid employee business expenses. These aspects are key to ensuring that the expenses are genuinely incurred by the employee and reflect a true cost of doing business that is not compensated by the employer.