Well, that's generally right, but with the way the rules are designed, the general expectation is that employers will bear the costs that are required to allow employees to perform their jobs. In a context of significant expenses, it is likely to expect that the employer would be the one bearing that cost. This is an exception that recognizes that in this space, employees will sometimes bear costs themselves. It compensates them for that by providing for this limited deduction.
On May 25th, 2023. See this statement in context.