The Tools Tax Deduction Act aims to amend the Internal Revenue Code of 1986 to allow taxpayers to deduct certain expenses incurred while performing services as an employee. This legislation seeks to alleviate the financial burden on employees who must purchase necessary items for their work. Specifically, the bill establishes an above-the-line deduction for expenses related to an employee's trade or business, including costs for construction tools, personal protective clothing and gear , and other essential work-related items. This particular deduction will not be subject to the existing 2% adjusted gross income limitation. Furthermore, the bill reinstates miscellaneous itemized deductions for other employee business expenses, which will be subject to the 2% AGI test, for taxable years beginning after December 31, 2025.