Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2173 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2173
5	5	To amend the Internal Revenue Code of 1986 to allow for deductions for
6	6	the performance of certain services by a taxpayer, and for other purposes.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	MARCH18, 2025
9	9	Ms. B
10	10	UDZINSKI(for herself and Mr. GARBARINO) introduced the following bill;
11	11	which was referred to the Committee on Ways and Means
12	12	A BILL
13	13	To amend the Internal Revenue Code of 1986 to allow for
14	14	deductions for the performance of certain services by
15	15	a taxpayer, and for other purposes.
16	16	Be it enacted by the Senate and House of Representa-1
17	17	tives of the United States of America in Congress assembled, 2
18	18	SECTION 1. SHORT TITLE. 3
19	19	This Act may be cited as the ‘‘Tools Tax Deduction 4
20	20	Act’’. 5
21	21	SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX-6
22	22	PENSES OF BEING AN EMPLOYEE. 7
23	23	(a) A
24	24	BOVE-THE-LINEDEDUCTION FORCERTAINEX-8
25	25	PENSES.—Section 62(a)(1) of the Internal Revenue Code 9
26	26	of 1986 is amended by adding at the end the following 10
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29	29	•HR 2173 IH
30	30	new sentence: ‘‘The limitation under the preceding sen-1
31	31	tence shall not apply to deductions which are attributable 2
32	32	to a trade or business consisting of the performance of 3
33	33	services by the taxpayer as an employee if such deductions 4
34	34	are for construction tools, personal protective clothing and 5
35	35	gear, and other expenses in connection with such place of 6
36	36	employment which are necessary for such individual to be 7
37	37	able to work.’’. 8
38	38	(b) A
39	39	LLOWANCE OFMISCELLANEOUSITEMIZEDDE-9
40	40	DUCTION FOR OTHEREXPENSES OF THE TRADE OR 10
41	41	B
42	42	USINESS OFBEING ANEMPLOYEE.—Section 67(g) of 11
43	43	the Internal Revenue Code of 1986 is amended— 12
44	44	(1) by striking ‘‘2025.—Notwithstanding sub-13
45	45	section (a),’’ and inserting ‘‘2025.— 14
46	46	‘‘(1) I
47	47	N GENERAL.—Notwithstanding subsection 15
48	48	(a), except as provided in paragraph (2),’’, and 16
49	49	(2) by adding at the end the following: 17
50	50	‘‘(2) E
51	51	XCEPTIONS FOR EXPENSES OF THE 18
52	52	TRADE OR BUSINESS OF BEING AN EMPLOYEE .— 19
53	53	‘‘(A) I
54	54	N GENERAL.—Paragraph (1) shall 20
55	55	not apply to miscellaneous itemized deductions 21
56	56	for any taxable year which are itemized deduc-22
57	57	tions attributable to a trade or business carried 23
58	58	on by the taxpayer which consists of the per-24
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61	61	•HR 2173 IH
62	62	formance of services by the taxpayer as an em-1
63	63	ployee. 2
64	64	‘‘(B) A
65	65	PPLICATION OF 2-PERCENT TEST.— 3
66	66	In applying subsection (a) for any taxable year 4
67	67	to which this paragraph applies, only the 5
68	68	itemized deductions described in subparagraph 6
69	69	(A) shall be taken into account as miscellaneous 7
70	70	itemized deductions.’’. 8
71	71	(c) E
72	72	FFECTIVEDATE.—The amendments made by 9
73	73	this section shall apply to taxable years beginning after 10
74	74	December 31, 2025. 11
75	75	Æ
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