Tools Tax Deduction Act

# Tools Tax Deduction Act Summary **What the Bill Would Do** The Tools Tax Deduction Act would allow workers to deduct the cost of tools they purchase for their jobs from their federal income taxes. Currently, most employees cannot deduct work-related tool expenses unless they qualify for certain limited deductions. If passed, this bill would make it easier for tradespeople, construction workers, mechanics, and other professionals who buy their own tools to reduce their taxable income based on those purchases. **Who It Affects** This bill primarily benefits workers who must purchase or maintain their own tools as part of their job—including electricians, plumbers, carpenters, mechanics, and similar skilled tradespeople.

It could also affect self-employed individuals and small business owners who buy tools for business use. The bill would reduce federal tax revenue, affecting the government's budget. **Current Status** The bill was introduced by Representative Nikki Budzinski (D-Illinois) in the 119th Congress and is currently in committee, meaning it has not yet been debated or voted on by the full House of Representatives. No additional details about specific provisions are currently available.