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New Tax Deductions for Employees: Tools, Protective Gear, and Work Expenses.

This bill amends tax laws to allow employees to deduct work-related expenses, such as construction tools, protective clothing, and other necessary items, from their income. This means employed individuals may be able to reduce their taxable income, potentially leading to lower tax payments and more money in their pockets. These changes will apply to tax years beginning after December 31, 2023.
Key points
Allows employees to deduct costs for construction tools, protective clothing, and other essential work-related expenses.
Potentially reduces taxable income for employees, leading to lower tax bills.
Changes are effective for tax years starting after December 31, 2023.
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Additional Information
Print number: 118_HR_4967
Sponsor: Rep. Budzinski, Nikki [D-IL-13]
Process start date: 2023-07-27
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

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.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_4967.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-07-27.

What are the main provisions?

Key points include:

  • Allows employees to deduct costs for construction tools, protective clothing, and other essential work-related expenses.
  • Potentially reduces taxable income for employees, leading to lower tax bills.
  • Changes are effective for tax years starting after December 31, 2023.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Budzinski, Nikki [D-IL-13].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes Labor