118th Congress Taxation
H.R. 4967: 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.
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows a deduction from gross income (above-the-line deduction) for expenses incurred by an employee if such expenses are for construction tools, personal protective clothing and gear, and other expenses necessary for the employee to be able to work. This allowance is an exception to the general rule that employee expenses are not deductible business expenses.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marcus Molinaro R-NYOriginal
- Michael Lawler R-NY
- Robert Garcia D-CA
Who scored on this bill
- 1Nicole (Nikki) Budzinski SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Nicole (Nikki) Budzinski
History
- Introduced in the House by Nicole (Nikki) Budzinski.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.


