,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #bagc  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ah1 #bjbe,ms4
 ,budzinski 7for herself and ,mr4       
,garbarino7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow for deductions 
for the performance of certain services 
by a taxpayer1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,tools ,tax ,deduction ,act4    
#b4 ,allowance of deduction for certain 
expenses of being an employee  7a7      
,above-the-,line deduction for certain  
expenses ,section #fb7;a77#a7 of the    
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new sentence3 ,the limitation 
under the preceding sentence shall not  
apply to deductions which are           
attributable to a trade or business     
consisting of the performance of        
services by the taxpayer as an employee 

if such deductions are for construction 
tools1 personal protective clothing and 
gear1 and other expenses in connection  
with such place of employment which are 
necessary for such individual to be able
 to work44  7b7 ,allowance of           
miscellaneous itemized deduction for    
other expenses of the trade or business 
of being an employee ,section #fg7;g7 of
 the ,internal ,revenue ,code of #aihf  
is amended-- 7#a7 by striking           
#bjbe4--,notwithstanding subsection 7a71
 and inserting  #bjbe4-- 7#a7 ,in       
general ,notwithstanding subsection 7a71
 except as provided in paragraph 7#b71  
1 and  7#b7 by adding at the end the    
following3  7#b7 ,exceptions for        
expenses of the trade or business of    
being an employee  7,a7 ,in general     
,paragraph 7#a7 shall not apply to      
miscellaneous itemized deductions for   
any taxable year which are itemized     
deductions attributable to a trade or   
business carried on by the taxpayer     
which consists of the performance of    

services by the taxpayer as an employee4
  7,b7 ,application of #b-percent test  
,in applying subsection 7a7 for any     
taxable year to which this paragraph    
applies1 only the itemized deductions   
described in subparagraph 7,a7 shall be 
taken into account as miscellaneous     
itemized deductions4  4  7c7 ,effective 
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjbe4