Tools Tax Deduction Act

[AI summary unavailable — showing source text] [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 …