# 119-hr-2173: Tools Tax Deduction Act

119-hr-2173, Tools Tax Deduction Act, is a 119th Congress bill sponsored by Rep. Budzinski, Nikki [D-IL-13] (D-IL); status introduced; PRIA reads it as touching household money (as of 2026-08-05).

- Canonical: https://policyrisk.com/legislation/119-hr-2173
- As of: 2026-08-05
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2173
- Congress: 119
- Title: Tools Tax Deduction Act
- Status: introduced
- Introduced: 2025-03-18
- Sponsor: Rep. Budzinski, Nikki [D-IL-13] (D-IL)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-05

## Summary

**Creates an above-the-line deduction for employee work expenses** such as construction tools, personal protective clothing, and other necessary on-the-job items. The bill would also change how those same expenses are treated as miscellaneous itemized deductions for tax years after 2025. - Workers: Employees who buy required tools or PPE could deduct those costs above the line, which reduces adjusted gross income instead of only being claimed as an itemized deduction. - Itemizers and tax filers: The bill revises section 67(g) to set a two-part framework for treating these employee expenses and specifies how the 2 percent test applies for taxable years after 2025. - Timing: The change applies to taxable years beginning after December 31, 2025.

## Cosponsors (6)

- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-03-18T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-04-10T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-09-26T00:00:00.000Z
- Rep. Magaziner, Seth [D-RI-2] (D-RI), 2025-09-30T00:00:00.000Z
- Rep. Moulton, Seth [D-MA-6] (D-MA), 2026-08-03T00:00:00.000Z
- Rep. Kean, Thomas H. [R-NJ-7] (R-NJ), 2026-08-03T00:00:00.000Z

## Provisions PRIA read

- Tax break for workers' tools and gear: benefit, high. If enacted, W-2 workers could deduct what they spend on required tools, safety clothing, and gear for their jobs. These costs would be an above-the-line deduction, so you could claim them even if you do not itemize. The bill would also update itemized deduction rules for other employee work expense…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-3184: PFAS Alternatives Act
- 119-hr-1065: Protect Our Letter Carriers Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

## Sources
- [119-hr-2173 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2173)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-3184: PFAS Alternatives Act](https://policyrisk.com/legislation/119-hr-3184)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2173 (as of 2026-08-05).