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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.
Summary
This bill amends the Internal Revenue Code to allow employees to deduct certain work-related expenses from their taxes. Specifically, it creates an "above-the-line" deduction for construction tools, personal protective clothing and gear, and other expenses necessary for employment, which are not subject to standard deduction limitations. The bill also allows miscellaneous itemized deductions for employee work expenses without applying the standard 2-percent floor that normally limits these deductions. The changes are effective for taxable years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
4 cosponsors
Money behind the sponsor
Top reported contributors to Nikki Budzinski’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- STATE OF ILLINOIS $45,600
- SIMMONS HANLY CONROY LLC $36,800
- MARQUIS MANAGEMENT INC $29,000
- UNIVERSITY OF ILLINOIS $28,145
- THE GORI LAW FIRM $18,100
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Nikki Budzinski → · Outside spending →
Actions (2)
- Mar 18, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 18, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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>
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