Bill · H.R. 2173· House(119-HR-2173)
Tools Tax Deduction Act
- Introduced
- 3/18/2025
- Last activity
- 3/18/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Nikki Budzinski
- Cosponsors
- - 2 - 4
- Introduced
- In Committee
What this bill would do
The "Tools Tax Deduction Act" aims to amend the Internal Revenue Code of 1986. This bill would allow taxpayers to take deductions for certain expenses related to their work as an employee. Specifically, it targets deductions for construction tools, personal protective clothing and gear, and other necessary work expenses. These changes include an above-the-line deduction and a miscellaneous itemized deduction. The adjustments are intended for those performing services as an employee in a trade or business. The provisions are set to apply to taxable years beginning after December 31, 2025.
Yes· 3 of 6
Does this cut taxes for middle-income families?+5
The bill provides new tax deductions for employee work expenses, which effectively reduces the tax burden for many working individuals.
Would households on low incomes be better off under this?+4
The ability to deduct necessary work expenses provides significant financial relief to low-income employees.
Would middle-income households be better off under this?+4
The new deductions provide a helpful reduction in taxable income for middle-class workers.
The opposite
Does this reduce what the federal government owes?-1
Providing new tax deductions may slightly decrease federal revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Above-the-Line Deduction for Work Expenses: Under Section 2(a), taxpayers performing services as an employee can deduct expenses for construction tools, personal protective clothing and gear, and other expenses necessary for work. This provides a deduction for those who need specific equipment or gear to perform their jobs.
-
Miscellaneous Itemized Deductions: Section 2(b) allows for miscellaneous itemized deductions attributable to the trade or business of being an employee. This provides an exception to existing limitations for certain taxpayers.
Potential Negative Impacts for People
- Delayed Implementation: According to Section 2(c), the amendments only apply to taxable years beginning after December 31, 2025, meaning the benefits are not available for the current or immediate tax year.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+4Good For Middle Class Households+4Good For High Income Households+1
- Economy And Finance
- Reduces Middle Class Taxes+5Improves Economic Growth+1Reduces National Debt-1
- Social Issues And Justice
- Improves Poverty Reduction+2
- 8/3/2026
- 2 Cosponsors added.
- 9/30/2025
- 1 Cosponsor added.
- 9/26/2025
- 1 Cosponsor added.
- 4/10/2025
- 1 Cosponsor added.
- 3/18/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Brian FitzpatrickRepublican · Pennsylvania
Andrew GarbarinoRepublican · New York
Thomas KeanRepublican · New Jersey
Michael LawlerRepublican · New York
Seth MoultonDemocrat · Massachusetts
Seth MagazinerDemocrat · Rhode Island