At the time of this writing, the TCJA is still in effect. That means only self-employed individuals, such as freelancers and business owners, are able to claim the deduction for tax prep fees until 2025.
Things changed in 2017 when the Tax Cuts and Jobs Act was passed and signed, which changed many aspects of the US tax code. For example, it increased the amount of the standard deduction, theoretically allowing taxpayers to save more on their taxes.
In addition, you are usually allowed to deduct any legal and/or professional fees related to your business on the Schedule C form. Note that you can’t deduct the legal fees you pay to purchase or otherwise acquire business assets like equipment or real estate.