HR2173-119

In Committee

Tools Tax Deduction Act

119th Congress Introduced Mar 18, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill expands a tax deduction provision: 1. Short title This Act may be cited as the Tools Tax Deduction Act and expands a tax deduction, compliance mandate provision: 2. Allowance of deduction for certain expenses of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end. It relies on tax deductions and compliance mandates. The main policy areas are Immigration and Labor.

Who Benefits and How

The available clause analysis does not identify a specific beneficiary group.

Who Bears the Burden and How

No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.

Key Provisions

  • Expands a tax deduction provision: 1. Short title This Act may be cited as the Tools Tax Deduction Act.
  • Expands a tax deduction, compliance mandate provision: 2. Allowance of deduction for certain expenses of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.

At a Glance

What This Bill Does

The bill expands a tax deduction provision: 1. Short title This Act may be cited as the Tools Tax Deduction Act and expands a tax deduction, compliance mandate provision: 2. Allowance of deduction for certain expenses of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end.

Key Policy Areas

Immigration, Labor

Primary Purpose

The bill expands a tax deduction provision: 1. Short title This Act may be cited as the Tools Tax Deduction Act and expands a tax deduction, compliance mandate provision: 2. Allowance of deduction for certain expenses of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end.

Policy Domains

Immigration Labor

Legislative Progress

In Committee
Introduced Committee Passed
Mar 18, 2025

Ms. Budzinski (for herself and Mr. Garbarino) introduced the following …

Mar 18, 2025

Referred to the House Committee on Ways and Means.

Mar 18, 2025

Introduced in House

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Immigration Labor
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology