H.R. 4967 · 118th Congress
To amend the Internal Revenue Code of 1986 to allow for deductions for the performance of certain services by…
Full title
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.
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
(Nikki) BudzinskiSponsor3 cosponsors · 1 D, 2 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Jul 27, 2023
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 nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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.
Latest action (Jul 27, 2023): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 27, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.