I
119THCONGRESS
1
STSESSION 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
MARCH18, 2025
Ms. B
UDZINSKI(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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Tools Tax Deduction 4
Act’’. 5
SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX-6
PENSES OF BEING AN EMPLOYEE. 7
(a) A
BOVE-THE-LINEDEDUCTION FORCERTAINEX-8
PENSES.—Section 62(a)(1) of the Internal Revenue Code 9
of 1986 is amended by adding at the end the following 10
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•HR 2173 IH
new sentence: ‘‘The limitation under the preceding sen-1
tence shall not apply to deductions which are attributable 2
to a trade or business consisting of the performance of 3
services by the taxpayer as an employee if such deductions 4
are for construction tools, personal protective clothing and 5
gear, and other expenses in connection with such place of 6
employment which are necessary for such individual to be 7
able to work.’’. 8
(b) A
LLOWANCE OFMISCELLANEOUSITEMIZEDDE-9
DUCTION FOR OTHEREXPENSES OF THE TRADE OR 10
B
USINESS OFBEING ANEMPLOYEE.—Section 67(g) of 11
the Internal Revenue Code of 1986 is amended— 12
(1) by striking ‘‘2025.—Notwithstanding sub-13
section (a),’’ and inserting ‘‘2025.— 14
‘‘(1) I
N GENERAL.—Notwithstanding subsection 15
(a), except as provided in paragraph (2),’’, and 16
(2) by adding at the end the following: 17
‘‘(2) E
XCEPTIONS FOR EXPENSES OF THE 18
TRADE OR BUSINESS OF BEING AN EMPLOYEE .— 19
‘‘(A) I
N GENERAL.—Paragraph (1) shall 20
not apply to miscellaneous itemized deductions 21
for any taxable year which are itemized deduc-22
tions attributable to a trade or business carried 23
on by the taxpayer which consists of the per-24
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formance of services by the taxpayer as an em-1
ployee. 2
‘‘(B) A
PPLICATION OF 2-PERCENT TEST.— 3
In applying subsection (a) for any taxable year 4
to which this paragraph applies, only the 5
itemized deductions described in subparagraph 6
(A) shall be taken into account as miscellaneous 7
itemized deductions.’’. 8
(c) E
FFECTIVEDATE.—The amendments made by 9
this section shall apply to taxable years beginning after 10
December 31, 2025. 11
Æ
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