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HR 4967 118th Congress House Taxation

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: July 27, 2023 Introduced by: Budzinski, Nikki Democratic · Illinois See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 27, 2023
Referred to the House Committee on Ways and Means.
Jul 27, 2023
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now July 27, 2023

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 4963 Related bill Tax Fairness for Workers Act
  • S 738 Related bill Tax Fairness for Workers Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 1
D
Garcia, Robert
California · Nov 1, 2024
 R
Lawler, Michael
New York · Aug 25, 2023
Molinaro, Marcus
· Jul 27, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). 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.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-4967/
MLA
"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.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-4967/.
Bluebook (legal)
H.R. 4967, 118th Cong. (2026), https://openamerica.io/bill/118-HR-4967/.
Markdown link
[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.](https://openamerica.io/bill/118-HR-4967/)
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