The Tools Tax Deduction Act would allow employees to deduct work-related expenses directly from their taxable income, rather than being subject to current limitations. The bill specifically covers construction tools, personal protective equipment, and other necessary workplace expenses for employees to perform their jobs. This change would apply to taxable years beginning after December 31, 2025, and would remove certain restrictions that currently limit how much employees can deduct for these types of work expenses. The legislation was introduced on March 18, 2025, by Representatives Budzinski and Garbarino and is pending review by the House Committee on Ways and Means. The bill contains no specified funding amounts or appropriations.
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