119-hr2173

[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.
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