Pennsylvania only allows direct unreimbursed employee business expenses and other direct costs to earn, receive, or realize income. The following is a list of deductions that may be claimed on the PA Schedule UE: 1.Union dues, agency fees, or initiation fees 2. Work You can deduct a part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contributions, and other expenses. These guidelines govern all Business Travel Expense payments regardless of the source of funds supporting the travel. Business start-up costs are expenses you incur before you begin business operations. They may include advertising, travel, sur- veys and training.