,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bagc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ah1 #bjbe,ms4   
,budz9ski 7= h]self & ,mr4 ,g>b>9o7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ = d$uctions = !   
p]=mance ( c]ta9 s]vices by a taxpay]1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,tools ,tax        
,d$uction ,act4  #b4 ,all[ance (        
d$uction = c]ta9 exp5ses ( be+ an       
employee  7a7 ,above-!-,l9e d$uction =  
c]ta9 exp5ses ,section #fb7;a77#a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new s5t5ce3 ,!
 limitation "u ! prec$+ s5t5ce %all n   
apply to d$uctions :i* are attributable 
to a trade or bus9ess consi/+ ( !       
p]=mance ( s]vices by ! taxpay] z an    
employee if su* d$uctions are =         
con/ruction tools1 p]sonal protective   
clo?+ & ge>1 & o!r exp5ses 9 connection 
) su* place ( employm5t :i* are necess>y

 = su* individual to be able to "w44    
7b7 ,all[ance ( miscellane\s itemiz$    
d$uction = o!r exp5ses ( ! trade or     
bus9ess ( be+ an employee ,section      
#fg7;g7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$-- 7#a7 by /rik+          
#bjbe4--,not)/&+ subsection 7a71 &      
ins]t+  #bjbe4-- 7#a7 ,9 g5]al ,not)/&+ 
subsection 7a71 except z provid$ 9      
p>agraph 7#b71  1 &  7#b7 by add+ at !  
end ! foll[+3  7#b7 ,exceptions =       
exp5ses ( ! trade or bus9ess ( be+ an   
employee  7,a7 ,9 g5]al ,p>agraph 7#a7  
%all n apply to miscellane\s itemiz$    
d$uctions = any taxable ye> :i* are     
itemiz$ d$uctions attributable to a     
trade or bus9ess c>ri$ on by ! taxpay]  
:i* consi/s ( ! p]=mance ( s]vices by ! 
taxpay] z an employee4  7,b7            
,application ( #b-p]c5t te/ ,9 apply+   
subsection 7a7 = any taxable ye> to :i* 
?is p>agraph applies1 only ! itemiz$    
d$uctions describ$ 9 subp>agraph 7,a7   
%all be tak5 into acc\nt z miscellane\s 
itemiz$ d$uctions4  4  7c7 ,effective   

date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbe4