On March 18, 2025, Congresswoman Nikki Budzinski (IL-13) and Congressman Andrew Garbarino (NY-02) reintroduced the bipartisan Tools Tax Deduction Act to allow apprenticeship employees and construction workers to write off the expense of the tools and equipment required for their profession. Similar tax deductions have been implemented in Canada to ease costs for those entering apprenticeship and pre-apprenticeship programs.
“The upfront cost of purchasing tools is a barrier for too many folks interested in pursuing a career in the building trades,” said Congresswoman Budzinski. “As we work to get more men and women into good-paying union jobs, we have to make sure they can afford the equipment they need to succeed. Today, I’m proud to reintroduce bipartisan legislation with Congressman Garbarino that will make it easier for working people to afford the equipment their jobs require.”
“Skilled workers are the backbone of our economy—powering construction sites, strengthening infrastructure, and training for the jobs that keep America moving,” said Congressman Garbarino. “The Tools Tax Deduction Act will put money back in the pockets of Long Islanders and ensure these hardworking men and women aren’t penalized for investing in their own success. I’m proud to co-lead this bipartisan effort to lower costs for workers, expand opportunities in the skilled trades, and strengthen our workforce.”
The Tools Tax Deduction Act would establish an above-the-line deduction for employees if such deductions are for construction tools, personal protective clothing and gear and other expenses in connection with their employment. The bill has been endorsed by the International Union of Operating Engineers (IUOE), the United Association of Journeymen and Apprentices of the Plumbing and Pipefitting Industry (UA), the Laborers’ International Union of North America (LiUNA), the International Union of Painters & Allied Trades (IUPAT), and the International Union of Bricklayers and Allied Craftworkers (BAC).
“Quality work and getting the job done right starts with the right tools,” said Sean McGarvey, president of North America’s Building Trades Unions (NABTU). “The Tools Tax Deduction Act is a commonsense solution that ensures construction workers can afford the essential equipment they need while also providing much-needed financial relief for building trades families. We appreciate Congresswoman Budzinski and Congressman Garbarino for championing this critical legislation that supports the hardworking men and women who build America.”
