Tools Tax Deduction Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2173 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 2173

To amend the Internal Revenue Code of 1986 to allow for deductions for 
   the performance of certain services by a taxpayer, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 2025

Ms. Budzinski (for herself and Mr. Garbarino) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow for deductions for 
   the performance of certain services by a taxpayer, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tools Tax Deduction Act''.

SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EXPENSES OF BEING AN 
              EMPLOYEE.

    (a) Above-the-Line Deduction for Certain Expenses.--Section 
62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new sentence: ``The limitation under the 
preceding sentence shall not apply to deductions which are attributable 
to a trade or business consisting of the performance of services by the 
taxpayer as an employee if such deductions are for construction tools, 
personal protective clothing and gear, and other expenses in connection 
with such place of employment which are necessary for such individual 
to be able to work.''.
    (b) Allowance of Miscellaneous Itemized Deduction for Other 
Expenses of the Trade or Business of Being an Employee.--Section 67(g) 
of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``2025.--Notwithstanding subsection (a),'' 
        and inserting ``2025.--
            ``(1) In general.--Notwithstanding subsection (a), except 
        as provided in paragraph (2),'', and
            (2) by adding at the end the following:
            ``(2) Exceptions for expenses of the trade or business of 
        being an employee.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                miscellaneous itemized deductions for any taxable year 
                which are itemized deductions attributable to a trade 
                or business carried on by the taxpayer which consists 
                of the performance of services by the taxpayer as an 
                employee.
                    ``(B) Application of 2-percent test.--In applying 
                subsection (a) for any taxable year to which this 
                paragraph applies, only the itemized deductions 
                described in subparagraph (A) shall be taken into 
                account as miscellaneous itemized deductions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
                                 <all>