Bill > HR2173

This bill proposes changes to the Internal Revenue Code that would allow employees to claim tax deductions for certain work-related expenses, specifically focusing on construction tools, personal protective clothing and gear, and other necessary employment-related costs. Under the proposed legislation, employees would be able to claim these expenses as an "above-the-line" deduction, which means they can be subtracted from total income before calculating adjusted gross income, potentially reducing the overall tax burden. The bill also modifies existing tax code provisions to reinstate the ability to itemize certain employee-related business expenses, which were previously disallowed. These changes would apply to tax years beginning after December 31, 2025, giving taxpayers and the Internal Revenue Service time to prepare for the new deduction rules. By allowing these deductions, the bill aims to provide financial relief to workers who must purchase their own tools and protective equipment as a condition of employment, particularly in industries like construction where such expenses can be significant.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2173/all-info